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REGISTERED NUMBER: 00910291 (England and Wales)

GROUP STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| CONSOLIDATED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| H S JACKSON & SON (FENCING) LIMITED |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Directors | 6 |

| Report of the Independent Auditors | 8 |

| Consolidated Statement of Comprehensive Income | 11 |

| Consolidated Balance Sheet | 12 |

| Company Balance Sheet | 13 |

| Consolidated Statement of Changes in Equity | 14 |

| Company Statement of Changes in Equity | 15 |

| Consolidated Cash Flow Statement | 16 |

| Notes to the Consolidated Cash Flow Statement | 17 |

| Notes to the Consolidated Financial Statements | 18 |

| H S JACKSON & SON (FENCING) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | N Jordan

| P A I Jackson

| A C Tune

| C J Francis

| SECRETARY: | N Jordan

| REGISTERED OFFICE: | Stowting Common

| ASHFORD

| Kent

| TN25 6BN

| REGISTERED NUMBER: | 00910291 (England and Wales)

| SENIOR STATUTORY AUDITOR: | John Sheather BSc FCA

| AUDITORS: | McCabe Ford Williams

| Chartered Accountants and Statutory Auditors

| Charlton House

| Dour Street

| DOVER

| Kent

| CT16 1BL

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their strategic report of the company and the group for the year ended 30 September 2025.

REVIEW OF BUSINESS

The group consists of the parent company H S Jackson & Son (Fencing) Limited, a trading subsidiary, Autogate Systems Limited that designs and installs automated gate systems and two non-trading subsidiaries.

Turnover was 11% higher during the year and gross profit was 13.0% higher.

At the end of the year the group had a strong balance sheet with net current assets of £17.0 million and total net assets of £25.5 million, an increase in the year of £2.7 million.

The key financial performance indicators of the business are turnover, gross profit and profit before tax. As stated above, turnover increased by 11%, with gross profit 13.0% higher.

Gross profit, expressed as a percentage of turnover increased from 35.4% in 2024 to 36.1% last year.

Despite continuing cost pressures, overhead costs were contained at 4.9% higher than the previous year.

Profit before tax increased from £2.38 million in 2024 to £3.60 million in 2025, a 51% increase.

PRINCIPAL RISKS AND UNCERTAINTIES

At the time of writing the lack of growth in the economy is still evident in some sales channels, while others have recently seen a return to high levels of activity.

We continue to monitor sales activity across all sales channels very carefully and are flexible in our planning.

We are managing inventory levels to ensure efficient use of these assets and have a robust supply chain in place allowing us to respond to demand in a timely manner.

With the current uncertainty facing the wider economy we anticipate that there may be an increased risk of business failures in some sectors. We have trade credit insurance in place, and are applying underwriter's limits, with very limited discretion, and that will continue to be our policy, along with effective credit control procedures.

The group continues to maintain a high level of cash funds.

Our strategy over many years has been to develop and maintain a diverse customer base with multiple sales channels, both in the UK and in export markets.

We continue to actively pursue new sales and marketing initiatives and opportunities and are introducing new products that will enable us to grow the business profitably.

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

SECTION 172(1) STATEMENT

This section describes how the directors have had regard to the matters set out in section 172(1)(a) to (f) Companies Act 2006 in exercising their duty to promote the success of the group for the benefit of its stakeholders.

Our stakeholders

The directors consider that following groups are the group's stakeholders. The Board seeks to understand the respective interests of these stakeholder groups so that these may be properly considered in the Board's decisions. We do this by various methods, including direct engagement by Board members and receiving reports and updates from members of management who engage with these groups as part of their daily activities.

Workforce

The strength of our business is built on the hard work and dedication of our colleagues, who rely on us to provide stable employment and opportunities to realise their potential in a safe and satisfying working environment.

Customers

Our customers are the reason we exist. We do not forget that they have a choice of suppliers and products, so it is essential to our future that we can consistently and continuously supply products of the highest possible quality, offering good value for money and high levels of service to both new and existing customers. We strongly believe that in doing so, we will continue to build our brand value and customer loyalty.

Suppliers

The group relies on our suppliers to provide the materials to make our products and to provide essential services that we need to operate our business.

Our suppliers rely on us to generate revenue and employment for them.

We have a policy of supporting small businesses and engage with many throughout our supply chain.

Our local communities and the environment

Our local communities and the wider public expect us to act as a responsible group and a good neighbour, and to minimise the impact we might have on our local communities and the environment.

Regulators

The group is mindful of its responsibilities with regard to all applicable laws and regulations.

Shareholders

The group is owned by Peter Jackson, the Chief Executive, who is the grandson of the founder of the parent company.

This form of ownership allows the Board to prioritise the interests of the business in the long term rather than seeking short term levels of return to investors.

In the management of the group the Board are conscious of the following obligations

To have regard to the consequences of any decision in the long term

The Board is aware that its strategic decisions can have long term implications for the business and its stakeholders, and these implications are carefully assessed.

To have regard to the interests of our group's employees

Through engagement, the Board takes active steps to ensure the views and interests of the workforce are included in our decision making.

