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Registered number: NI683020
Colinwell Masonry Products Holdings Limited
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 31 July 2025
Colinwell Masonry Products Holdings Limited
Contents
Contents

| Page
--- | ---
Strategic Report | 1
Directors' Report | 2—3
Independent Auditor's Report | 4—6
Profit and Loss Account | 7
Statement of Comprehensive Income | 8
Balance Sheet | 9
Statement of Changes in Equity | 10
Statement of Cash Flows | 11
Notes to the Statement of Cash Flows | 12
Notes to the Financial Statements | 13—14

Page 1
Colinwell Masonry Products Holdings Limited
Strategic Report
For The Year Ended 31 July 2025
Strategic Report
The directors present their strategic report for the year ended 31 July 2025.
Review of the Business
During the year, the company did not carry on any trading activities. The results for the year reflect only minimal administrative costs incurred in maintaining the company.
The company’s financial position remains stable, with net assets of £3,725 at the year end. The directors consider the performance of the company to be in line with expectations given its role as a non-trading holding entity.
Principal Risks and Uncertainties
As a non-trading holding company, the principal risk faced by the company is the performance and financial position of its subsidiary undertakings. The value of the company’s investment and recoverability of intercompany balances are dependent on the continued profitability and cash flows of those subsidiaries.
The directors monitor the performance of the subsidiary undertakings on an ongoing basis and are satisfied with their financial position.
Future Outlook
The company will continue to operate as a holding company for the group. The directors expect the company’s position to remain stable in the foreseeable future.
Dividends
The value of dividends paid amounted to £NIL .
The directors recommended a final dividend of £NIL .
On behalf of the board

Mr Alan Sproule Director
21 April 2026

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Colinwell Masonry Products Holdings Limited
Company No. NI683020
Directors' Report For The Year Ended 31 July 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 July 2025.
Principal Activity
The company's principal activity continues to be that of a holding company. The company does not trade and its primary purpose is to hold investments in subsidiary undertakings.
Directors
The directors who held office during the year were as follows:

Mr Daniel McIlroy
Mr David McIlroy
Mr Franklin McIlroy
Mr Samuel McIlroy
Mr Alan Sproule

Matters covered in the Strategic Report
Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report 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, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', 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 the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
- 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.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Colinwell Masonry Products Holdings Limited
Directors' Report (continued)
For The Year Ended 31 July 2025
Independent Auditors
The auditors, KGA Accountants LLP, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board

Mr Alan Sproule Director
21 April 2026

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Independent Auditor's Report
to the Members of
Colinwell Masonry Products Holdings Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Colinwell Masonry Products Holdings Limited for the year ended 31 July 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, 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 (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit/(loss) 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 Auditor's 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 entity's ability to continue as a going concern for a period of at least 12 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 other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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.
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 Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Page 4
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Independent Auditor's Report (continued)
to the Members of
Colinwell Masonry Products Holdings Limited
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 Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which 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 or 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.

Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, 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 is 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.
Auditor's 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 an auditor's report 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:
We obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, pensions and tax legislation, environmental regulations and health and safety laws, together with the provisions of other laws and regulations that do not have a direct effect on the financial statements, but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.
We tailored our response to those identified risks to include enquiring of management concerning actual and potential litigation and claims, performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud, and reviewing correspondence with tax authorities and other regulatory bodies.
Irregularities including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above to detect material misstatements in respect of irregularities, including Fraud. We design and perform audit procedures responsive to those risks including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with Laws and Regulations, we considered the following :
-The nature of the industry and sector, control environment and business performance including the groups remuneration policies, and performance targets.
Results of our enquiries of management and other key persons about the groups own identification and assessment of the risks of irregularities , including those that may occur a as result of fraud and error, and matters we identified from the groups policies and procedures and internal controls and the matters discussed among the audit team regarding potential indicators of fraud and where it might occur in the financial statements.
In addressing the risk of fraud through management override of controls we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias, and evaluated the business rationale of any significant transactions that are outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Page 5
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Independent Auditor's Report (continued)
to the Members of
Colinwell Masonry Products Holdings Limited
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 that we are required to state to them in an auditor's report 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.

Eunan Kerlin (Senior Statutory Auditor) for and on behalf of KGA Accountants LLP , Statutory Auditor
21 April 2026

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Colinwell Masonry Products Holdings Limited
Profit and Loss Account
For The Year Ended 31 July 2025
Profit and Loss Account

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| Notes | £ |  | £
Administrative expenses |  | (14 ) |  | (28 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR |  | (14 ) |  | (28 )

The notes on pages 12 to 14 form part of these financial statements.
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Colinwell Masonry Products Holdings Limited
Statement of Comprehensive Income
For The Year Ended 31 July 2025
Statement of Comprehensive Income

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
LOSS FOR THE FINANCIAL YEAR |  | (14 ) |  | (28 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR |  | (14 ) |  | (28 )

