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REGISTERED NUMBER: 11268826 (England and Wales)

| HARKMAC CONSTRUCTION LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 5 APRIL 2026 |

HARKMAC CONSTRUCTION LTD (REGISTERED NUMBER: 11268826) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 5 April 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| HARKMAC CONSTRUCTION LTD |

COMPANY INFORMATION

for the Year Ended 5 April 2026

| DIRECTORS: | F H Harkin

| D P D McElroy

| REGISTERED OFFICE: | 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| REGISTERED NUMBER: | 11268826 (England and Wales)

| ACCOUNTANTS: | Miller & Co

| Chartered Accountants

| 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

HARKMAC CONSTRUCTION LTD (REGISTERED NUMBER: 11268826) |

STATEMENT OF FINANCIAL POSITION

5 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 4,072 |  | 7,276 |  |

CURRENT ASSETS

Stocks | 2,658,669 |  | 1,450,000 |  |

Debtors | 6 | 2,497,369 |  | 2,145,699 |  |

Cash at bank and in hand | 73,137 |  | 323,356 |  |

5,229,175 |  | 3,919,055 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,475,716 |  | 3,413,038 |  |

NET CURRENT ASSETS | 753,459 |  | 506,017 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 757,531 |  | 513,293 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (2,892 | ) |

PROVISIONS FOR LIABILITIES | (1,018 | ) | - |  |

NET ASSETS | 756,513 |  | 510,401 |  |

CAPITAL AND RESERVES

Called up, paid and allotted share capital | 9 | 100 |  | 100 |  |

Retained earnings | 756,413 |  | 510,301 |  |

SHAREHOLDERS' FUNDS | 756,513 |  | 510,401 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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.

HARKMAC CONSTRUCTION LTD (REGISTERED NUMBER: 11268826) |

STATEMENT OF FINANCIAL POSITION - continued

5 April 2026

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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

D P D McElroy - Director

HARKMAC CONSTRUCTION LTD (REGISTERED NUMBER: 11268826) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 5 April 2026

1. | STATUTORY INFORMATION

| Harkmac 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.

| The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Income recognition

| Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

| 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 | - | 10% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

HARKMAC CONSTRUCTION LTD (REGISTERED NUMBER: 11268826) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2026

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2025 - 7 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 6 April 2025 |

| and 5 April 2026 | 6,376 |  | 17,118 |  | 12,800 |  | 9,560 |  | 45,854 |  |

| DEPRECIATION

| At 6 April 2025 | 3,561 |  | 12,663 |  | 12,800 |  | 9,554 |  | 38,578 |  |

| Charge for year | 638 |  | 2,566 |  | - |  | - |  | 3,204 |  |

| At 5 April 2026 | 4,199 |  | 15,229 |  | 12,800 |  | 9,554 |  | 41,782 |  |

| NET BOOK VALUE

| At 5 April 2026 | 2,177 |  | 1,889 |  | - |  | 6 |  | 4,072 |  |

| At 5 April 2025 | 2,815 |  | 4,455 |  | - |  | 6 |  | 7,276 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 2,102,343 |  | 1,891,284 |  |

| Other debtors | 395,026 |  | 254,415 |  |

2,497,369 |  | 2,145,699 |  |

HARKMAC CONSTRUCTION LTD (REGISTERED NUMBER: 11268826) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 2,892 |  | 10,000 |  |

| Trade creditors | 1,692,000 |  | 1,654,841 |  |

| Taxation and social security | 392,539 |  | 217,629 |  |

| Other creditors | 2,388,285 |  | 1,530,568 |  |

4,475,716 |  | 3,413,038 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 2,892 |  |

9. | CALLED UP, PAID AND ALLOTTED SHARE CAPITAL |

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| The directors operate a loan account with the company. During the year, the directors made additional loans in aggregate to the company of £866,980 and received aggregate repayments totalling £515,873. At the year end the directors were owed £717,360.