The group benefits from having an owner and Chief Executive who is a member of the family that founded the parent company over 75 years ago and has worked in many areas of the business until becoming Chief Executive on the retirement of his brother in 2014.

The four members of the Board between them have over 90 years of experience within the group as employees, and latterly as executive directors.

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

They all maintain a high level of personal oversight and engagement in the group's affairs. This depth of knowledge of the business and an active style of engagement means that our executive directors maintain an insight into the culture and views of the workforce.

The group invests in the wellbeing of their employees; examples of which include the provision of health care schemes for all employees with more than 12 months service and one to one advice on pensions which is available to the whole workforce.

The group, through its HR department, maintain and monitor a wide range of policies covering all aspects of employment, including diversity, staff retention, learning and development activities, pay and reward including gender pay gap and other HR initiatives.

The health and safety of our workforce is of paramount importance to the group, and the Board receive regular reports from the group Health and Safety Manager on safety performance and safety risk management.

To have regard to the need to foster the group's business relationships with customers, suppliers and service providers.

Customers

The performance of the group is measured constantly in terms of not only revenue but also levels of customer service; lead times between order and delivery, customer return rates, product quality and customer feedback are among the metrics monitored regularly.

The group supports a growing number of small businesses through its Approved Installer network. This is a rapidly expanding area of the business. Interface between our customers, the installer network and the group is provided by a dedicated team tasked with maintaining the highest possible standards of service to our customers while providing assistance and mentoring to the network in helping their businesses grow and be successful.

Suppliers and service providers

The Board seeks to balance the benefits of maintaining strong and long lasting relationships with key suppliers alongside the need to obtain value for money and the desired quality and service levels for our customers.

We have a strong ethical policy with our suppliers. We expect a high standard of product and service from them and in return offer a long term relationship, payments made strictly to agreed terms and an ongoing dialogue so that any difficulties that they face in providing product and timely supply can be met together.

To have regard to the impact of the group's operations on the community and the environment

Our local communities

The Board appreciates the need to balance the requirements of the business with the impact of our operations on our local communities. Proper regard is paid to mitigating the environmental impact of our operations, most especially noise and light pollution.

The environment - Responsible sourcing

The Board supports initiatives with regard to reducing adverse impacts on the environment. The group is accredited by both the Forestry Stewardship Council and the Programme for the Endorsement of Forest Certification, organisations dedicated to promoting sustainable forest management through independent third-party certification.

As part of its programme of continuous improvement the group seek to engineer its products in a way that reduces waste. The group offer a 25-year guarantee on all manufactured products, believing that the greatest positive impact on the environment can best be obtained by reducing the number of times that a product has to be replaced.

Regulators

The group meets its obligations to HMRC in a timely manner and has high standards of ethical behaviour with regard to its tax affairs. The Board is advised by our accountants and auditors to ensure that all tax matters are dealt with appropriately.

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Shareholders

As a private, family owned group, the Board are aware of their responsibility to maintain the high standards set by past generations of owners in providing high quality jobs to a largely local workforce, trading honestly and ethically and providing the highest possible standards of product and service.

POST BALANCE SHEET REPORT

The first half of the current year saw sales 10% higher than the previous year, with the confirmed order book at a high level and we expect to meet our sales and profit expectations for the year.

On 7th June 2026 Peter Jackson agreed to sell his shareholding in the company to BRCK plc, the sale is scheduled to complete on 30th June 2026.

ON BEHALF OF THE BOARD:

P A I Jackson - Director

23 June 2026

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of the manufacture of timber and metal fencing, timber preservation and supply and installation of gate automation equipment.

DIVIDENDS

No dividends will be distributed for the year ended 30 September 2025.

The profit for the year, after taxation, is £2,667,074 (2024-£1,734,943).

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

N Jordan

P A I Jackson

A C Tune

Other changes in directors holding office are as follows:

C J Francis - appointed 3 March 2025

DISABLED EMPLOYEES

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment with the group continues and that appropriate training is arranged. It is the policy of the group that the training, career development and promotion of disabled persons should, as far as possible, be identical with that of other employees.

EMPLOYEE CONSULTATION

The group places considerable value on the involvement of its employees and has continued to keep them informed on matters affecting them as employees and on the various factors affecting the performance of the group. Employee representatives are consulted regularly on a wide range of matters affecting their current and future interests.

STREAMLINED ENERGY AND CARBON REPORTING

UK Greenhouse gas emissions, energy consumption and energy efficiency data for the year ended 30 September 2025:

UK annual quantity of emissions in tonnes of carbon dioxide equivalent resulting from activities for which the parent company is responsible involving:

I. Combustion of gas; 317.40 Tonnes

II. Consumption of fuel for the purposes of transport; 1,370.90 Tonnes

III. Consumption of gasoil for space heating and forklifts; 98.60 Tonnes

UK annual quantity of emissions in tonnes of carbon dioxide equivalent resulting from the purchase of electricity for its own use, including for the purposes of transport; 151.20 Tonnes

Aggregated figure in kWh of:

I. Combustion of gas; 1,364,863.70 KWH

II. Consumption of fuel for the purposes of transport; 5,284,697.00 KWH

III. Consumption of gasoil for space heating and forklifts; 361,410.30 KWH

UK annual quantity of energy consumed resulting from the purchase of electricity by the parent company for its own use, including for the purposes of transport; 864,523.20 KWH

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Quantification and reporting methodology:

Consumption data has been collected from electricity bills, invoices paid or fuel delivery information for the financial period. KWH and Tonnes of CO2 emissions have been calculated using 2025 conversion factors available at Greenhouse gas reporting: conversion factors 2025 - GOV.UK.

