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REGISTERED NUMBER: 02837662 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Icon Construction Services Limited

Icon Construction Services Limited (Registered number: 02837662)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Icon Construction Services Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | S W Berrow

| J W Berrow

| REGISTERED OFFICE: | 130 Downend Road

| Fishponds

| Bristol

| BS16 5BG

| REGISTERED NUMBER: | 02837662 (England and Wales)

| ACCOUNTANTS: | Stanley Joseph Limited

| Chartered Accountants

| Suite 1

| Liberty House

| South Liberty Lane

| Bristol

| BS3 2ST

| BANKERS: | Barclays Bank Plc

| Bristol Mid Corporate

| 15 Queen Square

| Bristol

| BS1 4NP

Icon Construction Services Limited (Registered number: 02837662)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 102,361 |  | 65,067 |  |

CURRENT ASSETS

Debtors | 5 | 161,269 |  | 91,844 |  |

Cash at bank and in hand | 549,150 |  | 652,104 |  |

710,419 |  | 743,948 |  |

CREDITORS

Amounts falling due within one year | 6 | 345,331 |  | 440,966 |  |

NET CURRENT ASSETS | 365,088 |  | 302,982 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 467,449 |  | 368,049 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (8,749 | ) | (10,645 | ) |

PROVISIONS FOR LIABILITIES | (25,590 | ) | (16,267 | ) |

NET ASSETS | 433,110 |  | 341,137 |  |

Icon Construction Services Limited (Registered number: 02837662)

Balance Sheet - continued

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 200 |  | 200 |  |

Capital redemption reserve | 820 |  | 820 |  |

Retained earnings | 432,090 |  | 340,117 |  |

SHAREHOLDERS' FUNDS | 433,110 |  | 341,137 |  |

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.

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 16 June 2026 and were signed on its behalf by:

S W Berrow - Director

Icon Construction Services Limited (Registered number: 02837662)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Icon Construction Services 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.

| Significant judgements and estimates

| The preparation of financial statements requires the company to make estimates and assumptions that affect the application of policies and reported amounts. Estimates and judgements are continually evaluated and are based on historic experience and other factors including expectations of future events and believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities as outlined below:

| 1) Revenue and margin recognition

| The company's revenue recognition requires forecasts to be made on the outcome of long-term construction services contracts, which require assessment and judgements to be made on recovery of pre-contract costs, changes in the scope of work, contract programmes, defects and changes in costs.

| Turnover

| Turnover represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

| 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 | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

Icon Construction Services Limited (Registered number: 02837662)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts, finance leases and hire purchase contracts.

| A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately.

| Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| 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.

Icon Construction Services Limited (Registered number: 02837662)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Fixed asset investments

| Fixed assets investments that are not listed on a recognised stock exchange are carried at historical

| cost less any provision for impairment in their value. Current asset investments are included at the lower of cost and net realisable value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

Icon Construction Services Limited (Registered number: 02837662)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 78,922 |  | 126,356 |  | 30,600 |  | 235,878 |  |

| Additions | 6,499 |  | 57,356 |  | 1,144 |  | 64,999 |  |

| Disposals | - |  | (22,795 | ) | - |  | (22,795 | ) |

| At 31 December 2025 | 85,421 |  | 160,917 |  | 31,744 |  | 278,082 |  |

| DEPRECIATION

| At 1 January 2025 | 68,807 |  | 75,203 |  | 26,801 |  | 170,811 |  |

| Charge for year | 1,689 |  | 19,297 |  | 1,310 |  | 22,296 |  |

| Eliminated on disposal | - |  | (17,386 | ) | - |  | (17,386 | ) |

| At 31 December 2025 | 70,496 |  | 77,114 |  | 28,111 |  | 175,721 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,925 |  | 83,803 |  | 3,633 |  | 102,361 |  |

| At 31 December 2024 | 10,115 |  | 51,153 |  | 3,799 |  | 65,067 |  |

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

| Motor

| vehicles

£ |

| COST

| At 1 January 2025 | 44,981 |  |

| Additions | 35,408 |  |

| At 31 December 2025 | 80,389 |  |

| DEPRECIATION

| At 1 January 2025 | 21,938 |  |

| Charge for year | 11,475 |  |

| At 31 December 2025 | 33,413 |  |

| NET BOOK VALUE

| At 31 December 2025 | 46,976 |  |

| At 31 December 2024 | 23,043 |  |

Icon Construction Services Limited (Registered number: 02837662)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 105,318 |  | 53,181 |  |

| Other debtors | 55,951 |  | 38,663 |  |

161,269 |  | 91,844 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 16,513 |  | 10,174 |  |

| Trade creditors | 193,326 |  | 78,015 |  |

| Taxation and social security | 53,778 |  | 108,976 |  |

| Other creditors | 81,714 |  | 243,801 |  |

345,331 |  | 440,966 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 8,749 |  | 10,645 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £92,418 (2024 - £160,000) were paid to the directors .

Icon Construction Services Limited (Registered number: 02837662)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | RELATED PARTY DISCLOSURES - continued

| During the year the company entered into the following transactions with the directors.

| S Berrow

|  | 2025 |  | 2024 |  |

| Capital introduced/(withdrawn) |  |  | (79,224 | ) | (48,276 | ) |

| The amount due to the director at the balance sheet date was £31,708 (2024 - £110,932).

| J Berrow

|  | 2025 |  | 2024 |  |

| Capital introduced/(withdrawn) |  |  | (79,224 | ) | (48,276 | ) |

| The amount due to the director at the balance sheet date was £31,708 (2024 - £110,932).

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is S W Berrow.