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REGISTERED NUMBER: 02945613 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Westminster Building Company Limited |

| Westminster Building Company Limited (Registered number: 02945613) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Westminster Building Company Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J Jones

| W Clark

| J D Hicton

| SECRETARY: | J A Jones

| REGISTERED OFFICE: | Riverlights House

| Meadow Road

| Derby

| DE1 2BH

| REGISTERED NUMBER: | 02945613 (England and Wales)

| ACCOUNTANTS: | Bates Weston LLP

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Westminster Building Company Limited (Registered number: 02945613) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 297,625 |  | 285,087 |  |

CURRENT ASSETS

Debtors | 5 | 1,378,819 |  | 2,529,283 |  |

Cash at bank | 624,889 |  | 1,215,180 |  |

2,003,708 |  | 3,744,463 |  |

CREDITORS

Amounts falling due within one year | 6 | 966,090 |  | 2,312,321 |  |

NET CURRENT ASSETS | 1,037,618 |  | 1,432,142 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,335,243 |  | 1,717,229 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (52,357 | ) | (37,639 | ) |

PROVISIONS FOR LIABILITIES | (46,808 | ) | (55,468 | ) |

NET ASSETS | 1,236,078 |  | 1,624,122 |  |

CAPITAL AND RESERVES

Called up share capital | 95 |  | 95 |  |

Capital redemption reserve | 30 |  | 30 |  |

Retained earnings | 1,235,953 |  | 1,623,997 |  |

SHAREHOLDERS' FUNDS | 1,236,078 |  | 1,624,122 |  |

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

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

| Westminster Building Company Limited (Registered number: 02945613) |

Balance Sheet - continued

31 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

J Jones - Director

| Westminster Building Company Limited (Registered number: 02945613) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Westminster Building Company 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.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax. Turnover is recognised in the year in which the services are provided.

| Turnover includes, where applicable, relevant costs and overheads plus attributable profit to date recoverable on contracts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and equipment | - | 15% on cost

| Office equipment | - | 15% on cost

| Motor vehicles | - | 25% on cost

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 useful estimated 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 the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the profit and loss account 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 24 ) .

| Westminster Building Company Limited (Registered number: 02945613) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Office |  | Motor |

| equipment |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 34,614 |  | 49,883 |  | 515,937 |  | 600,434 |  |

| Additions | 3,419 |  | 6,475 |  | 131,065 |  | 140,959 |  |

| Disposals | (2,549 | ) | (2,176 | ) | (77,980 | ) | (82,705 | ) |

| At 31 December 2025 | 35,484 |  | 54,182 |  | 569,022 |  | 658,688 |  |

| DEPRECIATION

| At 1 January 2025 | 17,008 |  | 26,854 |  | 271,485 |  | 315,347 |  |

| Charge for year | 4,589 |  | 6,740 |  | 81,333 |  | 92,662 |  |

| Eliminated on disposal | (2,538 | ) | (1,927 | ) | (42,481 | ) | (46,946 | ) |

| At 31 December 2025 | 19,059 |  | 31,667 |  | 310,337 |  | 361,063 |  |

| NET BOOK VALUE

| At 31 December 2025 | 16,425 |  | 22,515 |  | 258,685 |  | 297,625 |  |

| At 31 December 2024 | 17,606 |  | 23,029 |  | 244,452 |  | 285,087 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 925,578 |  | 1,270,886 |  |

| Amounts owed by group undertakings | - |  | 491,972 |  |

| Amounts recoverable on contracts | 296,821 |  | 476,456 |  |

| Other debtors | 101,832 |  | 196,032 |  |

| Prepayments | 54,588 |  | 93,937 |  |

1,378,819 |  | 2,529,283 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 29,898 |  | 39,471 |  |

| Trade creditors | 203,043 |  | 194,418 |  |

| Amounts owed to group undertakings | 82,500 |  | - |  |

| Tax | 44,318 |  | 33,071 |  |

| Social security and other taxes | 372,917 |  | 542,825 |  |

| Other creditors | 137,665 |  | 1,325,139 |  |

| Directors' current accounts | 16,747 |  | 30,963 |  |

| Accrued expenses | 79,002 |  | 146,434 |  |

966,090 |  | 2,312,321 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 52,357 |  | 37,639 |  |

| Westminster Building Company Limited (Registered number: 02945613) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 29,898 |  | 39,471 |  |

| Between one and five years | 52,357 |  | 37,639 |  |

82,255 |  | 77,110 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 30,103 |  | 24,678 |  |

| Between one and five years | 49,616 |  | 48,620 |  |

79,719 |  | 73,298 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 82,255 |  | 77,110 |  |