Emissions Ratio:

Greenhouse gas CO2 emissions Tonnes/Turnover (£'000) = 0.0494

Measures taken to improve energy efficiency:

Three solar panel installations were operational on factory buildings during the financial period. Replacement HGVs meet the latest emissions standards. LED lighting is installed for new areas and when replacement is due on existing ones, if feasible. Two biomass boiler installations to heat premises were operational during the financial period. Gasoil usage has been completely stopped for kiln drying.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

ON BEHALF OF THE BOARD:

P A I Jackson - Director

23 June 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

H S JACKSON & SON (FENCING) LIMITED

Opinion

We have audited the financial statements of H S Jackson & Son (Fencing) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 30 September 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

H S JACKSON & SON (FENCING) LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page seven, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- |  | the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; |

- |  | we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the fencing manufacturing sector; |

- |  | we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, FRS 102, taxation legislation, employment and health and safety legislation; |

- |  | we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, inspecting correspondence; and |

- |  | identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. |

We assessed the susceptibility of the financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- |  | making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; |

- |  | considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and |

- |  | understanding the design of the company's remuneration policies. |

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

H S JACKSON & SON (FENCING) LIMITED

To address the risk of fraud through management bias and override of controls, we:

- |  | performed analytical procedures to identify any unusual or unexpected relationships; |

- |  | tested journal entries to identify unusual transactions; |

- |  | assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and |

- |  | investigated the rationale behind significant or unusual transactions. |

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- |  | agreeing financial statement disclosures to underlying supporting documentation; |

- |  | enquiring of management as to actual and potential litigation and claims; and |

- |  | reviewing correspondence with HMRC, relevant regulators, and the company's legal advisors. |

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

John Sheather BSc FCA (Senior Statutory Auditor)

for and on behalf of McCabe Ford Williams

Chartered Accountants and Statutory Auditors

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

24 June 2026

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

CONSOLIDATED

STATEMENT OF COMPREHENSIVE

INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

TURNOVER | 3 | 40,891,751 |  | 36,844,182 |  |

Cost of sales | 26,148,938 |  | 23,794,474 |  |

GROSS PROFIT | 14,742,813 |  | 13,049,708 |  |

Distribution costs | 2,664,157 |  | 2,605,313 |  |

Administrative expenses | 8,897,507 |  | 8,413,942 |  |

|  |  | 11,561,664 |  |  |  |  | 11,019,255 |  |

3,181,149 |  | 2,030,453 |  |

Other operating income | 206,410 |  | 163,969 |  |

OPERATING PROFIT | 5 | 3,387,559 |  | 2,194,422 |  |

Interest receivable and similar income | 227,659 |  | 185,946 |  |

3,615,218 |  | 2,380,368 |  |

Interest payable and similar expenses | 7 | 18,662 |  | 165 |  |

PROFIT BEFORE TAXATION | 3,596,556 |  | 2,380,203 |  |

Tax on profit | 8 | 924,554 |  | 645,260 |  |

PROFIT FOR THE FINANCIAL YEAR | 2,672,002 |  | 1,734,943 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 2,672,002 |  | 1,734,943 |  |

Profit attributable to:

Owners of the parent | 2,672,002 |  | 1,734,943 |  |

Total comprehensive income attributable to:

Owners of the parent | 2,672,002 |  | 1,734,943 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

CONSOLIDATED BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 34,477 |  | 87,882 |  |

Tangible assets | 11 | 9,168,672 |  | 8,566,298 |  |

Investments | 12 | - |  | - |  |

9,203,149 |  | 8,654,180 |  |

CURRENT ASSETS

Stocks | 13 | 7,215,926 |  | 7,707,168 |  |

Debtors | 14 | 5,779,380 |  | 6,963,151 |  |

Cash at bank and in hand | 8,969,877 |  | 6,162,376 |  |

21,965,183 |  | 20,832,695 |  |

CREDITORS

Amounts falling due within one year | 15 | 4,935,059 |  | 6,141,470 |  |

NET CURRENT ASSETS | 17,030,124 |  | 14,691,225 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,233,273 |  | 23,345,405 |  |

PROVISIONS FOR LIABILITIES | 17 | 761,217 |  | 545,351 |  |

NET ASSETS | 25,472,056 |  | 22,800,054 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 106,250 |  | 106,250 |  |

Capital redemption reserve | 19 | 18,750 |  | 18,750 |  |

Fair value reserve | 19 | 544,889 |  | 544,889 |  |

Retained earnings | 19 | 24,802,167 |  | 22,130,165 |  |

SHAREHOLDERS' FUNDS | 25,472,056 |  | 22,800,054 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

