IRIS Accounts Production v26.1.0.640 06665536 Board of Directors 1.1.25 31.12.25 31.12.25 false true true false false true true true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06665536 2024-12-31 06665536 2025-12-31 06665536 2025-01-01 2025-12-31 06665536 2023-12-31 06665536 2024-01-01 2024-12-31 06665536 2024-12-31 06665536 ns15:EnglandWales 2025-01-01 2025-12-31 06665536 ns14:PoundSterling 2025-01-01 2025-12-31 06665536 ns10:Director1 2025-01-01 2025-12-31 06665536 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06665536 ns10:SmallEntities 2025-01-01 2025-12-31 06665536 ns10:Audited 2025-01-01 2025-12-31 06665536 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06665536 ns10:FullAccounts 2025-01-01 2025-12-31 06665536 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 06665536 ns10:Director2 2025-01-01 2025-12-31 06665536 ns10:Director3 2025-01-01 2025-12-31 06665536 ns10:CompanySecretary1 2025-01-01 2025-12-31 06665536 ns10:RegisteredOffice 2025-01-01 2025-12-31 06665536 ns5:CurrentFinancialInstruments 2025-12-31 06665536 ns5:CurrentFinancialInstruments 2024-12-31 06665536 ns5:ShareCapital 2025-12-31 06665536 ns5:ShareCapital 2024-12-31 06665536 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06665536 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 06665536 ns5:ShareCapital 2023-12-31 06665536 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 06665536 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 06665536 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 06665536 ns5:PlantMachinery 2025-01-01 2025-12-31 06665536 ns5:FurnitureFittings 2025-01-01 2025-12-31 06665536 ns5:ComputerEquipment 2025-01-01 2025-12-31 06665536 ns5:OwnedAssets 2025-01-01 2025-12-31 06665536 ns5:OwnedAssets 2024-01-01 2024-12-31 06665536 ns5:PlantMachinery 2024-12-31 06665536 ns5:FurnitureFittings 2024-12-31 06665536 ns5:ComputerEquipment 2024-12-31 06665536 ns5:PlantMachinery 2025-12-31 06665536 ns5:FurnitureFittings 2025-12-31 06665536 ns5:ComputerEquipment 2025-12-31 06665536 ns5:PlantMachinery 2024-12-31 06665536 ns5:FurnitureFittings 2024-12-31 06665536 ns5:ComputerEquipment 2024-12-31 06665536 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06665536 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 06665536 ns5:WithinOneYear 2025-12-31 06665536 ns5:WithinOneYear 2024-12-31 06665536 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 06665536 (England and Wales)

REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FAR EAST FACADE (UK) LIMITED

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 DECEMBER 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Report of the Independent Auditors | 4 |

Income Statement | 7 |

Balance Sheet | 8 |

Statement of Changes in Equity | 9 |

Notes to the Financial Statements | 10 |

FAR EAST FACADE (UK) LIMITED

COMPANY INFORMATION

for the Year Ended 31 DECEMBER 2025

| DIRECTORS: | S Y A Lau

| H Wang

| C Zhang

| SECRETARY: | Vistra Company Secretaries Limited

| REGISTERED OFFICE: | 61 Queen Square

| Bristol

| BS1 4JZ

| REGISTERED NUMBER: | 06665536 (England and Wales)

| AUDITORS: | Burnside

| Chartered Accountants

| and Statutory Auditor

| 61 Queen Square

| Bristol

| BS1 4JZ

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

REPORT OF THE DIRECTORS

for the Year Ended 31 DECEMBER 2025

The directors present their report with the financial statements of Far East Facade (UK) Limited (the 'Company') for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the Company in the year under review was that of the design and installation of structural property facades.

