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REGISTERED NUMBER: 01446823 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Elmswell Plant Hire Limited |

| Elmswell Plant Hire Limited (Registered number: 01446823) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| Elmswell Plant Hire Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | C P McAteer

| M M McAteer

| SECRETARY: | M M McAteer

| REGISTERED OFFICE: | Ghia, Eastwood Lane

| Ashfield Road

| Elmswell

| Bury St Edmunds

| Suffolk

| IP30 9HL

| REGISTERED NUMBER: | 01446823 (England and Wales)

| ACCOUNTANTS: | Knights Lowe

| The Barn

| 11 Bury Road

| Thetford

| Norfolk

| IP24 3PJ

| BANKERS: | Lloyds TSB

| 9 Buttermarket

| Bury St Edmunds

| Suffolk

| IP33 1DF

| Elmswell Plant Hire Limited (Registered number: 01446823) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 32,014 |  | 38,447 |  |

CURRENT ASSETS

Stocks | 401,498 |  | 476,232 |  |

Debtors | 5 | 4,219 |  | 16,781 |  |

Cash at bank | 405,535 |  | 228,650 |  |

811,252 |  | 721,663 |  |

CREDITORS

Amounts falling due within one year | 6 | 186,238 |  | 190,511 |  |

NET CURRENT ASSETS | 625,014 |  | 531,152 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 657,028 |  | 569,599 |  |

PROVISIONS FOR LIABILITIES | 7 | 8,004 |  | - |  |

NET ASSETS | 649,024 |  | 569,599 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 648,024 |  | 568,599 |  |

SHAREHOLDERS' FUNDS | 649,024 |  | 569,599 |  |

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.

| Elmswell Plant Hire Limited (Registered number: 01446823) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

C P McAteer - Director

| Elmswell Plant Hire Limited (Registered number: 01446823) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Elmswell Plant Hire 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 (£).

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 sales of plant hire, the income for which is recognised in the period to which the hire relates.

| Turnover also represents, where material, net sales in respect of property development projects. The income is recognised on the basis of the stage of completion of the project, where the outcome of the project is foreseeable.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 10% - 33% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

| Basic financial instruments are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| 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.

| Elmswell Plant Hire Limited (Registered number: 01446823) |

Notes to the Financial Statements - continued

for the Year Ended 31 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.

| Stocks and work in progress

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Impairment

| At each reporting date, tangible fixed assets and investments are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 256,566 |  |

| Additions | 3,675 |  |

| At 31 December 2025 | 260,241 |  |

| DEPRECIATION

| At 1 January 2025 | 218,119 |  |

| Charge for year | 10,108 |  |

| At 31 December 2025 | 228,227 |  |

| NET BOOK VALUE

| At 31 December 2025 | 32,014 |  |

| At 31 December 2024 | 38,447 |  |

| Elmswell Plant Hire Limited (Registered number: 01446823) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 689 |  | 965 |  |

| Other debtors | 3,530 |  | 15,816 |  |

4,219 |  | 16,781 |  |

| Included in the other debtors balance is an amount of £Nil (2024 - £10,722) due from a connected company. No interest has been charged.

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

2025 | 2024 |

£ | £ |

| Trade creditors | 414 |  | 5,516 |  |

| Amounts owed to group undertaking | 46,758 |  | 46,758 |  |

| Taxation and social security | 20,588 |  | - |  |

| Other creditors | 118,478 |  | 138,237 |  |

186,238 |  | 190,511 |  |

| Other creditors includes £115,818 (2024 - £135,652) due to the directors.

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 8,004 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 8,004 |  |

| Balance at 31 December 2025 | 8,004 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Elmswell (Holdings) Limited.