P A I Jackson - Director

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

COMPANY BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 34,477 |  | 87,882 |  |

Tangible assets | 11 | 9,044,877 |  | 8,404,216 |  |

Investments | 12 | 1,826,525 |  | 1,826,525 |  |

10,905,879 |  | 10,318,623 |  |

CURRENT ASSETS

Stocks | 13 | 6,852,439 |  | 7,368,628 |  |

Debtors | 14 | 5,669,452 |  | 6,841,053 |  |

Cash at bank and in hand | 8,572,224 |  | 5,629,605 |  |

21,094,115 |  | 19,839,286 |  |

CREDITORS

Amounts falling due within one year | 15 | 5,127,350 |  | 6,092,567 |  |

NET CURRENT ASSETS | 15,966,765 |  | 13,746,719 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,872,644 |  | 24,065,342 |  |

PROVISIONS FOR LIABILITIES | 17 | 739,578 |  | 538,103 |  |

NET ASSETS | 26,133,066 |  | 23,527,239 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 106,250 |  | 106,250 |  |

Capital redemption reserve | 19 | 18,750 |  | 18,750 |  |

Fair value reserve | 19 | 544,889 |  | 544,889 |  |

Retained earnings | 19 | 25,463,177 |  | 22,857,350 |  |

SHAREHOLDERS' FUNDS | 26,133,066 |  | 23,527,239 |  |

Company's profit for the financial year | 2,605,827 |  | 1,757,562 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

P A I Jackson - Director

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |  | Capital |  | Fair |

| share |  | Retained |  | redemption |  | value |  | Total

| capital |  | earnings |  | reserve |  | reserve |  | equity

£ | £ | £ | £ | £ |

Balance at 1 October 2023 | 106,250 |  | 20,395,222 |  | 18,750 |  | 544,889 |  | 21,065,111 |  |

Changes in equity

Total comprehensive income | - |  | 1,734,943 |  | - |  | - |  | 1,734,943 |  |

Balance at 30 September 2024 | 106,250 |  | 22,130,165 |  | 18,750 |  | 544,889 |  | 22,800,054 |  |

Changes in equity

Total comprehensive income | - |  | 2,672,002 |  | - |  | - |  | 2,672,002 |  |

Balance at 30 September 2025 | 106,250 |  | 24,802,167 |  | 18,750 |  | 544,889 |  | 25,472,056 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |  | Capital |  | Fair |

| share |  | Retained |  | redemption |  | value |  | Total

| capital |  | earnings |  | reserve |  | reserve |  | equity

£ | £ | £ | £ | £ |

Balance at 1 October 2023 | 106,250 |  | 21,099,788 |  | 18,750 |  | 544,889 |  | 21,769,677 |  |

Changes in equity

Total comprehensive income | - |  | 1,757,562 |  | - |  | - |  | 1,757,562 |  |

Balance at 30 September 2024 | 106,250 |  | 22,857,350 |  | 18,750 |  | 544,889 |  | 23,527,239 |  |

Changes in equity

Total comprehensive income | - |  | 2,605,827 |  | - |  | - |  | 2,605,827 |  |

Balance at 30 September 2025 | 106,250 |  | 25,463,177 |  | 18,750 |  | 544,889 |  | 26,133,066 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 4,680,972 |  | 371,623 |  |

Interest paid | (18,662 | ) | (165 | ) |

Tax paid | (675,135 | ) | (357,262 | ) |

Net cash from operating activities | 3,987,175 |  | 14,196 |  |

Cash flows from investing activities

Purchase of intangible fixed assets | - |  | (56,897 | ) |

Purchase of tangible fixed assets | (1,447,247 | ) | (1,026,856 | ) |

Sale of tangible fixed assets | 39,914 |  | 122,313 |  |

Interest received | 227,659 |  | 185,946 |  |

Net cash from investing activities | (1,179,674 | ) | (775,494 | ) |

Increase/(decrease) in cash and cash equivalents | 2,807,501 |  | (761,298 | ) |

Cash and cash equivalents at beginning of year | 2 | 6,162,376 |  | 6,923,674 |  |

Cash and cash equivalents at end of year | 2 | 8,969,877 |  | 6,162,376 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before taxation | 3,596,556 |  | 2,380,203 |  |

| Depreciation charges | 854,480 |  | 775,034 |  |

| Loss/(profit) on disposal of fixed assets | 3,884 |  | (87,074 | ) |

| Finance costs | 18,662 |  | 165 |  |

| Finance income | (227,659 | ) | (185,946 | ) |

4,245,923 |  | 2,882,382 |  |

| Decrease/(increase) in stocks | 491,242 |  | (1,763,558 | ) |

| Decrease/(increase) in trade and other debtors | 1,183,771 |  | (1,714,902 | ) |

| (Decrease)/increase in trade and other creditors | (1,239,964 | ) | 967,701 |  |

| Cash generated from operations | 4,680,972 |  | 371,623 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 8,969,877 |  | 6,162,376 |  |

| Year ended 30 September 2024

| 30.9.24 |  | 1.10.23

£ | £ |

| Cash and cash equivalents | 6,162,376 |  | 6,923,674 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 6,162,376 |  | 2,807,501 |  | 8,969,877 |  |

