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REGISTERED NUMBER: 10777375 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

OSM CONSTRUCTION LTD

| OSM CONSTRUCTION LTD (REGISTERED NUMBER: 10777375) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| OSM CONSTRUCTION LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | D P Whittaker

| J R Whittaker

| REGISTERED OFFICE: | Batworth Barn

| Crossbush Lane

| Crossbush

| West Sussex

| BN18 9PQ

| REGISTERED NUMBER: | 10777375 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Horsham) Limited

| Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

| OSM CONSTRUCTION LTD (REGISTERED NUMBER: 10777375) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 67,859 |  | 79,111 |  |

CURRENT ASSETS

Debtors | 5 | 403,078 |  | 540,684 |  |

Cash at bank and in hand | 241,694 |  | 369,031 |  |

644,772 |  | 909,715 |  |

CREDITORS

Amounts falling due within one year | 6 | 245,823 |  | 644,361 |  |

NET CURRENT ASSETS | 398,949 |  | 265,354 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 466,808 |  | 344,465 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (7,893 | ) |

PROVISIONS FOR LIABILITIES | (5,275 | ) | (11,740 | ) |

NET ASSETS | 461,533 |  | 324,832 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 3,750 |  | 3,750 |  |

Capital redemption reserve | 6,251 |  | 6,251 |  |

Retained earnings | 451,532 |  | 314,831 |  |

SHAREHOLDERS' FUNDS | 461,533 |  | 324,832 |  |

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 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.

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 27 March 2026 and were signed on its behalf by:

D P Whittaker - Director

| OSM CONSTRUCTION LTD (REGISTERED NUMBER: 10777375) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| OSM Construction Ltd 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.

| Turnover

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

| 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 | - | 20% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 25% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

| provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Basic financial instruments are initially recognised at the transaction price and are subsequently measured at

| amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Other financial instruments, including derivatives, are initially recognised at fair value, which is normally the

| transaction price and are subsequently carried at fair value, with adjustments through the profit or loss.

| 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 statement of financial position date.

| OSM CONSTRUCTION LTD (REGISTERED NUMBER: 10777375) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

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

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 41,457 |  | 3,014 |  | 61,790 |  | 8,520 |  | 114,781 |  |

| Additions | 8,570 |  | - |  | 32,749 |  | - |  | 41,319 |  |

| Disposals | (18,747 | ) | - |  | (27,295 | ) | - |  | (46,042 | ) |

| At 30 September 2025 | 31,280 |  | 3,014 |  | 67,244 |  | 8,520 |  | 110,058 |  |

| DEPRECIATION

| At 1 October 2024 | 21,383 |  | 3,014 |  | 4,214 |  | 7,059 |  | 35,670 |  |

| Charge for year | 6,527 |  | - |  | 14,359 |  | 503 |  | 21,389 |  |

| Eliminated on disposal | (10,311 | ) | - |  | (4,549 | ) | - |  | (14,860 | ) |

| At 30 September 2025 | 17,599 |  | 3,014 |  | 14,024 |  | 7,562 |  | 42,199 |  |

| NET BOOK VALUE

| At 30 September 2025 | 13,681 |  | - |  | 53,220 |  | 958 |  | 67,859 |  |

| At 30 September 2024 | 20,074 |  | - |  | 57,576 |  | 1,461 |  | 79,111 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 153,101 |  | 369,436 |  |

| Other debtors | 246,286 |  | 168,630 |  |

| Prepayments and accrued income | 3,691 |  | 2,618 |  |

403,078 |  | 540,684 |  |

| OSM CONSTRUCTION LTD (REGISTERED NUMBER: 10777375) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,893 |  | 10,311 |  |

| Trade creditors | 70,273 |  | 131,871 |  |

| Tax | 73,162 |  | 54,636 |  |

| Social security and other taxes | 32,254 |  | 15,316 |  |

| Other creditors | 8,370 |  | 54,874 |  |

| Directors' current accounts | 51,371 |  | 82,728 |  |

| Accruals and deferred income | 2,500 |  | 294,625 |  |

245,823 |  | 644,361 |  |

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

2025 | 2024 |

£ | £ |

| Bounceback loan > 1 yr | - |  | 7,893 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 2,072 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,875 | Ordinary A Shares | £1 | 1,875 |  | 1,875 |  |

| 1,875 | Ordinary B Shares | £1 | 1,875 |  | 1,875 |  |

3,750 |  | 3,750 |  |

10. | RELATED PARTY DISCLOSURES

| Included within Creditors: Amounts falling due within one year are amounts owed to the directors of the company. At the balance sheet date, the amount due to the directors, included under 'Directors' current accounts', was £51,371 (2024: £82,728). The loan amount is unsecured, interest-free, and repayable on demand.

| Also, during the year, the company made loan advances to a company which is a related party by virtue of being controlled by the directors of this company. At the reporting date, an amount of £202,147 (2024: £26,255) was owed to the company and is included within other debtors.The loan is interest-free and repayable on demand.