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REGISTERED NUMBER: 14117395 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

SINGLETON & SMART CONSTRUCTION LTD

SINGLETON & SMART CONSTRUCTION LTD (REGISTERED NUMBER: 14117395) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SINGLETON & SMART CONSTRUCTION LTD |

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | A Mylecraine

| SECRETARY: | Mrs J M Mylecraine

| REGISTERED OFFICE: | 71 Chorley Road

| Blackpool

| FY3 7XQ

| REGISTERED NUMBER: | 14117395 (England and Wales)

| ACCOUNTANTS: | Keenan Chartered Accountants

| The Old Surgery

| 43 Derbe Road

| Lytham St Annes

| Lancashire

| FY8 1NJ

SINGLETON & SMART CONSTRUCTION LTD (REGISTERED NUMBER: 14117395) |

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 105 |  | 140 |  |

Investments | 5 | 1,517,030 |  | 1,517,030 |  |

1,517,135 |  | 1,517,170 |  |

CURRENT ASSETS

Debtors | 6 | 743 |  | 2,638 |  |

Cash at bank | 57,477 |  | 118,525 |  |

58,220 |  | 121,163 |  |

CREDITORS

Amounts falling due within one year | 7 | 235,398 |  | 303,552 |  |

NET CURRENT LIABILITIES | (177,178 | ) | (182,389 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,339,957 |  | 1,334,781 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 891,152 |  | 908,160 |  |

NET ASSETS | 448,805 |  | 426,621 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 448,705 |  | 426,521 |  |

448,805 |  | 426,621 |  |

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.

SINGLETON & SMART CONSTRUCTION LTD (REGISTERED NUMBER: 14117395) |

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

A Mylecraine - Director

SINGLETON & SMART CONSTRUCTION LTD (REGISTERED NUMBER: 14117395) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Singleton & Smart Construction Ltd 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Singleton & Smart Construction Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 etc | - | 25% on reducing balance

| All fixed assets are initially recorded at cost.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

SINGLETON & SMART CONSTRUCTION LTD (REGISTERED NUMBER: 14117395) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Financial instruments

| Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortized cost, net of impairment.

| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.

| Trade and other creditors are initially recognised at the transaction price and are therefore stated at amortized cost using the effective interest method unless the discounting would be immaterial, in which case they are stated at cost.

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 249 |  |

| DEPRECIATION

| At 1 March 2025 | 109 |  |

| Charge for year | 35 |  |

| At 28 February 2026 | 144 |  |

| NET BOOK VALUE

| At 28 February 2026 | 105 |  |

| At 28 February 2025 | 140 |  |

SINGLETON & SMART CONSTRUCTION LTD (REGISTERED NUMBER: 14117395) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 1,517,030 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,517,030 |  |

| At 28 February 2025 | 1,517,030 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Amounts owed by group undertakings | - |  | 1,895 |  |

| Other debtors | 743 |  | 743 |  |

743 |  | 2,638 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade creditors | 15 |  | 798 |  |

| Amounts owed to group undertakings | 13,867 |  | - |  |

| Taxation and social security | 8,081 |  | 166 |  |

| Other creditors | 213,435 |  | 302,588 |  |

235,398 |  | 303,552 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Other creditors | 891,152 |  | 908,160 |  |

9. | CONTINGENT LIABILITIES

| A group VAT registration was in existence during the year. On 28 February 2026, the amount due to HM Revenue and Customs in relation to other group companies totalled £112,542 (2025 - £60,776).

10. | OTHER FINANCIAL COMMITMENTS

| At the year end, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £156,100 (2025 £178,400).