DIVIDENDS

No dividends will be distributed in respect of the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

S Y A Lau

H Wang

C Zhang

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the Company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

REPORT OF THE DIRECTORS

for the Year Ended 31 DECEMBER 2025

AUDITORS

The auditors, Burnside, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

C Zhang - Director

22 April 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

FAR EAST FACADE (UK) LIMITED

Opinion

We have audited the financial statements of Far East Facade (UK) Limited (the 'Company') for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

FAR EAST FACADE (UK) LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

FAR EAST FACADE (UK) LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

An understanding of the legal and regulatory framework applicable to the entity was obtained from management and those charged with governance of the entity and its subsidiaries, and the audit engagement team was confirmed to have appropriate competence and capabilities to identify non-compliance with such a framework.

No significant instances of fraud, non-compliance with laws and regulations or other irregularities were communicated to the engagement team by management or those charged with governance, no particular audit areas or legislation were identified that gave rise to any significant risks of material misstatement in respect of such irregularities.

Due to the size and nature of the entity, its susceptibility material misstatement resulting from fraud, non-compliance with laws and regulations, or other irregularities is considered to be low, and the audit approach was appropriately planned so as to address this risk.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Steven Coombe FCA (Senior Statutory Auditor)

for and on behalf of Burnside

Chartered Accountants

and Statutory Auditor

61 Queen Square

Bristol

BS1 4JZ

22 April 2026

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

INCOME STATEMENT

for the Year Ended 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 271,443 |  | 157,128 |  |

Cost of sales | 329,666 |  | 11,385,929 |  |

GROSS LOSS | (58,223 | ) | (11,228,801 | ) |

Administrative expenses | 140,939 |  | 347,025 |  |

(199,162 | ) | (11,575,826 | ) |

Other operating income | 173,496 |  | 11,833,864 |  |

OPERATING (LOSS)/PROFIT | 4 | (25,666 | ) | 258,038 |  |

Interest receivable and similar income | 171,912 |  | 700,165 |  |

PROFIT BEFORE TAXATION | 146,246 |  | 958,203 |  |

Tax on profit | 5 | - |  | - |  |

PROFIT FOR THE FINANCIAL YEAR | 146,246 |  | 958,203 |  |

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 6 | - |  | 588 |  |

CURRENT ASSETS

Debtors | 7 | 2,574,543 |  | 13,570,169 |  |

Cash at bank | 719,876 |  | 238,046 |  |

3,294,419 |  | 13,808,215 |  |

CREDITORS

Amounts falling due within one year | 8 | 10,267,271 |  | 20,927,901 |  |

NET CURRENT LIABILITIES | (6,972,852 | ) | (7,119,686 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (6,972,852 | ) | (7,119,098 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | (6,972,853 | ) | (7,119,099 | ) |

SHAREHOLDERS' FUNDS | (6,972,852 | ) | (7,119,098 | ) |

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

C Zhang - Director

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

STATEMENT OF CHANGES IN EQUITY

for the Year Ended 31 DECEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 1 |  | (8,077,302 | ) | (8,077,301 | ) |

Changes in equity

Total comprehensive income | - |  | 958,203 |  | 958,203 |  |

Balance at 31 December 2024 | 1 |  | (7,119,099 | ) | (7,119,098 | ) |

Changes in equity

Total comprehensive income | - |  | 146,246 |  | 146,246 |  |

Balance at 31 December 2025 | 1 |  | (6,972,853 | ) | (6,972,852 | ) |

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Far East Facade (UK) Limited ('the Company') 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| 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 | - | 25% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 20% to 50% on cost

| Financial instruments

| Financial assets and liabilities are recognised in the balance sheet when the Company becomes party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and are measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

| Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of any direct issue costs.

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 balance sheet date.

| 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.

| Hire purchase and leasing commitments

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis which assumes that the Company will continue in operational existence for the foreseeable future.

| The Company made a profit for the year ended 31 December 2025 of £146,246 (2024 - profit £958,203), and had net liabilities at 31 December 2025 of £6,972,852 (2024 - £7,119,098). Therefore the validity of this assumption depends on the continuing financial support from the Company's parent undertaking and fellow group companies.

| The parent undertaking, China State Construction Development Holdings Limited, has confirmed this financial support will continue to be provided for the foreseeable future, and that amounts owed to the parent and other group undertakings will only be repayable to the extent that funds allow.

| The directors therefore consider that the going concern assumption remains appropriate.

