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Registration number: 07498832

Cube 3 Construction Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Cube 3 Construction Limited

Contents

Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Unaudited Financial Statements | 3 to 7

Cube 3 Construction Limited

(Registration number: 07498832)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 242,164 | 327,672
Current assets |  |  |
Debtors | 5 | 2,367,798 | 1,057,753
Cash at bank and in hand |  | 1,792,982 | 326,583
|  | 4,160,780 | 1,384,336
Creditors: Amounts falling due within one year | 6 | (3,592,913) | (906,989)
Net current assets |  | 567,867 | 477,347
Total assets less current liabilities |  | 810,031 | 805,019
Provisions for liabilities |  | (38,792) | (54,849)
Net assets |  | 771,239 | 750,170
Capital and reserves |  |  |
Called up share capital | 7 | 68 | 68
Capital redemption reserve |  | 34 | 34
Retained earnings |  | 771,137 | 750,068
Shareholders' funds |  | 771,239 | 750,170

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 March 2026 and signed on its behalf by:

......................................... D R Coombe Director

Cube 3 Construction Limited

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 January 2025 | 68 | 34 | 750,068 | 750,170
Profit for the year | - | - | 471,069 | 471,069
Dividends | - | - | (450,000) | (450,000)
At 31 December 2025 | 68 | 34 | 771,137 | 771,239

| Share capital £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 January 2024 | 68 | 34 | 722,558 | 722,660
Profit for the year | - | - | 1,227,510 | 1,227,510
Dividends | - | - | (1,200,000) | (1,200,000)
At 31 December 2024 | 68 | 34 | 750,068 | 750,170

Cube 3 Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Lancaster Approach
North Killingholme
Grimsby
N E Lincolnshire
DN40 3JZ

These financial statements were authorised for issue by the Board on 24 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
These financial statements cover the individual entity, Cube 3 Construction Limited.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

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 sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants which become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, are recognised as income in the period in which they become receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Cube 3 Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line basis
Fixtures and fittings | 25% straight line basis
Motor vehicles | 25% straight line basis
Office equipment | 25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Cube 3 Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

The company contributes to the directors' personal pension schemes and to a group pension plan for its employees. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 18 (2024 - 16).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 10,488 | 84,703 | 33,777 | 430,157 | 559,125
Additions | 296 | 12,490 | 2,936 | 37,013 | 52,735
Disposals | - | - | (1,506) | (57,024) | (58,530)
At 31 December 2025 | 10,784 | 97,193 | 35,207 | 410,146 | 553,330
Depreciation
At 1 January 2025 | 6,339 | 57,374 | 15,183 | 152,557 | 231,453
Charge for the year | 1,335 | 14,880 | 7,348 | 97,025 | 120,588
Eliminated on disposal | - | - | (1,506) | (39,369) | (40,875)
At 31 December 2025 | 7,674 | 72,254 | 21,025 | 210,213 | 311,166
Carrying amount
At 31 December 2025 | 3,110 | 24,939 | 14,182 | 199,933 | 242,164
At 31 December 2024 | 4,149 | 27,329 | 18,594 | 277,600 | 327,672

Cube 3 Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 822,174 | 360,081
Amounts owed by related parties | 8 | 581,437 | 409,500
Prepayments |  | 21,715 | 12,775
Other debtors |  | 942,472 | 275,397
|  | 2,367,798 | 1,057,753

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 2,775,526 | 453,582
Taxation and social security | 734,736 | 355,896
Accruals and deferred income | 45,116 | 62,267
Other creditors | 37,535 | 35,244
| 3,592,913 | 906,989

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 34 | 34 | 34 | 34
Ordinary B shares of £1 each | 34 | 34 | 34 | 34
| 68 | 68 | 68 | 68

8 | Related party transactions

The Company has taken advantage of the small companies exemptions in relation to Section 33 of FRS 102. ' Related Party Disclosures', from disclosing transactions with other members of the Group, in which any subsidiary which is party to the transaction, is wholly owned by the Group.

Cube 3 Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The Directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 185,278 | 29,500
Contributions paid to money purchase schemes | 3,416 | 427
| 188,694 | 29,927

9 | Parent and ultimate parent undertaking

The Company's immediate parent is Cube 3 Construction Holdings Limited, incorporated in England.
The ultimate parent is Cube 3 Construction Group Limited, incorporated in England.