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Colinwell Masonry Products Holdings Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: NI683020

| 31 July 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 6 |  | 98 |  | 98
|  |  | 98 |  | 98
CURRENT ASSETS
Debtors | 7 | 2,703,449 |  | 1,797,126 |
Cash at bank and in hand |  | - |  | 3,627 |
|  | 2,703,449 |  | 1,800,753 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,699,836 ) |  | (1,797,126 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,613 |  | 3,627
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,711 |  | 3,725
NET ASSETS |  |  | 3,711 |  | 3,725
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,611 |  | 3,625
SHAREHOLDERS' FUNDS |  |  | 3,711 |  | 3,725

On behalf of the board

Mr Alan Sproule Director
21 April 2026

The notes on pages 12 to 14 form part of these financial statements.
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Colinwell Masonry Products Holdings Limited
Statement of Changes in Equity
For The Year Ended 31 July 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2024 | 100 | 3,653 | 3,753
Loss for the period and total comprehensive income | - | (28 ) | (28)
As at 31 July 2024 and 1 August 2024 | 100 | 3,625 | 3,725
Loss for the year and total comprehensive income | - | (14 ) | (14)
As at 31 July 2025 | 100 | 3,611 | 3,711

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Colinwell Masonry Products Holdings Limited
Statement of Cash Flows
For The Year Ended 31 July 2025
Statement of Cash Flows

| 31 July 2025 |  | 31 July 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash used in operations | 1 | (3,627 ) |  | (28 )
Net cash used in operating activities |  | (3,627 ) |  | (28 )
Decrease in cash and cash equivalents |  | (3,627 ) |  | (28 )
Cash and cash equivalents at beginning of year | 2 | 3,627 |  | 3,655
Cash and cash equivalents at end of year | 2 | - |  | 3,627

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Colinwell Masonry Products Holdings Limited
Notes to the Statement of Cash Flows
For The Year Ended 31 July 2025
Notes to the Statement of Cash Flows
1. Reconciliation of loss for the financial year to cash used in operations

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Loss for the financial year | (14 ) |  | (28 )
Movements in working capital:
Increase in trade and other debtors | (906,323 ) |  | (1,222,126 )
Increase in trade and other creditors | 902,710 |  | 1,222,126
Net cash used in operations | (3,627 ) |  | (28 )

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | - |  | 3,627

3. Analysis of changes in net funds

| As at 1 August 2024 | Cash flows | As at 31 July 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 3,627 | (3,627) | -

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Colinwell Masonry Products Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Colinwell Masonry Products Holdings Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI683020 . The registered office is 37 Colinglen Road, Dunmurry, Belfast, BT17 0LP. The comparative figures relate to the four-month period from 1 April 2024 to 31 July 2024 following a change in the company’s accounting reference date to align with its parent undertaking. Accordingly, the current year figures are not directly comparable with the prior period.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Investments
Investments in subsidiaries are stated at cost less impairment.
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows £nil (2024: £nil).
4. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
5. Tax on Profit

The tax (credit)/charge on the loss for the year was as follows:
| Tax Rate | 31 July 2025 |  | 31 July 2024
--- | --- | --- | --- | ---
| 31 July 2025 | 31 July 2024 | £ |  | £
Current tax
UK Corporation Tax | 25.0% | - | - |  | -
The actual (credit)/charge for the year can be reconciled to the expected credit for the year based on the loss and the standard rate of corporation tax as follows:
| 31 July 2025 |  | 31 July 2024
| £ |  | £
Profit before tax | (14) |  | (28)
Tax on profit at 25% (UK standard rate) | - |  | -
Total tax charge for the period | - |  | -

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Colinwell Masonry Products Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 98
As at 31 July 2025 | 98
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 98
As at 1 August 2024 | 98

7. Debtors

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 2,703,449 |  | 1,797,126

8. Creditors: Amounts Falling Due Within One Year

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 2,699,836 |  | 1,797,126

9. Share Capital

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

10. Related Party Disclosures
The company has taken advantage of the exemption under FRS 102 Section 33 from disclosing transactions with wholly owned group undertakings where appropriate. However, the following balances with related parties are considered material.
At the balance sheet date, amounts owed by group undertakings totalled £2,703,449 (2024: £1,797,126) and amounts owed to group undertakings totalled £2,699,836 (2024: £1,797,126).
These balances are unsecured, interest-free and repayable on demand.
No guarantees have been given or received in respect of these balances.
No impairment has been recognised in respect of amounts owed by group undertakings (2024: £nil), as the directors consider these balances to be fully recoverable.
11. Controlling Parties
The company's immediate and ultimate parent undertaking is RTU Limited (incorporated in Northern Ireland). Its registered office is Cloughfern Avenue, Newtownabbey, County Antrim, BT37 0UZ .
Copies of the group accounts may be obtained from the company's registered office.
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