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REGISTERED NUMBER: 12871291 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Citypave Groundworks Ltd

| Citypave Groundworks Ltd (Registered number: 12871291) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Citypave Groundworks Ltd (Registered number: 12871291) |

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 159,267 |  | 225,003 |  |

Current assets

Debtors | 5 | 790,906 |  | 1,167,264 |  |

Cash at bank | 479,541 |  | 90,453 |  |

1,270,447 |  | 1,257,717 |  |

Creditors: amounts falling due within one year | 6 | 219,684 |  | 347,022 |  |

Net current assets | 1,050,763 |  | 910,695 |  |

Total assets less current liabilities | 1,210,030 |  | 1,135,698 |  |

Creditors: amounts falling due after more than one year | 7 | (21,680 | ) | (32,667 | ) |

Provisions for liabilities | (39,816 | ) | (56,074 | ) |

Net assets | 1,148,534 |  | 1,046,957 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,148,434 |  | 1,046,857 |  |

Shareholders' funds | 1,148,534 |  | 1,046,957 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

| Citypave Groundworks Ltd (Registered number: 12871291) |

Balance Sheet - continued

28 February 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2026 and were signed by:

J R Nash - Director

| Citypave Groundworks Ltd (Registered number: 12871291) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | Statutory information

| Citypave Groundworks Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 12871291

| Registered office: | 85 Church Road

| Hove

| East Sussex

| BN3 2BB

| The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents

| amounts receivable for goods supplied and services rendered, stated net of discounts and of Value

| Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of

| the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can

| be measured reliably, it is probable that the associated economic benefits will flow to the entity, and

| the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Where the outcome of construction contracts can be reliably estimated, contract revenue and contract

| costs are recognised by reference to the stage of completion of the contract activity as at the period

| end.

| Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to

| the extent of contract costs incurred that it is probable will be recoverable, and contract costs are

| recognised as an expense in the period in which they are incurred.

| When it is probable that total contract costs will exceed total contract revenue, the expected loss is

| expensed immediately, with a corresponding provision for an onerous contract being recognised.

| Where the collectability of an amount already recognised as contract revenue is no longer probable,

| the uncollectible amount is expensed rather than recognised as an adjustment to the amount of

| contract revenue.

| Citypave Groundworks Ltd (Registered number: 12871291) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | Accounting policies - continued

| Tangible fixed assets

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

| estimated useful life.

| Plant and machinery - 33% on cost

| Fixtures and fittings - 25% on reducing balance

| Motor vehicles - 25% on reducing balance

| Computer equipment - 33% on cost

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated

| impairment losses. Cost includes costs directly attributable to making the asset capable of operating

| as intended.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity 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

| discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained earningsStatement of Income and Retained Earnings, 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.

| 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.

| Citypave Groundworks Ltd (Registered number: 12871291) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

3. | Employees and directors

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 March 2025 | 34,884 |  | 6,151 |  | 214,291 |  | 9,970 |  | 265,296 |  |

| Additions | 4,823 |  | 1,043 |  | 32,924 |  | 3,999 |  | 42,789 |  |

| Disposals | (14,946 | ) | - |  | (65,250 | ) | (2,247 | ) | (82,443 | ) |

| At 28 February 2026 | 24,761 |  | 7,194 |  | 181,965 |  | 11,722 |  | 225,642 |  |

| Depreciation

| At 1 March 2025 | 12,111 |  | 2,643 |  | 21,236 |  | 4,303 |  | 40,293 |  |

| Charge for year | 8,806 |  | 1,079 |  | 48,748 |  | 3,713 |  | 62,346 |  |

| Eliminated on disposal | (9,649 | ) | - |  | (24,840 | ) | (1,775 | ) | (36,264 | ) |

| At 28 February 2026 | 11,268 |  | 3,722 |  | 45,144 |  | 6,241 |  | 66,375 |  |

| Net book value

| At 28 February 2026 | 13,493 |  | 3,472 |  | 136,821 |  | 5,481 |  | 159,267 |  |

| At 28 February 2025 | 22,773 |  | 3,508 |  | 193,055 |  | 5,667 |  | 225,003 |  |

5. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade debtors | 435,168 |  | 932,467 |  |

| Other debtors | 355,738 |  | 234,797 |  |

790,906 |  | 1,167,264 |  |

6. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 10,987 |  | 10,468 |  |

| Trade creditors | 26,898 |  | 82,836 |  |

| Taxation and social security | 176,756 |  | 248,886 |  |

| Other creditors | 5,043 |  | 4,832 |  |

219,684 |  | 347,022 |  |

| Citypave Groundworks Ltd (Registered number: 12871291) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

7. | Creditors: amounts falling due after more than one year |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 21,680 |  | 32,667 |  |

8. | Secured debts

| Within creditors are secured liabilities totalling £32,667 (2025: £43,135). These liabilities are secured on the specific fixed assets to which they relate.

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary 'A' | 1 | 100 |  | 100 |  |

10. | Off-balance sheet arrangements

| At the year end, the company had operating lease commitments of £1,384 (2025: £nil).

11. | Director's advances, credits and guarantees

| During the year the company made advances of £212,000 (2025: £104,040) and credits of £110,656

| (2025: £188,157) to the director with repayments received of £280,600 (2025: £268,155). The balance

| owed to the company at the year end of £225,712 (2025: £183,656) is disclosed within debtors.

| These advances are interest free and are repayable on demand.