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REGISTERED NUMBER: 06938988 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 September 2025

for

RESITECH DESIGN & BUILD LIMITED

RESITECH DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06938988) |

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 |

| Chartered Accountants' Report | 6 |

| RESITECH DESIGN & BUILD LIMITED |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | B D Jeffery

| SECRETARY: |

| REGISTERED OFFICE: | Ty Bryn

| Castlewood

| Pontypool

| Gwent

| NP4 7UF

| REGISTERED NUMBER: | 06938988 (England and Wales)

| ACCOUNTANTS: | James de Frias

| Chartered Accountants

| 7 Centre Court

| Main Avenue

| Treforest Industrial Estate

| Pontypridd

| Rhondda Cynon Taff

| CF37 5YR

RESITECH DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06938988) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 67,670 |  | 91,599 |  |

CURRENT ASSETS

Debtors | 5 | 119,905 |  | 237,102 |  |

Cash at bank | 65,377 |  | 73,725 |  |

185,282 |  | 310,827 |  |

CREDITORS

Amounts falling due within one year | 6 | 34,939 |  | 102,987 |  |

NET CURRENT ASSETS | 150,343 |  | 207,840 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 218,013 |  | 299,439 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (47,033 | ) | (21,525 | ) |

PROVISIONS FOR LIABILITIES | - |  | (9,928 | ) |

NET ASSETS | 170,980 |  | 267,986 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 170,880 |  | 267,886 |  |

170,980 |  | 267,986 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

B D Jeffery - Director

RESITECH DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06938988) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

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

| 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 machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on cost

| 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 8 ) .

RESITECH DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06938988) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 35,000 |  | 24,802 |  | 154,900 |  | 214,702 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 21,988 |  | 101,115 |  | 123,103 |  |

| Charge for year | - |  | 704 |  | 23,225 |  | 23,929 |  |

| At 30 September 2025 | - |  | 22,692 |  | 124,340 |  | 147,032 |  |

| NET BOOK VALUE

| At 30 September 2025 | 35,000 |  | 2,110 |  | 30,560 |  | 67,670 |  |

| At 30 September 2024 | 35,000 |  | 2,814 |  | 53,785 |  | 91,599 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 30,500 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 3,813 |  |

| NET BOOK VALUE

| At 30 September 2025 | 26,687 |  |

| At 30 September 2024 | 26,687 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 1,968 |  | 89,119 |  |

| Work in progress | 78,263 |  | 79,215 |  |

| Directors' current accounts | - |  | 46,659 |  |

| Sundry debtors | 22,109 |  | 22,109 |  |

| VAT | 17,565 |  | - |  |

119,905 |  | 237,102 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | - |  |

| Hire purchase contracts | 11,983 |  | 12,511 |  |

| Trade creditors | 5,943 |  | 54,357 |  |

| Tax | - |  | 9 |  |

| Social security and other taxes | 3,738 |  | 11,173 |  |

| VAT | - |  | 22,360 |  |

| Accrued expenses | 3,275 |  | 2,577 |  |

34,939 |  | 102,987 |  |

RESITECH DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06938988) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 40,000 |  | - |  |

| Hire purchase contracts | 7,033 |  | 21,525 |  |

47,033 |  | 21,525 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| B D Jeffery

| Balance outstanding at start of year | 46,659 |  | (7,747 | ) |

| Amounts advanced | 25,048 |  | 54,406 |  |

| Amounts repaid | (71,707 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 46,659 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £6,196 were paid to the director .

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is B D Jeffery.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Resitech Design & Build Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Resitech Design & Build Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Resitech Design & Build Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Resitech Design & Build Limited and state those matters that we have agreed to state to the director of Resitech Design & Build Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Resitech Design & Build Limited and its director for our work or for this report.

It is your duty to ensure that Resitech Design & Build Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Resitech Design & Build Limited. You consider that Resitech Design & Build Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Resitech Design & Build Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

4 June 2026