6,162,376 |  | 2,807,501 |  | 8,969,877 |  |

| Total | 6,162,376 |  | 2,807,501 |  | 8,969,877 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| H S Jackson & Son (Fencing) 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Basis of consolidation

| The group financial statements consolidate the financial statements of the company and its subsidiary undertakings from the date of acquisition and up to the date of disposal, where appropriate. Acquisitions are accounted for using the acquisition method of accounting.

| Significant judgements and estimates

| The preparation of the financial statements requires the directors to make estimates and assumptions that affect the amounts reported in the financial statements. The directors believe that the critical accounting policies where judgement or estimates are necessarily applied are summarised below:

| Depreciation and residual values |  |

|  | Tangible fixed assets are depreciated over their useful life after deducting residual values. The useful life and residual value are assessed by management based on their industry knowledge and experience. |  |

| Investment property valuation |  |

|  | Investment property is included at expected open market value as assessed by the directors on an annual basis. |  |

| Stock valuation |  |

|  | In calculating the stock price for manufactured goods the directors believe that it is appropriate to include a proportion of overhead costs, as costs incurred in manufacturing, with the proportion attributable assessed by management. |  |

| Fair values |  |

|  | The directors have considered the fair value of the assets acquired with the purchase of the subsidiaries and have concluded that they approximated to the book values at acquisition. |  |

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents net invoiced sales of goods and services provided, net of trade discounts, value added tax and other sales taxes or duty. Turnover is recognised when the significant risks and rewards in connection with the goods have been transferred to the buyer. In respect of long-term contracts and contracts for on-going services, turnover is recognised by reference to the stage of completion and when a right to consideration exists.

| Goodwill

| Goodwill, being the amount paid in excess of the fair value of the net assets acquired on the acquisition of a group of companies in 2016, is being amortised evenly over its estimated useful life of five years.

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website costs are being amortised evenly over their estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2 - 10% on cost

| Improvements to leasehold property | - | 10% on cost

| Plant and machinery | - | 25% on reducing balance, 20% on cost and 10% on cost

| Office equipment | - | 25% on reducing balance and 20% to 33.3% on cost

| Motor vehicles | - | 25% on reducing balance and 20% on cost

| Land is not depreciated.

| No depreciation is provided in respect of the group's investment property. The investment property is revalued annually by the directors.

| Stocks

| Stocks are stated at the lower of cost and net realisable value. Cost is calculated using the average cost method and consists of material and direct labour costs, together with an appropriate proportion of production overheads and after making due allowance for any obsolete or slow moving stock items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Statement of Comprehensive Income, 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.

| 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.

| Pension costs and other post-retirement benefits

| The group operates a group money purchase scheme (defined contributions scheme). A self administered pension scheme is operated for certain directors. The assets of all schemes are held separately from those of the group in independently administered funds. The amounts charged to the profit and loss account in the year are the contributions payable for the year.

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets held under hire purchase contracts or finance leases are capitalised in the balance sheet and are depreciated over their useful lives. 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 income as incurred.

| Grants

| Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account as income over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

| Government grant income in respect of solar panels and a RHI boiler is recognised in the period in which the services are provided.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors that are receivable or payable on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

3. | TURNOVER

| Turnover analysed by geographical market is as follows:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| United Kingdom sales |  | 40,326,353 |  | 36,088,038 |  |

| Exported sales |  | 565,398 |  | 756,144 |  |

| Turnover analysed by category is as follows: |  |

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Sale of goods |  | 32,406,983 |  | 33,217,171 |  |

| Services |  | 8,484,768 |  | 3,627,011 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | EMPLOYEES AND DIRECTORS

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Wages and salaries |  |  | 11,788,868 |  | 11,410,592 |  |

| Social security costs |  |  | 1,361,099 |  | 1,182,551 |  |

| Other pension costs |  |  | 470,109 |  | 491,953 |  |

|  | 13,620,076 |  | 13,085,096 |  |

| The average number of employees during the year was as follows: |  |

|  | 2025 |  | 2024 |  |

| Management and administration |  |  | 56 |  | 54 |  |

| Production and sales |  |  | 233 |  | 237 |  |

|  | 289 |  | 291 |  |

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Directors' remuneration |  |  | 1,127,650 |  | 897,088 |  |

| Directors' pension contributions to money purchase schemes |  |  | 87,437 |  | 80,681 |  |

| The number of directors to whom retirement benefits were accruing was as follows: |  |  |

|  | 2025 |  | 2024 |  |

| Money purchase schemes |  |  | 4 |  | 3 |  |

| Information regarding the highest paid director is as follows: |  |

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Emoluments etc |  |  | 463,614 |  | 346,744 |  |

| Pension contributions to money purchase schemes |  |  | 21,600 |  | 36,000 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 30.9.25 |  | 30.9.24

