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REGISTERED NUMBER: 02372367 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th April 2026 |

| for |

| Northern Building Design Associates |

| Limited |

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Contents of the Financial Statements

for the year ended 30th April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Northern Building Design Associates |

| Limited |

Company Information

for the year ended 30th April 2026

| DIRECTORS: | Mr C S Tyrrell

| Mr E J Barron

| REGISTERED OFFICE: | Black Bull House

| 353-355 Station Road

| Bamber Bridge

| Preston

| Lancashire

| PR5 6EE

| REGISTERED NUMBER: | 02372367 (England and Wales)

| ACCOUNTANTS: | Robin Oatridge & Co Limited

| Chartered Certified Accountants

| Black Bull House

| 353-355 Station Road

| Bamber Bridge

| Preston

| Lancashire

| PR5 6EE

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Balance Sheet

30th April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 141,431 |  | 190,024 |  |

CURRENT ASSETS

Stocks | 63,631 |  | 228,898 |  |

Debtors | 5 | 198,049 |  | 221,676 |  |

Cash at bank | 984,814 |  | 1,214,078 |  |

1,246,494 |  | 1,664,652 |  |

CREDITORS

Amounts falling due within one year | 6 | 269,714 |  | 283,314 |  |

NET CURRENT ASSETS | 976,780 |  | 1,381,338 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,118,211 |  | 1,571,362 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (13,307 | ) | (15,865 | ) |

PROVISIONS FOR LIABILITIES | (28,595 | ) | (40,312 | ) |

NET ASSETS | 1,076,309 |  | 1,515,185 |  |

CAPITAL AND RESERVES

Called up share capital | 20,000 |  | 20,000 |  |

Retained earnings | 1,056,309 |  | 1,495,185 |  |

SHAREHOLDERS' FUNDS | 1,076,309 |  | 1,515,185 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 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.

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Balance Sheet - continued

30th April 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 Board of Directors and authorised for issue on 3rd August 2026 and were signed on its behalf by:

Mr E J Barron - Director

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Notes to the Financial Statements

for the year ended 30th April 2026

1. | STATUTORY INFORMATION

| Northern Building Design Associates 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 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, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | over the length of the lease

| Plant and machinery etc | - | 33% on reducing balance, 25% on reducing balance and 20% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Notes to the Financial Statements - continued

for the year ended 30th April 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2025 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st May 2025 | 60,000 |  | 333,346 |  | 393,346 |  |

| Additions | - |  | 23,878 |  | 23,878 |  |

| At 30th April 2026 | 60,000 |  | 357,224 |  | 417,224 |  |

| DEPRECIATION

| At 1st May 2025 | 24,000 |  | 179,322 |  | 203,322 |  |

| Charge for year | 12,000 |  | 60,471 |  | 72,471 |  |

| At 30th April 2026 | 36,000 |  | 239,793 |  | 275,793 |  |

| NET BOOK VALUE

| At 30th April 2026 | 24,000 |  | 117,431 |  | 141,431 |  |

| At 30th April 2025 | 36,000 |  | 154,024 |  | 190,024 |  |

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Notes to the Financial Statements - continued

for the year ended 30th April 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1st May 2025

| and 30th April 2026 | 32,570 |  |

| DEPRECIATION

| At 1st May 2025 | 11,705 |  |

| Charge for year | 5,216 |  |

| At 30th April 2026 | 16,921 |  |

| NET BOOK VALUE

| At 30th April 2026 | 15,649 |  |

| At 30th April 2025 | 20,865 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 160,972 |  | 195,354 |  |

| Other debtors | 37,077 |  | 26,322 |  |

198,049 |  | 221,676 |  |

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

2026 | 2025 |

£ | £ |

| Hire purchase contracts (see note 8) | 2,557 |  | 2,557 |  |

| Trade creditors | 29,061 |  | 21,468 |  |

| Taxation and social security | 183,160 |  | 202,765 |  |

| Other creditors | 54,936 |  | 56,524 |  |

269,714 |  | 283,314 |  |

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

2026 | 2025 |

£ | £ |

| Hire purchase contracts (see note 8) | 13,307 |  | 15,865 |  |

| Northern Building Design Associates |

| Limited (Registered number: 02372367) |

Notes to the Financial Statements - continued

for the year ended 30th April 2026

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | 2,557 |  | 2,557 |  |

| Between one and five years | 13,307 |  | 15,865 |  |

15,864 |  | 18,422 |  |

| The company has a lease commitment of £100,000 per year that expires in March 2028.

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 15,864 |  | 18,422 |  |

10. | RELATED PARTY DISCLOSURES

| NBDA Property Limited is a company controlled by the directors.

| The company has provided a fixed and floating charge in respect of a bank loan made to NBDA Property Limited. As at 30 April 2026 the bank loan outstanding was £246,443 (2025 - £351,585).

11. | ULTIMATE CONTROLLING PARTY

| The company is a 100% owned subsidiary of NBDA Holdings Limited, a company which is controlled by Mr C Tyrrell and Mr E Barron.