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REGISTERED NUMBER: 05640695 (England and Wales)

| PC PLASTERING (LEEDS & YORK) LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 8

PC PLASTERING (LEEDS & YORK) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | M Dale

| S Clark

| REGISTERED OFFICE: | Heritage House

| Murton Way

| Osbaldwick

| York

| North Yorkshire

| YO19 5UW

| REGISTERED NUMBER: | 05640695 (England and Wales)

| ACCOUNTANTS: | UHY Calvert Smith

| Chartered Accountants

| Heritage House

| Murton Way

| Osbaldwick

| York

| North Yorkshire

| YO19 5UW

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 42,180 |  | 37,724 |  |

42,180 |  | 37,724 |  |

CURRENT ASSETS

Debtors | 6 | 776,158 |  | 707,549 |  |

Cash at bank | 365,475 |  | 276,956 |  |

1,141,633 |  | 984,505 |  |

CREDITORS

Amounts falling due within one year | 7 | 274,862 |  | 318,065 |  |

NET CURRENT ASSETS | 866,771 |  | 666,440 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 908,951 |  | 704,164 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (19,892 | ) |

PROVISIONS FOR LIABILITIES | (6,138 | ) | (3,551 | ) |

NET ASSETS | 902,813 |  | 680,721 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 902,713 |  | 680,621 |  |

902,813 |  | 680,721 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

BALANCE SHEET - continued

30 NOVEMBER 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

M Dale - Director

S Clark - Director

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| PC Plastering (Leeds & York) 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover represents amounts receivable for plastering and related services supplied from ordinary activities, excluding value added tax.

| Revenue from contracts for the provision of services is recognised by reference to the stage of completion where costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 33.3% on reducing balance, 25% straight line and Over the period of the lease

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 100,000 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 100,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 167,210 |  |

| Additions | 18,198 |  |

| Disposals | (27,934 | ) |

| At 30 November 2025 | 157,474 |  |

| DEPRECIATION

| At 1 December 2024 | 129,486 |  |

| Charge for year | 13,742 |  |

| Eliminated on disposal | (27,934 | ) |

| At 30 November 2025 | 115,294 |  |

| NET BOOK VALUE

| At 30 November 2025 | 42,180 |  |

| At 30 November 2024 | 37,724 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 90,007 |  | 95,761 |  |

| Amounts owed by group undertakings | 666,564 |  | 586,486 |  |

| Other debtors | 19,587 |  | 25,302 |  |

776,158 |  | 707,549 |  |

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 19,892 |  | 9,379 |  |

| Trade creditors | 17,355 |  | 49,885 |  |

| Taxation and social security | 198,888 |  | 168,475 |  |

| Other creditors | 38,727 |  | 90,326 |  |

274,862 |  | 318,065 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | - |  | 19,892 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 19,892 |  | 9,379 |  |

| Between one and five years | - |  | 19,892 |  |

19,892 |  | 29,271 |  |

| The total future minimum payments due under non-cancellable operating leases at 30 November 2025 was £19,484 (2024 - £34,097).

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 19,892 |  | 29,271 |  |

| Amounts due under hire purchase are secured on the assets they concern.

PC PLASTERING (LEEDS & YORK) LIMITED (REGISTERED NUMBER: 05640695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

£ | £ |

| S Clark

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 3,476 |  | - |  |

| Amounts repaid | (3,476 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| M Dale

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 8,604 |  | - |  |

| Amounts repaid | (8,604 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The loans are interest free and repayable on demand.

12. | RELATED PARTY DISCLOSURES

| The ultimate parent company is Horizon Yorkshire Ltd, a company registered in England and Wales. Its registered office is Heritage House, Murton Way, Osbaldwick, York, YO19 5UW.

| Included within debtors is £666,564 (2024 - £586,486) advanced to the parent company. The balance is interest free and has no fixed repayment terms.