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REGISTERED NUMBER: 01128563 (England and Wales)

| R V DART & SON (BUILDERS) LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

R V DART & SON (BUILDERS) LIMITED (REGISTERED NUMBER: 01128563)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

R V DART & SON (BUILDERS) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | C J Andrews

| M Westhead

| SECRETARY: | Mrs S Buckley

| REGISTERED OFFICE: | Unit 14 Westlink

| Belbins Business Park

| Cupernham Lane

| Romsey

| Hampshire

| SO51 7JF

| REGISTERED NUMBER: | 01128563 (England and Wales)

| BANKERS: | National Westminster Bank plc

| 12 High Street

| Southampton

| Hampshire

| SO14 2BF

R V DART & SON (BUILDERS) LIMITED (REGISTERED NUMBER: 01128563)

BALANCE SHEET

31 OCTOBER 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 100,871 |  | 69,554 |  |

CURRENT ASSETS

Stocks | 1,000 |  | 1,000 |  |

Debtors | 5 | 2,380,097 |  | 2,588,572 |  |

Cash at bank and in hand | 1,190,160 |  | 1,118,328 |  |

3,571,257 |  | 3,707,900 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,414,854 | ) | (1,672,367 | ) |

NET CURRENT ASSETS | 2,156,403 |  | 2,035,533 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,257,274 |  | 2,105,087 |  |

PROVISIONS FOR LIABILITIES | 8 | (38,069 | ) | (24,996 | ) |

NET ASSETS | 2,219,205 |  | 2,080,091 |  |

CAPITAL AND RESERVES

Called up share capital | 1,200 |  | 1,200 |  |

Retained earnings | 2,218,005 |  | 2,078,891 |  |

SHAREHOLDERS' FUNDS | 2,219,205 |  | 2,080,091 |  |

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 Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

M Westhead - Director

R V DART & SON (BUILDERS) LIMITED (REGISTERED NUMBER: 01128563)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| R V Dart & Son (Builders) 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

| The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Amounts recoverable on contracts comprises work completed or measured parts thereof not yet invoiced to customers and is stated after making due allowance for irrecoverable amounts and provision for snagging costs. Profit on contracting activities is taken as work progresses, unless a more conservative approach is necessary. The percentage margin on each individual contract is the lower of the margin earned to date and that forecast to completion, taking account of agreed claims. Full provision is made for all known or expected losses on individual contracts. Amounts recoverable on contracts are included in debtors.

| Where a contract has been invoiced in advance, the relevant amount has been excluded from turnover and included as deferred income in other creditors.

| Tangible fixed assets

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

| Plant and machinery | - | 20% Reducing balance

| Fixtures and fittings | - | 20% Reducing balance

| Motor vehicles | - | 25% Reducing balance

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

| Stock

| Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

R V DART & SON (BUILDERS) LIMITED (REGISTERED NUMBER: 01128563)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement 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.

| Leasing commitments

| Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against profits 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, the annual contributions payable are charged to the Profit and Loss account.

| Financial assets

| The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables 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 financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

R V DART & SON (BUILDERS) LIMITED (REGISTERED NUMBER: 01128563)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 15 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and | Motor |

machinery | fittings | vehicles | Totals |

| £ | £ | £ | £

| COST

| At 1 November 2024 | 3,015 |  | 24,796 |  | 156,550 |  | 184,361 |  |

| Additions | - |  | 1,129 |  | 57,191 |  | 58,320 |  |

| Disposals | - |  | - |  | (45,081 | ) | (45,081 | ) |

| At 31 October 2025 | 3,015 |  | 25,925 |  | 168,660 |  | 197,600 |  |

| DEPRECIATION

| At 1 November 2024 | 2,180 |  | 17,998 |  | 94,629 |  | 114,807 |  |

| Charge for year | 168 |  | 1,430 |  | 22,152 |  | 23,750 |  |

| Eliminated on disposal | - |  | - |  | (41,828 | ) | (41,828 | ) |

| At 31 October 2025 | 2,348 |  | 19,428 |  | 74,953 |  | 96,729 |  |

| NET BOOK VALUE

| At 31 October 2025 | 667 |  | 6,497 |  | 93,707 |  | 100,871 |  |

| At 31 October 2024 | 835 |  | 6,798 |  | 61,921 |  | 69,554 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 374,955 |  | 569,163 |  |

| Amounts owed by group undertakings | 1,814,197 |  | 1,814,197 |  |

| Amounts recoverable on contracts | 154,189 |  | 185,359 |  |

| Other debtors | 36,756 |  | 19,853 |  |

2,380,097 |  | 2,588,572 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 636,431 |  | 772,203 |  |

| Taxation and social security | 397,946 |  | 342,551 |  |

| Other creditors | 380,477 |  | 557,613 |  |

1,414,854 |  | 1,672,367 |  |

R V DART & SON (BUILDERS) LIMITED (REGISTERED NUMBER: 01128563)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 62,417 |  | 73,351 |  |

| Between one and five years | 121,247 |  | 177,170 |  |

| In more than five years | - |  | 5,250 |  |

183,664 |  | 255,771 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 18,902 |  | 12,600 |  |

| Other provisions | 19,167 |  | 12,396 |  |

38,069 |  | 24,996 |  |

Deferred tax |

| £

| Balance at 1 November 2024 | 12,600 |  |

| Accelerated capital allowances | 6,302 |  |

| Balance at 31 October 2025 | 18,902 |  |

| Other provisions are in respect of a dilapidation provision the company is liable for on the lease of an industrial unit. The provision includes the cost of returning to it's original condition at the end of the lease. The amount recognised is a best estimate of the costs involved and linked to industry standards.

| Cost are recognised in the P&L and expected to be utilised over next 5 years.

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Gary Brown FCCA (Senior Statutory Auditor)

| for and on behalf of Hopper Williams & Bell Limited