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 146,561 |  | 383,623 |  |

| Social security costs | 17,731 |  | 46,634 |  |

| Other pension costs | 2,530 |  | 5,098 |  |

166,822 |  | 435,355 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Administration | 1 |  | 1 |  |

| Project and design | 2 |  | 6 |  |

3 |  | 7 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | - |  | 124,813 |  |

4. | OPERATING (LOSS)/PROFIT

| The operating loss (2024 - operating profit) is stated after charging:

| 2025 |  | 2024

£ | £ |

| Other operating leases | 24,745 |  | 37,742 |  |

| Depreciation - owned assets | 588 |  | 4,368 |  |

| Auditors' remuneration | 4,250 |  | 6,000 |  |

| Auditors' remuneration for non audit work | 1,250 |  | 1,250 |  |

5. | TAXATION

| Analysis of the tax charge

| No liability to UK corporation tax arose for the year ended 31 December 2025 nor for the year ended 31 December 2024.

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

5. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 146,246 |  | 958,203 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 36,562 |  | 239,551 |  |

| Effects of:

| Expenses not deductible for tax purposes | 40 |  | 252 |  |

| Change in unrecognised tax losses carried forward | (36,602 | ) | (239,803 | ) |

| Total tax charge | - |  | - |  |

| At 31 December 2025 the Company had tax losses available to offset future taxable profits totalling £6,555,877 (2024 - £6,702,278), and an unrecognised deferred tax asset totalling £1,638,969 (2024 - £1,675,570).

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 35,925 |  | 1,050 |  | 40,409 |  | 77,384 |  |

| Disposals | (35,925 | ) | (1,050 | ) | (12,498 | ) | (49,473 | ) |

| At 31 December 2025 | - |  | - |  | 27,911 |  | 27,911 |  |

| DEPRECIATION

| At 1 January 2025 | 35,337 |  | 1,050 |  | 40,409 |  | 76,796 |  |

| Charge for year | 588 |  | - |  | - |  | 588 |  |

| Eliminated on disposal | (35,925 | ) | (1,050 | ) | (12,498 | ) | (49,473 | ) |

| At 31 December 2025 | - |  | - |  | 27,911 |  | 27,911 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| At 31 December 2024 | 588 |  | - |  | - |  | 588 |  |

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 2,428,350 |  |

| Amounts owed by group undertakings | 2,541,286 |  | 2,541,286 |  |

| Other debtors | 8,587 |  | 1,736,478 |  |

| VAT recoverable | 5,018 |  | 125,036 |  |

| Prepayments and accrued income | 19,652 |  | 6,739,019 |  |

2,574,543 |  | 13,570,169 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 115,316 |  | 52,695 |  |

| Amounts owed to group undertakings | 10,136,065 |  | 20,345,856 |  |

| Social security and other taxes | 1,536 |  | 5,152 |  |

| Other creditors | 8,854 |  | 911 |  |

| Accruals and deferred income | 5,500 |  | 523,287 |  |

10,267,271 |  | 20,927,901 |  |

9. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | - |  | 14,831 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | £1.00 | 1 |  | 1 |  |

FAR EAST FACADE (UK) LIMITED (REGISTERED NUMBER: 06665536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

11. | ULTIMATE PARENT COMPANY

| China State Construction Engineering Corporation (incorporated in People's Republic of

| China) is regarded by the directors as being the Company's ultimate parent company.

| The immediate parent undertaking is Far East Facade Investments Limited, a private limited company incorporated in the British Virgin Islands.

| The smallest group to which the Company belongs and for which consolidated financial statements are prepared is headed by China State Construction Development Holdings Limited, a company incorporated in the Cayman Islands and listed on The Stock Exchange of Hong Kong.

| The consolidated financial statements of China State Construction Development Holdings Limited can be obtained from:

| 16/F, Eight Commercial Tower

| 8 Sun Yip Street

| Chai Wan

| Hong Kong.