£ | £ |

| Depreciation - owned assets | 801,075 |  | 735,712 |  |

| Loss/(profit) on disposal of fixed assets | 3,884 |  | (87,074 | ) |

| Website costs amortisation | 53,405 |  | 39,322 |  |

| Foreign exchange differences | (27,969 | ) | (12,256 | ) |

| Operating lease rentals | 89,000 |  | 94,252 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | AUDITORS' REMUNERATION

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Fees payable to the company's auditors and their associates for the audit of the parent company and the group's consolidated financial statements |  |  | 27,250 |  | 27,250 |  |

| Fees payable to the company's auditors and their associates for other services: |  |  |

| Preparation of the parent company and group consolidated financial statements, and tax compliance services |  |  | 8,070 |  | 15,035 |  |

| Audit of the company's subsidiaries |  |  | 5,000 |  | 5,000 |  |

| Preparation of the subsidiaries financial statements from trial balance, and tax compliance services |  |  | 4,796 |  | 4,230 |  |

| Total amount payable to the company's auditor and its associates |  |  | 45,116 |  | 51,515 |  |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other interest | 18,662 |  | 165 |  |

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Current tax:

| UK corporation tax | 708,688 |  | 538,430 |  |

| Deferred tax | 215,866 |  | 106,830 |  |

| Tax on profit | 924,554 |  | 645,260 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before tax | 3,596,556 |  | 2,380,203 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 899,139 |  | 595,051 |  |

| Effects of:

| Expenses not deductible for tax purposes | 432 |  | 396 |  |

| Capital allowances in excess of depreciation | (162,008 | ) | (61,151 | ) |

| Utilisation of tax losses | (28,079 | ) | - |  |

| Pension accrual movement | (347 | ) | 175 |  |

| Marginal relief adjustment | (449 | ) | - |  |

| Deferred tax | 215,866 |  | 106,830 |  |

| Tax losses carried forward | - |  | 3,959 |  |

| Total tax charge | 924,554 |  | 645,260 |  |

9. | INDIVIDUAL STATEMENT OF COMPREHENSIVE INCOME

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

10. | INTANGIBLE FIXED ASSETS

| Group

| Website |

| Goodwill |  | costs |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,409,062 |  | 161,833 |  | 1,570,895 |  |

| AMORTISATION

| At 1 October 2024 | 1,409,062 |  | 73,951 |  | 1,483,013 |  |

| Amortisation for year | - |  | 53,405 |  | 53,405 |  |

| At 30 September 2025 | 1,409,062 |  | 127,356 |  | 1,536,418 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 34,477 |  | 34,477 |  |

| At 30 September 2024 | - |  | 87,882 |  | 87,882 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | INTANGIBLE FIXED ASSETS - continued

| Company

| Website

| costs

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 161,833 |  |

| AMORTISATION

| At 1 October 2024 | 73,951 |  |

| Amortisation for year | 53,405 |  |

| At 30 September 2025 | 127,356 |  |

| NET BOOK VALUE

| At 30 September 2025 | 34,477 |  |

| At 30 September 2024 | 87,882 |  |

11. | TANGIBLE FIXED ASSETS

| Group

| Improvements

| to

| Freehold |  | Investment |  | leasehold

| property |  | property |  | property

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 7,664,820 |  | 500,000 |  | 27,848 |  |

| Additions | 9,299 |  | - |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 30 September 2025 | 7,674,119 |  | 500,000 |  | 27,848 |  |

| DEPRECIATION

| At 1 October 2024 | 2,119,158 |  | - |  | 27,848 |  |

| Charge for year | 145,582 |  | - |  | - |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 September 2025 | 2,264,740 |  | - |  | 27,848 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,409,379 |  | 500,000 |  | - |  |

| At 30 September 2024 | 5,545,662 |  | 500,000 |  | - |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

| Plant and |  | Office |  | Motor |

| machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 5,287,294 |  | 1,295,013 |  | 2,874,764 |  | 17,649,739 |  |

| Additions | 935,679 |  | 28,441 |  | 473,828 |  | 1,447,247 |  |

| Disposals | (106,318 | ) | (25,594 | ) | (88,099 | ) | (220,011 | ) |

| At 30 September 2025 | 6,116,655 |  | 1,297,860 |  | 3,260,493 |  | 18,876,975 |  |

| DEPRECIATION

| At 1 October 2024 | 3,800,861 |  | 1,271,981 |  | 1,863,593 |  | 9,083,441 |  |

| Charge for year | 282,808 |  | 17,377 |  | 355,308 |  | 801,075 |  |

| Eliminated on disposal | (68,388 | ) | (24,568 | ) | (83,257 | ) | (176,213 | ) |

| At 30 September 2025 | 4,015,281 |  | 1,264,790 |  | 2,135,644 |  | 9,708,303 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,101,374 |  | 33,070 |  | 1,124,849 |  | 9,168,672 |  |

| At 30 September 2024 | 1,486,433 |  | 23,032 |  | 1,011,171 |  | 8,566,298 |  |

| At 30 September 2025 the directors valued the investment property on an open market value basis at £500,000.

