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| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Kefo Construction Limited |

| Kefo Construction Limited (Registered number: 11189411) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Kefo Construction Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | C J Keane

| REGISTERED OFFICE: | 8-10 South Street

| Epsom

| Surrey

| KT18 7PF

| REGISTERED NUMBER: | 11189411 (England and Wales)

| ACCOUNTANTS: | Williams & Co Epsom LLP

| Chartered Accountants

| 8-10 South Street

| Epsom

| Surrey

| KT18 7PF

| Kefo Construction Limited (Registered number: 11189411) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 35,388 |  | 40,002 |  |

CURRENT ASSETS

Debtors | 5 | 2,493,033 |  | 1,653,933 |  |

Cash at bank | 684,893 |  | 399,701 |  |

3,177,926 |  | 2,053,634 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,783,621 |  | 613,450 |  |

NET CURRENT ASSETS | 1,394,305 |  | 1,440,184 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,429,693 |  | 1,480,186 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (6,662 | ) | (10,661 | ) |

PROVISIONS FOR LIABILITIES | (8,847 | ) | (10,001 | ) |

NET ASSETS | 1,414,184 |  | 1,459,524 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 10 |  | 10 |  |

Retained earnings | 1,414,174 |  | 1,459,514 |  |

SHAREHOLDERS' FUNDS | 1,414,184 |  | 1,459,524 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

C J Keane - Director

| Kefo Construction Limited (Registered number: 11189411) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Kefo Construction 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 using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| The financial statements are presented in pound sterling and rounded to the nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from construction contracts is recognised in proportion to the stage of completion at the reporting date. The stage of completion is assessed using one or more of the following methods:

| - Cost-to-cost method (proportion of contract costs incurred to total estimated costs)

| - Surveys of work performed

| - Completion of physical milestones

| The company uses the method that most reliably measures the transfer of services to the customer.

| Tangible fixed assets

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

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

| Motor vehicles | - | 25% on reducing balance

| Kefo Construction Limited (Registered number: 11189411) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company applies FRS 102 Sections 11 and 12 in accounting for its financial instruments. The company only holds basic financial instruments, and therefore Section 11 applies in full.

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial Assets:

| Financial assets include trade debtors, other debtors, accrued income, cash at bank, and amounts due from directors.

| Initial Measurement

| Financial assets are initially measured at the transaction price, unless the arrangement constitutes a financing transaction, in which case the asset is measured at the present value of future receipts, discounted at a market rate of interest.

| Subsequent Measurement

| After initial recognition, financial assets are measured at amortised cost using the effective interest method, less any impairment losses.

| Impairment of Financial Assets

| At each reporting date, the company assesses whether there is objective evidence that a financial asset is impaired. Indicators include:

| - Significant financial difficulty of the counterparty

| - Default or delinquency in payments

| - Observable data indicating a measurable decrease in expected cash flows

| Impairment losses are recognised in profit or loss.

| Financial Liabilities:

| Financial liabilities include trade creditors, other creditors, taxation and social security balances, hire purchase obligations, and amounts owed to directors.

| Initial Measurement

| Financial liabilities are initially measured at the transaction price, unless the arrangement constitutes a financing transaction, in which case the liability is measured at the present value of future payments, discounted at a market rate of interest.

| Subsequent Measurement

| After initial recognition, financial liabilities are measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Kefo Construction Limited (Registered number: 11189411) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 12,962 |  | 37,498 |  | 50,460 |  |

| Additions | 1,699 |  | - |  | 1,699 |  |

| Disposals | (2,002 | ) | - |  | (2,002 | ) |

| At 30 September 2025 | 12,659 |  | 37,498 |  | 50,157 |  |

| DEPRECIATION

| At 1 October 2024 | 6,332 |  | 4,126 |  | 10,458 |  |

| Charge for year | 1,886 |  | 3,641 |  | 5,527 |  |

| Eliminated on disposal | (1,216 | ) | - |  | (1,216 | ) |

| At 30 September 2025 | 7,002 |  | 7,767 |  | 14,769 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,657 |  | 29,731 |  | 35,388 |  |

| At 30 September 2024 | 6,630 |  | 33,372 |  | 40,002 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,019,869 |  | 1,245,862 |  |

| Retentions receivable | 424,277 |  | 255,875 |  |

| Other debtors | 293,475 |  | 22,600 |  |

| Directors' current accounts | - |  | 50,625 |  |

| VAT | 174,037 |  | 6,004 |  |

| Accrued income | 514,263 |  | 58,569 |  |

| Prepayments | 67,112 |  | 14,398 |  |

2,493,033 |  | 1,653,933 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 3,998 |  | 3,998 |  |

| Trade creditors | 876,691 |  | 482,424 |  |

| Tax | 71,902 |  | - |  |

| Social security and other taxes | 78,793 |  | 51,125 |  |

| Directors' current accounts | 1,739 |  | - |  |

| Accrued expenses | 750,498 |  | 75,903 |  |

1,783,621 |  | 613,450 |  |

| Kefo Construction Limited (Registered number: 11189411) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,662 |  | 10,661 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Hire purchase | 2,665 |  | 6,663 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 10 | Ordinary | £1.00 | 10 |  | 10 |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is C J Keane.

| The ultimate controlling party is C J Keane.