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REGISTERED NUMBER: 04235340 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Cottrill Civil Engineering Contractors |

| Limited |

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Cottrill Civil Engineering Contractors |

| Limited |

Company Information

for the Year Ended 31 March 2026

| Director: | J B Cottrill

| Secretary: | Mrs N T Cottrill

| Registered office: | The Courtyard

| 19 High Street

| Pershore

| Worcestershire

| WR10 1AA

| Registered number: | 04235340 (England and Wales)

| Accountants: | Crowthers Chartered Accountants

| 19 High Street

| Pershore

| Worcestershire

| WR10 1AA

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 156,361 |  | 145,237 |  |

CURRENT ASSETS

Debtors | 5 | 81,980 |  | 180,727 |  |

Cash at bank and in hand | 258,107 |  | 156,530 |  |

340,087 |  | 337,257 |  |

CREDITORS

Amounts falling due within one year | 6 | 123,655 |  | 201,380 |  |

NET CURRENT ASSETS | 216,432 |  | 135,877 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 372,793 |  | 281,114 |  |

PROVISIONS FOR LIABILITIES | 39,090 |  | 36,309 |  |

NET ASSETS | 333,703 |  | 244,805 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 333,603 |  | 244,705 |  |

SHAREHOLDERS' FUNDS | 333,703 |  | 244,805 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Balance Sheet - continued

31 March 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 8 July 2026 and were signed by:

J B Cottrill - Director

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Cottrill Civil Engineering Contractors 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.

| 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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 | - | 15% on reducing balance

| Motor vehicles | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual

| arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

| Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally

| enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

| shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

| business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or

| cancelled.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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 6 (2025 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 April 2025 | 289,706 |  | 168,928 |  | 2,589 |  | 461,223 |  |

| Additions | 5,740 |  | 33,000 |  | - |  | 38,740 |  |

| At 31 March 2026 | 295,446 |  | 201,928 |  | 2,589 |  | 499,963 |  |

| Depreciation

| At 1 April 2025 | 215,621 |  | 97,979 |  | 2,386 |  | 315,986 |  |

| Charge for year | 11,973 |  | 15,592 |  | 51 |  | 27,616 |  |

| At 31 March 2026 | 227,594 |  | 113,571 |  | 2,437 |  | 343,602 |  |

| Net book value

| At 31 March 2026 | 67,852 |  | 88,357 |  | 152 |  | 156,361 |  |

| At 31 March 2025 | 74,085 |  | 70,949 |  | 203 |  | 145,237 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 79,358 |  | 168,364 |  |

| Amounts recoverable on contract | 2,350 |  | 1,431 |  |

| Other debtors | 272 |  | 10,932 |  |

81,980 |  | 180,727 |  |

| Cottrill Civil Engineering Contractors |

| Limited (Registered number: 04235340) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 85,611 |  | 135,925 |  |

| Taxation and social security | 30,404 |  | 43,098 |  |

| Other creditors | 7,640 |  | 22,357 |  |

123,655 |  | 201,380 |  |

7. | SECURED DEBTS

| HSBC Bank PLC has a fixed and floating charge over all the undertaking and all property and assets present and future.

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Included within other creditors is £5,000 (2025: £19,717) that is due to the director. This loan is unsecured, interest-free and repayable on demand.