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REGISTERED NUMBER: 01061877 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| T.O. MOUNTER & SONS LIMITED |

| T.O. MOUNTER & SONS LIMITED (REGISTERED NUMBER: 01061877) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 7 |

| T.O. MOUNTER & SONS LIMITED |

Company Information

for the Year Ended 31 December 2025

| Directors: | A Mounter

| S Mounter

| H Mounter

| J J Mounter

| Secretary: | J J Mounter

| Registered office: | The Sawmills

| Park Street

| Willington

| Crook

| Co. Durham

| DL15 0ER

| Registered number: | 01061877 (England and Wales)

| Accountants: | Mitchell Gordon LLP

| 43 Coniscliffe Road

| Darlington

| Co. Durham

| DL3 7EH

| T.O. MOUNTER & SONS LIMITED (REGISTERED NUMBER: 01061877) |

Abridged Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 333,612 |  | 323,166 |  |

Current assets

Stocks | 208,987 |  | 210,382 |  |

Debtors | 432,385 |  | 327,417 |  |

Cash at bank and in hand | 325,852 |  | 251,361 |  |

967,224 |  | 789,160 |  |

Creditors

Amounts falling due within one year | 497,391 |  | 330,390 |  |

Net current assets | 469,833 |  | 458,770 |  |

Total assets less current liabilities | 803,445 |  | 781,936 |  |

Creditors

Amounts falling due after more than one year | (36,473 | ) | (11,484 | ) |

Provisions for liabilities | (88,048 | ) | (85,127 | ) |

Net assets | 678,924 |  | 685,325 |  |

Capital and reserves

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | 676,924 |  | 683,325 |  |

Shareholders' funds | 678,924 |  | 685,325 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| T.O. MOUNTER & SONS LIMITED (REGISTERED NUMBER: 01061877) |

Abridged Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by:

A Mounter - Director

| T.O. MOUNTER & SONS LIMITED (REGISTERED NUMBER: 01061877) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| T.O. Mounter & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared under the going concern basis of accounting.

| Turnover

| Turnover represents the net invoiced value of goods sold during the year, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance, 20% on reducing balance and Straight line over 10 years

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| T.O. MOUNTER & SONS LIMITED (REGISTERED NUMBER: 01061877) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Foreign exchange

| Transactions denominated in foreign currencies are translated into sterling at the rates ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the rate ruling at that date. Any differences that arise on translation are dealt with in the profit and loss account.

| Grants receivable

| Capital grants receivable are released to the profit and loss account on the same basis as the assets to which they relate.

| Revenue grants receivable are released to the profit and loss account in the same period as the costs to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 34 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 2,694,323 |  |

| Additions | 83,150 |  |

| Disposals | (21,339 | ) |

| At 31 December 2025 | 2,756,134 |  |

| DEPRECIATION

| At 1 January 2025 | 2,371,157 |  |

| Charge for year | 68,072 |  |

| Eliminated on disposal | (16,707 | ) |

| At 31 December 2025 | 2,422,522 |  |

| NET BOOK VALUE

| At 31 December 2025 | 333,612 |  |

| At 31 December 2024 | 323,166 |  |

| T.O. MOUNTER & SONS LIMITED (REGISTERED NUMBER: 01061877) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 January 2025 | 146,699 |  |

| Additions | 83,150 |  |

| Transfer to ownership | (74,122 | ) |

| At 31 December 2025 | 155,727 |  |

| DEPRECIATION

| At 1 January 2025 | 49,101 |  |

| Charge for year | 21,051 |  |

| Transfer to ownership | (29,019 | ) |

| At 31 December 2025 | 41,133 |  |

| NET BOOK VALUE

| At 31 December 2025 | 114,594 |  |

| At 31 December 2024 | 97,598 |  |

5. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/12/25 |  | 31/12/24

£ | £ |

| Hire purchase contracts | 62,314 |  | 35,571 |  |

| The hire purchase agreements are secured on the assets to which they relate.

6. | ULTIMATE PARENT COMPANY

| The ultimate parent company is T.O Mounter & Sons Holdings Limited.

| Registered office address of T.O Mounter & Sons Holdings Limited is The Sawmills, Park Street, Willington, Crook, Co. Durham, DL15 0ER.

Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

T.O. Mounter & Sons Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T.O. Mounter & Sons Limited for the year ended 31 December 2021 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the Board of Directors of T.O. Mounter & Sons Limited, as a body, in accordance with the terms of our engagement letter dated 6 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of T.O. Mounter & Sons Limited and state those matters that we have agreed to state to the Board of Directors of T.O. Mounter & Sons Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that T.O. Mounter & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T.O. Mounter & Sons Limited. You consider that T.O. Mounter & Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T.O. Mounter & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

20 March 2026