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REGISTERED NUMBER: 02291321 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| WILLIAMS BUILDERS LIMITED |

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WILLIAMS BUILDERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | Mr P Williams

| Mrs SM Williams

| Mr SP Williams

| Mrs AM Anderson

| SECRETARY: | Mrs SM Williams

| REGISTERED OFFICE: | 33 Leicester Road

| Anstey

| Leicester

| LE7 7AT

| REGISTERED NUMBER: | 02291321 (England and Wales)

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 66,053 |  | 87,795 |  |

CURRENT ASSETS

Stocks | 5 | 2,241,615 |  | 3,862,108 |  |

Debtors | 6 | 882,781 |  | 57,062 |  |

Cash at bank | 84,386 |  | 236,697 |  |

3,208,782 |  | 4,155,867 |  |

CREDITORS

Amounts falling due within one year | 7 | 676,865 |  | 971,276 |  |

NET CURRENT ASSETS | 2,531,917 |  | 3,184,591 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,597,970 |  | 3,272,386 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (100,000 | ) | (797,905 | ) |

PROVISIONS FOR LIABILITIES | 10 | (16,513 | ) | (13,629 | ) |

NET ASSETS | 2,481,457 |  | 2,460,852 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 11 | 2,381,457 |  | 2,360,852 |  |

SHAREHOLDERS' FUNDS | 2,481,457 |  | 2,460,852 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

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

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

BALANCE SHEET - continued

31 OCTOBER 2025

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 25 June 2026 and were signed on its behalf by:

Mr P Williams - Director

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Williams 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.

| 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.

| Turnover

| Turnover represents funds received from sales of properties and is recognised on completion. Rental income from properties is recognised for the period to which it relates and is invoiced in advance and adjusted for in deferred income.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

| Plant and machinery - 25% on reducing balance

| Fixtures and fittings - 15% on reducing balance

| Motor vehicles - 25% on reducing balance

| Stocks

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

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

| 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.

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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.

| 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.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured

| initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 267,167 |  | 49,706 |  | 47,458 |  | 364,331 |  |

| DEPRECIATION

| At 1 November 2024 | 201,635 |  | 47,638 |  | 27,263 |  | 276,536 |  |

| Charge for year | 16,383 |  | 310 |  | 5,049 |  | 21,742 |  |

| At 31 October 2025 | 218,018 |  | 47,948 |  | 32,312 |  | 298,278 |  |

| NET BOOK VALUE

| At 31 October 2025 | 49,149 |  | 1,758 |  | 15,146 |  | 66,053 |  |

| At 31 October 2024 | 65,532 |  | 2,068 |  | 20,195 |  | 87,795 |  |

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | STOCKS

2025 | 2024 |

£ | £ |

| Work-in-progress | 2,241,615 |  | 3,862,108 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 882,781 |  | 57,062 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,954 |  | 10,340 |  |

| Hire purchase contracts | - |  | 11,623 |  |

| Trade creditors | 182,451 |  | 199,346 |  |

| Amounts owed to group undertakings | 80,079 |  | 438,402 |  |

| Taxation and social security | 19,610 |  | 13,139 |  |

| Other creditors | 387,771 |  | 298,426 |  |

676,865 |  | 971,276 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 100,000 |  | 797,182 |  |

| Hire purchase contracts | - |  | 723 |  |

100,000 |  | 797,905 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 12,347 |  |

| Bank loan | 100,000 |  | 790,228 |  |

100,000 |  | 802,575 |  |

| Hire purchase liabilities are secured on the assets to which they relate.

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 16,513 |  | 21,949 |  |

| Taxation losses | - |  | (8,320 | ) |

16,513 |  | 13,629 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 13,629 |  |

| Charge for the year | 2,884 |  |

| Balance at 31 October 2025 | 16,513 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 November 2024 | 2,360,852 |  |

| Profit for the year | 20,605 |  |

| At 31 October 2025 | 2,381,457 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| Mr P Williams

| Balance outstanding at start of year | 42,418 |  | (44,769 | ) |

| Amounts advanced | 1,015,990 |  | 211,600 |  |

| Amounts repaid | (182,962 | ) | (124,413 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 875,446 |  | 42,418 |  |

| No interest has been charged on the above balances.

13. | RELATED PARTY DISCLOSURES

| At the end of the period an amount of £3,709 (2024 - £10,130) was owed to the directors to the company.

| No interest was charged on the above balances.

WILLIAMS BUILDERS LIMITED (REGISTERED NUMBER: 02291321)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

14. | ULTIMATE PARENT UNDERTAKING

| The company's immediate parent undertaking is Williams Builders Holdings Limited. The registered office address and the principal place of business of Williams Builders Holdings Limited is 33 Leicester Road, Anstey, Leicester, United Kingdom, LE7 7AT.

| The company is the subsidiary undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts.