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REGISTERED NUMBER: 05663674 (England and Wales)

| Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Renelec Plant Hire Limited |

| Renelec Plant Hire Limited (Registered number: 05663674) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Renelec Plant Hire Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | S M Boyd

| S J Couse

| M J Roberts

| SECRETARY: | A K Harper

| REGISTERED OFFICE: | Brownston House

| New Park Street

| Devizes

| Wiltshire

| SN10 1DS

| REGISTERED NUMBER: | 05663674 (England and Wales)

| AUDITORS: | Mander Duffill

| Chartered Accountants & Statutory Auditor

| The Old Post Office

| 41-43 Market Place

| Chippenham

| Wiltshire

| SN15 3HR

| Renelec Plant Hire Limited (Registered number: 05663674) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 226,659 |  | 142,217 |  |

CURRENT ASSETS

Debtors | 5 | 91,195 |  | 49,458 |  |

Cash at bank | 61,238 |  | 126,355 |  |

152,433 |  | 175,813 |  |

CREDITORS

Amounts falling due within one year | 6 | 75,786 |  | 86,599 |  |

NET CURRENT ASSETS | 76,647 |  | 89,214 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 303,306 |  | 231,431 |  |

PROVISIONS FOR LIABILITIES | 56,665 |  | 35,554 |  |

NET ASSETS | 246,641 |  | 195,877 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 245,641 |  | 194,877 |  |

SHAREHOLDERS' FUNDS | 246,641 |  | 195,877 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income 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:

S J Couse - Director

| Renelec Plant Hire Limited (Registered number: 05663674) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Renelec Plant Hire 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.

| Going Concern

| The directors prepare both budgets and cash flow forecasts for at least 12 months from the date of approval of these financial statements and they are satisfied that those forecasts provide reasonable expectation that the company can continue in operational existence for the foreseeable future. The result of these reviews is that the directors are satisfied that the company can meet its liabilities as they fall due for a period of at least 12 months from approval of the financial statements and therefore it is appropriate to prepare the financial statements on a going concern basis.

| Turnover

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is comprised of rental income for the hire of plant and machinery by other subsidiaries of Renelec Limited and is recognised evenly over the period of hire.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method.

| Depreciation is provided on the following basis:

| Fixture, fittings, tools & equipment - 3 to 5 years straight line

| The assets' residual values, useful lives and depreciation method are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

| Renelec Plant Hire Limited (Registered number: 05663674) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to and from related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in the case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of acquisition costs, and are measured subsequently at amortised cost using the effective interest method.

| Renelec Plant Hire Limited (Registered number: 05663674) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 246,319 |  |

| Additions | 155,869 |  |

| Disposals | (2,459 | ) |

| At 30 September 2025 | 399,729 |  |

| DEPRECIATION

| At 1 October 2024 | 104,102 |  |

| Charge for year | 70,972 |  |

| Eliminated on disposal | (2,004 | ) |

| At 30 September 2025 | 173,070 |  |

| NET BOOK VALUE

| At 30 September 2025 | 226,659 |  |

| At 30 September 2024 | 142,217 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 52,585 |  | 47,053 |  |

| Other debtors | 38,610 |  | 2,405 |  |

91,195 |  | 49,458 |  |

| Renelec Plant Hire Limited (Registered number: 05663674) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 14,250 |  | 5,491 |  |

| Amounts owed to group undertakings | 20,785 |  | 15,987 |  |

| Taxation and social security | - |  | 10,312 |  |

| Other creditors | 40,751 |  | 54,809 |  |

75,786 |  | 86,599 |  |

| Amounts owed to group undertakings are unsecured, repayable on demand and do not bear interest.

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Julian Duffill FCA (Senior Statutory Auditor)

| for and on behalf of Mander Duffill

8. | CONTINGENT LIABILITIES

| There is an unlimited cross guarantee between the company and Renelec Building Services Limited, Renelec Chalgrove Limited, Renelec Groundworks Limited, Renelec Hennion Limited, Brownston Homes Limited and Renelec Limited in favour of Svenska Handelsbanken AB (publ). This guarantee is secured by a fixed and floating charge over all assets of the company.

| The company's contingent liability as at 30 September 2025 was £2,569,425 (2024 - £3,106,827).

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10. | ULTIMATE PARENT UNDERTAKING AND CONTROLLING PARTY

| The parent undertaking of the smallest group for which consolidated accounts are prepared is Renelec Limited, a company registered in England and Wales. In the opinion of the directors, Renelec Limited controls the company.

| The parent undertaking of the largest group for which consolidated accounts are prepared is Renelec Group Limited, a company registered in England and Wales. In the opinion of the directors, this is the company's ultimate parent undertaking.

| Consolidated accounts for both of the above mentioned companies are available from Renelec Limited, Brownston House, New Park Street, Devizes, Wiltshire, SN10 1DS.

| The directors of Renelec Group Limited are deemed to be the ultimate controlling party by virtue of their equal ownership of the issued share capital.