Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors' report period ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Directors

The directors shown below have held office during the whole of the period from
1 August 2024 to 31 July 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 April 2026

And signed on behalf of the board by:
Name: Lawrence Pope
Status: Director

Balance sheet

As at 31 July 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 July 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is the total amount receivable by the company in the ordinary course of business for construction services supplied. Turnover includes the value of work completed during the financial year after reference to the total contract value and stage of completion of the project.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is calculated to write off the cost or valuation, less estimated residual values, of tangible fixed assets over their estimated useful lives to the business. The annual depreciation rates and methods are as follows: Freehold Property - over 50 years Plant and Machinery - 25% on reducing instalments basis The Freehold Property does not constitute an investment property and for this reason it has been presented at cost less accumulated depreciation with no valuation being carried out. An impairment review is carried out each year to ensure that no provision is required against its carrying value.

  Other accounting policies

  Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax represents the future tax consequences of transactions and events in the accounts of current and previous periods in respect of all timing differences. Timing differences are differences between taxable profits and total profits as stated in the accounts that arise from the inclusion of income and expenses in tax computations in periods different from those in which they are recognised in the accounts. Deferred tax is provided in full on all timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Leased Assets: Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term. Pension Scheme: The company operates a defined contribution scheme for the benefit of its employees. Contributions are expensed as they become payable.

Notes to the Financial Statements

for the Period Ended 31 July 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	5	7