Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The directors shown below have held office during the whole of the period from
1 October 2024 to 30 September 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
22 May 2026

And signed on behalf of the board by:
Name: Steven May
Status: Director

Profit And Loss Account

for the Period Ended 30 September 2025

Balance sheet

As at 30 September 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 September 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 represents sales from the provision of multi utility connections to customers at invoiced amounts less value added tax and is recognised at the point of delivery of the associated service. Revenue from long-term contracts is recognised over time using the stage of completion method where the outcome of the contract can be measured reliably. Stage of completion at the reporting date is determined by reference to the estimated costs incurred to date as a proportion of total estimated contract costs. Revenue recognised reflects the best estimate of consideration receivable for work performed at the reporting date. Where it is probable the total contract costs will exceed total contract revenue, the expected loss is recognised immediately in the profit and loss account. Where contracts are not considered

  Other accounting policies

  Current and deferred taxation The tax expense for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income except that a charge attributable to an item of income or expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting. Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Financial assets Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment. Financial liabilities and equity Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost. Holiday pay accrual A liability is recognised to the extent of any unused holiday pay entitlement which has accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	2025	11 months to 30 September 2024
  Average number of employees during the period	15	7