| Cost or valuation at 30 September 2025 is represented by:

| Improvements

| to

| Freehold |  | Investment |  | leasehold

| property |  | property |  | property

£ | £ | £ |

| Valuation in 2022 | - |  | (10,000 | ) | - |  |

| Valuation in 2017 | - |  | 122,262 |  | - |  |

| Valuation in 1992 | 432,627 |  | - |  | - |  |

| Cost | 7,241,492 |  | 387,738 |  | 27,848 |  |

7,674,119 |  | 500,000 |  | 27,848 |  |

| Plant and |  | Office |  | Motor |

| machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2022 | - |  | - |  | - |  | (10,000 | ) |

| Valuation in 2017 | - |  | - |  | - |  | 122,262 |  |

| Valuation in 1992 | - |  | - |  | - |  | 432,627 |  |

| Cost | 6,116,655 |  | 1,297,860 |  | 3,260,493 |  | 18,332,086 |  |

6,116,655 |  | 1,297,860 |  | 3,260,493 |  | 18,876,975 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

| If the properties had not been revalued they would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 7,629,230 |  | 7,619,931 |  |

| Aggregate depreciation | 1,769,522 |  | 1,623,940 |  |

| Freehold land and buildings were valued on an open market basis on 9 November 1992 by Messrs Caxtons .

| Company

| Freehold |  | Investment |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 7,664,820 |  | 500,000 |  | 5,163,920 |  |

| Additions | 9,299 |  | - |  | 932,862 |  |

| Disposals | - |  | - |  | (81,944 | ) |

| At 30 September 2025 | 7,674,119 |  | 500,000 |  | 6,014,838 |  |

| DEPRECIATION

| At 1 October 2024 | 2,119,158 |  | - |  | 3,692,020 |  |

| Charge for year | 145,582 |  | - |  | 278,977 |  |

| Eliminated on disposal | - |  | - |  | (45,056 | ) |

| At 30 September 2025 | 2,264,740 |  | - |  | 3,925,941 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,409,379 |  | 500,000 |  | 2,088,897 |  |

| At 30 September 2024 | 5,545,662 |  | 500,000 |  | 1,471,900 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | TANGIBLE FIXED ASSETS - continued

| Company

| Office |  | Motor |

| equipment |  | vehicles |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 1,222,994 |  | 2,602,006 |  | 17,153,740 |  |

| Additions | 26,511 |  | 473,828 |  | 1,442,500 |  |

| Disposals | - |  | (79,599 | ) | (161,543 | ) |

| At 30 September 2025 | 1,249,505 |  | 2,996,235 |  | 18,434,697 |  |

| DEPRECIATION

| At 1 October 2024 | 1,215,977 |  | 1,722,369 |  | 8,749,524 |  |

| Charge for year | 13,472 |  | 322,539 |  | 760,570 |  |

| Eliminated on disposal | - |  | (75,218 | ) | (120,274 | ) |

| At 30 September 2025 | 1,229,449 |  | 1,969,690 |  | 9,389,820 |  |

| NET BOOK VALUE

| At 30 September 2025 | 20,056 |  | 1,026,545 |  | 9,044,877 |  |

| At 30 September 2024 | 7,017 |  | 879,637 |  | 8,404,216 |  |

| At 30 September 2025 the directors valued the investment property on an open market value basis at £500,000.

| Cost or valuation at 30 September 2025 is represented by:

| Freehold |  | Investment |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| Valuation in 2022 | - |  | (10,000 | ) | - |  |

| Valuation in 2017 | - |  | 122,262 |  | - |  |

| Valuation in 1992 | 432,627 |  | - |  | - |  |

| Cost | 7,241,492 |  | 387,738 |  | 6,014,838 |  |

7,674,119 |  | 500,000 |  | 6,014,838 |  |

| Office |  | Motor |

| equipment |  | vehicles |  | Totals

£ | £ | £ |

| Valuation in 2022 | - |  | - |  | (10,000 | ) |

| Valuation in 2017 | - |  | - |  | 122,262 |  |

| Valuation in 1992 | - |  | - |  | 432,627 |  |

| Cost | 1,249,505 |  | 2,996,235 |  | 17,889,808 |  |

1,249,505 |  | 2,996,235 |  | 18,434,697 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | TANGIBLE FIXED ASSETS - continued

| Company

| If the properties had not been revalued they would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 7,629,230 |  | 7,619,931 |  |

| Aggregate depreciation | 1,769,522 |  | 1,623,940 |  |

| Freehold land and buildings were valued on an open market basis on 9 November 1992 by Messrs Caxtons .

12. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,826,525 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,826,525 |  |

| At 30 September 2024 | 1,826,525 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Gateslade Ltd

| Registered office: c/o H S Jackson & Son (Fencing) Limited, Stowting Common, Ashford, Kent TN25 6BD

| Nature of business: Non-trading

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 138,050 |  | 138,050 |  |

| Autogate Systems Holdings Ltd

| Registered office: c/o H S Jackson & Son (Fencing) Limited, Stowting Common, Ashford, Kent TN25 6BD

| Nature of business: Non trading

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. | FIXED ASSET INVESTMENTS - continued

| Autogate Systems Limited

| Registered office: c/o H S Jackson & Son (Fencing) Limited, Stowting Common, Ashford, Kent TN25 6BD

| Nature of business: Automated gate installation

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 1,160,540 |  | 1,099,292 |  |

| Profit/(loss) for the year | 102,303 |  | (22,620 | ) |

13. | STOCKS

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Stocks | 7,215,926 |  | 7,707,168 |  | 6,852,439 |  | 7,368,628 |  |

| During both the current and preceding year the group purchased certain products subject to reservation of title. These have been accounted for in the same way as other purchases.

