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REGISTERED NUMBER: 03851052 (England and Wales)

| James Law Construction Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| James Law Construction Limited (Registered number: 03851052) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| James Law Construction Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | J R Law Esq

| REGISTERED OFFICE: | Unit 2 Dunheved Court

| Pennygillam Way

| Pennygillam Industrial Estate

| Launceston

| Cornwall

| PL15 7ED

| REGISTERED NUMBER: | 03851052 (England and Wales)

| ACCOUNTANTS: | ATC Advisors

| Chartered Accountants

| Unit 2 Dunheved Court

| Pennygillam Way

| LAUNCESTON

| Cornwall

| PL15 7ED

| James Law Construction Limited (Registered number: 03851052) |

Statement of Financial Position

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 562,668 |  | 576,227 |  |

CURRENT ASSETS

Stocks | 1,336,015 |  | 1,790,326 |  |

Debtors | 5 | 975,114 |  | 128,883 |  |

Cash at bank | 200,605 |  | 427,993 |  |

2,511,734 |  | 2,347,202 |  |

CREDITORS

Amounts falling due within one year | 6 | 73,160 |  | 57,288 |  |

NET CURRENT ASSETS | 2,438,574 |  | 2,289,914 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,001,242 |  | 2,866,141 |  |

PROVISIONS FOR LIABILITIES | 15,410 |  | 18,800 |  |

NET ASSETS | 2,985,832 |  | 2,847,341 |  |

CAPITAL AND RESERVES

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

Retained earnings | 2,984,832 |  | 2,846,341 |  |

SHAREHOLDERS' FUNDS | 2,985,832 |  | 2,847,341 |  |

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 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 11 April 2026 and were signed by:

J R Law Esq - Director

| James Law Construction Limited (Registered number: 03851052) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| James Law 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.

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

| The Company generates revenue from long term contracts. This often requires judgement to be applied and where actual results differ to the estimates made, this could result in a significant impact on the Company's financial results. The specific judgements are dependant on individual contracts and so may differ on a contract by contract basis. Examples would include judgement being required in estimating the stage of completion of the contract at the balance sheet date.

| Turnover and revenue recognition

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities.

| Turnover is shown net of value added tax, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| It is probably that future economic benefits will flow to the entity;

| And specific criteria have been met for each of the company's activities.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| The cost of work in progress comprises direct materials and, where applicable, direct labour costs and those overheads hat have been incurred in bringing the inventories to their present location and condition .

| At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in the 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 is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Presentation currency and rounding

| The financial statements are prepared in sterling and are rounded to the nearest pound.

| James Law Construction Limited (Registered number: 03851052) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 501,027 |  | 237,723 |  | 99,488 |  | 2,827 |  | 841,065 |  |

| Additions | - |  | 6,421 |  | - |  | - |  | 6,421 |  |

| At 31 December 2025 | 501,027 |  | 244,144 |  | 99,488 |  | 2,827 |  | 847,486 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 210,488 |  | 51,910 |  | 2,440 |  | 264,838 |  |

| Charge for year | - |  | 7,989 |  | 11,894 |  | 97 |  | 19,980 |  |

| At 31 December 2025 | - |  | 218,477 |  | 63,804 |  | 2,537 |  | 284,818 |  |

| NET BOOK VALUE

| At 31 December 2025 | 501,027 |  | 25,667 |  | 35,684 |  | 290 |  | 562,668 |  |

| At 31 December 2024 | 501,027 |  | 27,235 |  | 47,578 |  | 387 |  | 576,227 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,375 |  | 21,280 |  |

| Other debtors | 973,739 |  | 107,603 |  |

975,114 |  | 128,883 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 5,607 |  | 3,253 |  |

| Taxation and social security | 56,544 |  | 44,050 |  |

| Other creditors | 11,009 |  | 9,985 |  |

73,160 |  | 57,288 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| J R Law Esq

| Balance outstanding at start of year | 4,326 |  | 14 |  |

| Amounts advanced | 11,291 |  | 20,705 |  |

| Amounts repaid | (8,966 | ) | (16,393 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,651 |  | 4,326 |  |

| James Law Construction Limited (Registered number: 03851052) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

| The overdrawn Directors' Loan is repaid by way of a dividend declared in March 2025.

8. | RELATED PARTY DISCLOSURES

| The controlling party is J R Law Esq.