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REGISTERED NUMBER: 09212483 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH NOVEMBER 2025 |

| FOR |

| G J ELGAR CONSTRUCTION LIMITED |

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| G J ELGAR CONSTRUCTION LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH NOVEMBER 2025

| DIRECTORS: | S Elgar

| Mrs L Elgar

| G Elgar

| Mrs C Elgar

| N G Elliott

| REGISTERED OFFICE: | 2 The Links

| Herne Bay

| Kent

| CT6 7GQ

| BUSINESS ADDRESS: | Unit 2 Eden Business Centre

| South Stour Avenue

| Ashford

| Kent

| TN23 7RS

| REGISTERED NUMBER: | 09212483 (England and Wales)

| ACCOUNTANTS: | McCabe Ford Williams

| Chartered Accountants

| 2 The Links

| HERNE BAY

| Kent

| CT6 7GQ

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

BALANCE SHEET

30TH NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | - |  | 608,378 |  |

- |  | 608,378 |  |

CURRENT ASSETS

Stocks | 83,996 |  | 128,853 |  |

Debtors | 7 | 2,367,979 |  | 845,089 |  |

Cash at bank | 611,237 |  | 953,428 |  |

3,063,212 |  | 1,927,370 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,796,376 |  | 1,217,247 |  |

NET CURRENT ASSETS | 1,266,836 |  | 710,123 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,266,836 |  | 1,318,501 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (73,473 | ) |

PROVISIONS FOR LIABILITIES | - |  | (152,094 | ) |

NET ASSETS | 1,266,836 |  | 1,092,934 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 101 |  | 101 |  |

Retained earnings | 1,266,735 |  | 1,092,833 |  |

SHAREHOLDERS' FUNDS | 1,266,836 |  | 1,092,934 |  |

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

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

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

BALANCE SHEET - continued

30TH 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st March 2026 and were signed on its behalf by:

G Elgar - Director

Mrs L Elgar - Director

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

1. | STATUTORY INFORMATION

| G J Elgar Construction 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Related party exemption

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

| Goodwill arsing on the acquisition of an entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful cannot be made.

| 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 | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a 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.

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Going concern

| The company has considered current work levels and financial position and on review of this, the accounts are prepared on a going concern basis,

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 8 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st December 2024

| and 30th November 2025 | 165,000 |  |

| AMORTISATION

| At 1st December 2024

| and 30th November 2025 | 165,000 |  |

| NET BOOK VALUE

| At 30th November 2025 | - |  |

| At 30th November 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1st December 2024 | 587,213 |  | 281,576 |  | 868,789 |  |

| Additions | 67,171 |  | 96,629 |  | 163,800 |  |

| Disposals | (654,384 | ) | (378,205 | ) | (1,032,589 | ) |

| At 30th November 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1st December 2024 | 159,401 |  | 101,010 |  | 260,411 |  |

| Charge for year | 44,329 |  | 36,359 |  | 80,688 |  |

| Eliminated on disposal | (203,730 | ) | (137,369 | ) | (341,099 | ) |

| At 30th November 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30th November 2025 | - |  | - |  | - |  |

| At 30th November 2024 | 427,812 |  | 180,566 |  | 608,378 |  |

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

6. | TANGIBLE FIXED ASSETS - continued

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

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1st December 2024 | 206,978 |  | 9,841 |  | 216,819 |  |

| Disposals | (206,978 | ) | (9,841 | ) | (216,819 | ) |

| At 30th November 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1st December 2024 | 44,872 |  | 5,689 |  | 50,561 |  |

| Charge for year | 7,759 |  | 692 |  | 8,451 |  |

| Eliminated on disposal | (52,631 | ) | (6,381 | ) | (59,012 | ) |

| At 30th November 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30th November 2025 | - |  | - |  | - |  |

| At 30th November 2024 | 162,106 |  | 4,152 |  | 166,258 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 593,361 |  | 765,472 |  |

| Amounts owed by group undertakings | 1,715,317 |  | - |  |

| Other debtors | 59,301 |  | 79,617 |  |

2,367,979 |  | 845,089 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,287 |  | 10,383 |  |

| Hire purchase contracts | 7,630 |  | 73,376 |  |

| Trade creditors | 1,114,901 |  | 798,709 |  |

| Taxation and social security | 268,696 |  | 132,098 |  |

| Other creditors | 399,862 |  | 202,681 |  |

1,796,376 |  | 1,217,247 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 5,287 |  |

| Hire purchase contracts | - |  | 68,186 |  |

- |  | 73,473 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

101 |  | 101 |  |

G J ELGAR CONSTRUCTION LIMITED (REGISTERED NUMBER: 09212483) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| G Elgar

| Balance outstanding at start of year | 12,639 |  | 82,734 |  |

| Amounts advanced | 475 |  | 30,217 |  |

| Amounts repaid | (312 | ) | (100,312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,802 |  | 12,639 |  |