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Trade debtors | 5,361,848 |  | 6,403,947 |  | 5,173,414 |  | 6,201,742 |  |

| Amounts owed by group undertakings | - |  | - |  | 81,523 |  | 81,523 |  |

| Other debtors | 49,703 |  | 200,905 |  | 46,686 |  | 199,489 |  |

| Prepayments | 367,829 |  | 358,299 |  | 367,829 |  | 358,299 |  |

5,779,380 |  | 6,963,151 |  | 5,669,452 |  | 6,841,053 |  |

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Trade creditors | 1,958,908 |  | 3,476,662 |  | 1,943,700 |  | 3,406,178 |  |

| Tax | 214,721 |  | 181,168 |  | 213,293 |  | 181,168 |  |

| Social security and other taxes | 1,161,217 |  | 809,736 |  | 1,112,985 |  | 748,046 |  |

| Other creditors | 998,396 |  | 829,302 |  | 1,283,962 |  | 912,573 |  |

| Cash held on forward sales | 601,817 |  | 844,602 |  | 573,410 |  | 844,602 |  |

4,935,059 |  | 6,141,470 |  | 5,127,350 |  | 6,092,567 |  |

16. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Group

| Non-cancellable |

| operating leases |

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 89,000 |  | 89,000 |  |

| Between one and five years | 321,000 |  | 356,000 |  |

| In more than five years | 94,500 |  | 148,500 |  |

504,500 |  | 593,500 |  |

| Company

| Non-cancellable |

| operating leases |

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 54,000 |  | 54,000 |  |

| Between one and five years | 216,000 |  | 216,000 |  |

| In more than five years | 94,500 |  | 148,500 |  |

364,500 |  | 418,500 |  |

17. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Deferred tax | 761,217 |  | 545,351 |  | 739,578 |  | 538,103 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 545,351 |  |

| Movement in year | 215,866 |  |

| Balance at 30 September 2025 | 761,217 |  |

| Company

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 538,103 |  |

| Movement in the year | 201,475 |  |

| Balance at 30 September 2025 | 739,578 |  |

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 106,250 | Ordinary | £1 | 106,250 |  | 106,250 |  |

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

19. | RESERVES

| Group

| Capital |  | Fair |

| Retained |  | redemption |  | value |

| earnings |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 October 2024 | 22,130,165 |  | 18,750 |  | 544,889 |  | 22,693,804 |  |

| Profit for the year | 2,672,002 |  | 2,672,002 |  |

| At 30 September 2025 | 24,802,167 |  | 18,750 |  | 544,889 |  | 25,365,806 |  |

| Company

| Capital |  | Fair |

| Retained |  | redemption |  | value |

| earnings |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 October 2024 | 22,857,350 |  | 18,750 |  | 544,889 |  | 23,420,989 |  |

| Profit for the year | 2,605,827 |  | 2,605,827 |  |

| At 30 September 2025 | 25,463,177 |  | 18,750 |  | 544,889 |  | 26,026,816 |  |

20. | PENSION COMMITMENTS

| The group operates a group money purchase scheme (defined contribution pension scheme). The cost for the period was £432,788 (2024-£419,953) with £41,155 (2024-£42,543) outstanding at the year end. The remaining pension costs in the year are payments to the self administered pension scheme (see note 22).

21. | CAPITAL COMMITMENTS

| 30.9.25 |  | 30.9.24

£ | £ |

| Contracted but not provided for in the

| financial statements | 213,944 |  | - |  |

22. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| The group leases land and buildings owned by The Jackson Pension Fund, a self administered pension scheme for the benefit of certain directors, the commercial rent charge is £54,000 (2024-£54,000).

H S JACKSON & SON (FENCING) LIMITED (REGISTERED NUMBER: 00910291) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

23. | POST BALANCE SHEET EVENTS

| Subsequent to the year end, Peter Jackson, the sole shareholder of the parent company, entered into an agreement to dispose of his shareholding. The agreement was signed and communicated to staff after the balance sheet date but prior to the approval of these financial statements.

| As this transaction relates to the ownership of shares in the parent company and does not affect the financial position at the balance sheet date, no adjustment has been made to the financial statements.

| This transaction will result in a change in the ownership of the group. Following completion of the sale the parent company will be BRCK Group PLC.

24. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is P A I Jackson by virtue of his control of the share capital of the parent company.

25. | GOVERNMENT GRANTS

| During the year the group has received revenue based grant income of £153,541 (2024-£110,877) in respect of the use of a RHI boiler and £18,150 (2024-£28,236) in respect of the use of solar panels, which have been credited to the profit and loss account.