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CONSTANT & CO (BEDFORD) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2025

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 8 |

| CONSTANT & CO (BEDFORD) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | T M Hawkes

| J Lack-Jones

| SECRETARY: | T M Hawkes

| REGISTERED OFFICE: | First Floor, Woburn Court

| 2 Railton Road

| Woburn Road Industrial Estate, Kempston

| Kempston

| Bedfordshire

| MK42 7PN

| REGISTERED NUMBER: | 07234350 (England and Wales)

| ACCOUNTANTS: | HW Bedford Limited

| Trading as Haines Watts

| First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

BALANCE SHEET

31ST DECEMBER 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 8,838 |  | 9,940 |  |

Investments | 6 | 10,000 |  | 10,000 |  |

18,838 |  | 19,940 |  |

CURRENT ASSETS

Debtors | 7 | 450,756 |  | 384,713 |  |

Cash at bank and in hand | 643,880 |  | 722,569 |  |

1,094,636 |  | 1,107,282 |  |

CREDITORS

Amounts falling due within one year | 8 | 390,020 |  | 480,526 |  |

NET CURRENT ASSETS | 704,616 |  | 626,756 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 723,454 |  | 646,696 |  |

PROVISIONS FOR LIABILITIES | 823 |  | 773 |  |

NET ASSETS | 722,631 |  | 645,923 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Share premium | 200 |  | 200 |  |

Capital redemption reserve | 800 |  | 800 |  |

Retained earnings | 721,431 |  | 644,723 |  |

SHAREHOLDERS' FUNDS | 722,631 |  | 645,923 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

BALANCE SHEET - continued

31ST DECEMBER 2025

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st April 2026 and were signed on its behalf by:

T M Hawkes - Director

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Constant & Co (Bedford) 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

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

| Turnover

| Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Turnover is measured at fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and Value Added Tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Improvements to property | - | Straight line over 5 years

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| 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.

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 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 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.

| 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.

| Investments

| Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

| Investments in joint ventures / associates are measured at cost less impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 17 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 200,000 |  |

| AMORTISATION

| At 1st January 2025

| and 31st December 2025 | 200,000 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | - |  |

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st January 2025 | 13,611 |  | 9,893 |  | 31,248 |  | 54,752 |  |

| Additions | - |  | - |  | 6,212 |  | 6,212 |  |

| At 31st December 2025 | 13,611 |  | 9,893 |  | 37,460 |  | 60,964 |  |

| DEPRECIATION

| At 1st January 2025 | 13,611 |  | 7,685 |  | 23,516 |  | 44,812 |  |

| Charge for year | - |  | 552 |  | 6,762 |  | 7,314 |  |

| At 31st December 2025 | 13,611 |  | 8,237 |  | 30,278 |  | 52,126 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  | 1,656 |  | 7,182 |  | 8,838 |  |

| At 31st December 2024 | - |  | 2,208 |  | 7,732 |  | 9,940 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31st December 2025 | 10,000 |  |

| At 31st December 2024 | 10,000 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Constant & Co Investments Limited

| Registered office: First floor, Princeton Court, Pilgrim Centre, Bedford MK41 7PZ

| Nature of business: Investment company

| %

| Class of shares: | holding |

| Ordinary | 1.00 |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 427,578 |  | 333,130 |  |

| Doubtful debt provision | (35,661 | ) | (10,699 | ) |

| Prepayments | 58,839 |  | 62,282 |  |

450,756 |  | 384,713 |  |

CONSTANT & CO (BEDFORD) LIMITED (REGISTERED NUMBER: 07234350) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | - |  | 45,000 |  |

| Trade creditors | 73,463 |  | 73,412 |  |

| Corporation tax | 77,869 |  | 100,654 |  |

| Social security and other taxes | 19,227 |  | 16,747 |  |

| VAT | 46,624 |  | 73,346 |  |

| Other Creditors | 39,902 |  | 40,038 |  |

| Accrued expenses | 132,935 |  | 131,329 |  |

390,020 |  | 480,526 |  |

9. | LEASING AGREEMENTS

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Within one year | 80,465 |  | 71,147 |  |

| Between one and five years | 74,780 |  | 67,809 |  |

| In more than five years | 16,570 |  | - |  |

171,815 |  | 138,956 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | - |  | 45,000 |  |

| The bank loan facility was previously secured by a fixed and floating charge dated 5 May 2021 over all property or undertakings of the company.

11. | RELATED PARTY DISCLOSURES

| During the year, the company paid remuneration of £133,574 (2024: £117,095) to member's of key management personnel who is a close family member of a shareholder. The remuneration was paid under normal employment terms and conditions.

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CONSTANT & CO (BEDFORD) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Constant & Co (Bedford) Limited for the year ended 31st December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Constant & Co (Bedford) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Constant & Co (Bedford) Limited and state those matters that we have agreed to state to the Board of Directors of Constant & Co (Bedford) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Constant & Co (Bedford) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Constant & Co (Bedford) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Constant & Co (Bedford) Limited. You consider that Constant & Co (Bedford) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Constant & Co (Bedford) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

22nd April 2026