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REGISTERED NUMBER: 07186877 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| MPC Precast Limited |

MPC Precast Limited (Registered number: 07186877)

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 |

MPC Precast Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | A R Hampton

| REGISTERED OFFICE: | Church Marsh

| Off Gas Road

| Sittingbourne

| Kent

| ME10 2QF

| REGISTERED NUMBER: | 07186877 (England and Wales)

| ACCOUNTANTS: | A C Mole LLP

| Chartered Accountants

| Stafford House

| Blackbrook Park Avenue

| Taunton

| Somerset

| TA1 2PX

MPC Precast Limited (Registered number: 07186877)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 2,145,835 |  | 2,145,835 |  |

Investment property | 6 | 2,750,000 |  | 1,200,000 |  |

4,895,835 |  | 3,345,835 |  |

CURRENT ASSETS

Cash at bank | 1,198 |  | 1,286 |  |

CREDITORS

Amounts falling due within one year | 7 | 6,233,472 |  | 5,932,738 |  |

NET CURRENT LIABILITIES | (6,232,274 | ) | (5,931,452 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,336,439 | ) | (2,585,617 | ) |

PROVISIONS FOR LIABILITIES | 470,000 |  | 63,000 |  |

NET LIABILITIES | (1,806,439 | ) | (2,648,617 | ) |

CAPITAL AND RESERVES

Called up share capital | 48,718 |  | 48,718 |  |

Share premium | 1,282 |  | 1,282 |  |

Revaluation reserve | 8 | 1,567,225 |  | 424,225 |  |

Retained earnings | (3,423,664 | ) | (3,122,842 | ) |

SHAREHOLDERS' FUNDS | (1,806,439 | ) | (2,648,617 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 1 April 2026 and were signed by:

A R Hampton - Director

MPC Precast Limited (Registered number: 07186877)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| MPC Precast 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.

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 preparation

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment properties, and certain financial assets and liabilities measured at fair value through the profit and loss account.

| Going Concern

| The accounts have been prepared on the going concern basis. The company balance sheet has net liabilities.

| Within liabilities are loan notes of £2,975,000 (2024 - £2,975,000). Discussions are ongoing with the loan note holders to obtain formal confirmation that they will not call for repayment of these loans within the next 12 months.

| Loan notes holders have historically provided such assurances, and the Directors are confident these will be obtained

| On the basis the directors consider that the company will continue in business for the foreseeable future, being a period of not less than 12 months from the approval of the financial statements.

| The accounts have therefore been prepared on a going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about MPC Precast Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost, less any provisions for impairment.

| Investment property

| Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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

| 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.

MPC Precast Limited (Registered number: 07186877)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Financial instruments

| i) Financial assets

| Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price and subsequently measured at amortised cost.

| At the balance sheet date financial assets are assessed for evidence of impairment. If an asset is impaired the impairment loss is recognised in the income statement.

| ii) Financial liabilities

| Basic financial liabilities, including trade and other payables, are initially recognised at transaction price and subsequently measured at amortised cost.

| Critical accounting judgements and estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of the assets and liabilities within the next financial year are addressed below:

| i) Valuation of investment properties

| The company carries its investment property at fair value, with changes in fair value being recognised in profit or loss. The company engaged independent valuation specialists to determine fair value at 1 April 2022 and the directors consider these valuation at the balance sheet date to determine if they are still appropriate. The key assumptions used to determine the fair value of investment property are further explained in note 6.

4. | EMPLOYEES AND DIRECTORS

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

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 2,145,835 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,145,835 |  |

| At 30 September 2024 | 2,145,835 |  |

MPC Precast Limited (Registered number: 07186877)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 1,200,000 |  |

| Revaluations | 1,550,000 |  |

| At 30 September 2025 | 2,750,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,750,000 |  |

| At 30 September 2024 | 1,200,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | 1,550,000 |  |

| Cost | 1,200,000 |  |

2,750,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 771,667 |  | 771,667 |  |

| Investment property was valued on an open market basis on 1 April 2022 by Alder King .

| This investment property was valued by an independent valuer with a recognised and relevant professional qualification and with recent experience in the location and category of the investment property being valued, D Harrison MRICS on behalf of Alder King LLP, on the basis of open market value in accordance with the Appraisal and Valuation Manual of the Royal Institute of Chartered Surveyors. The directors consider this value to be appropriate at 30 September 2025.

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 3,104,721 |  | 2,803,987 |  |

| Other creditors | 3,128,751 |  | 3,128,751 |  |

6,233,472 |  | 5,932,738 |  |

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024 | 424,225 |  |

| Deferred tax | (407,000 | ) |

| Revaluation of investment

| property | 1,550,000 |  |

| At 30 September 2025 | 1,567,225 |  |