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REGISTERED NUMBER: 15809090 (England and Wales)

| Group Strategic Report, Report of the Director and |

| Consolidated Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| McCann Holdings Limited |

| McCann Holdings Limited (Registered number: 15809090) |

Contents of the Consolidated Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Director | 6 |

| Report of the Independent Auditors | 7 |

| Consolidated Income Statement | 10 |

| Consolidated Other Comprehensive Income | 11 |

| Consolidated Balance Sheet | 12 |

| Company Balance Sheet | 13 |

| Consolidated Statement of Changes in Equity | 14 |

| Company Statement of Changes in Equity | 15 |

| Consolidated Cash Flow Statement | 16 |

| Notes to the Consolidated Cash Flow Statement | 17 |

| Notes to the Consolidated Financial Statements | 18 |

| McCann Holdings Limited |

Company Information

for the year ended 31 December 2025

| DIRECTOR: | J J McCann

| REGISTERED OFFICE: | Mccann House 110 Nottingham Road

| Beeston

| Nottinghamshire

| NG9 6DQ

| REGISTERED NUMBER: | 15809090 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Doug Perry FCA

| AUDITORS: | Clayton & Brewill

| Statutory Auditors and

| Chartered Accountants

| Cawley House

| 149-155 Canal Street

| Nottingham

| Nottinghamshire

| NG1 7HR

| McCann Holdings Limited (Registered number: 15809090) |

Group Strategic Report

for the year ended 31 December 2025

The director presents his strategic report of the company and the group for the year ended 31 December 2025.

REVIEW OF BUSINESS

This review is intended to be consistent with the size and nature of our business. We aim to present a balanced and comprehensive review of the development and performance of the company during the year to 31st December 2025, its position at year end and an update of events after the balance sheet date, to enable a better understanding by the readers of the accounts, of the company's financial position.

The company has consolidated its core business, returning profits of £1,333,287, before tax, on turnover of £77,490,046. This was achieved by concentrating on our highways maintenance and infrastructure skills along with continued housebuilding and ensuring that projects obtained and delivered certainty and a healthy margin. Due to increased return, cash flow and profitability have been restored with healthy cash balances being reported at year end. The company will continue to maintain its focus on working capital and cash management in the future and continue to leverage our specialist expertise whilst seeking new opportunities, within our sector, for increased margin generation.

Since the Year end, we have continued to maintain strong growth within our chosen sectors with the recent award of several notable projects: -

- Renewal of a Street Lighting Term Service Contract

- National LED Roll out

- National Emergency Area Rollout (NEAR)

- Drainage outfall works in Hoplands

We believe that this success demonstrates the resilience of the business and the ongoing demand for our services. However, we remain mindful of the challenges that lie ahead in the coming year and the impact of the current economic and geo-political climate.

PRINCIPAL RISKS AND UNCERTAINTIES

Government spending decisions

We recognise that the majority of our income is from National and Local government sources and can be affected by changes in government policy.

Economic uncertainty

There is ongoing uncertainty due to the risk of recession, further inflationary and interest rate increases along with possible changes in Government policy.

Geopolitical disruptions

The current uncertain state of world politics, including Ukraine and the Middle East can all have an impact on local economic conditions.

Tariffs (USA)

We do not trade with the USA directly and most of our imported goods are manufactured within Europe. We therefore do not consider this to be a significant risk to the business at this time.

Financial risk

The group has a broad range of customers including both private companies and public sector bodies. The risk that the company will suffer from significant levels of bad debts is managed by the diversified portfolio and well established credit control procedures across the company. The company is funded through a combination of hire purchase funding and a credit facility with the company's bankers who have remained supportive throughout this period and beyond.

The Directors continue to monitor these impacts and react as necessary.

The above risks are typical of the current UK economy and we are confident that they do not represent an undue risk to the success of the business. Our current portfolio of Government backed long term contracts, will continue to provide a significant buffer to these uncertainties. This is recognised in the Group improving its cash position since the year end and continues to work with positive cash balances, as it expects to continue to do so through 2026.

| McCann Holdings Limited (Registered number: 15809090) |

Group Strategic Report

for the year ended 31 December 2025

SECTION 172(1) STATEMENT

The Directors of McCann Holdings Ltd acknowledge their duty under section 172(1) of the Companies Act 2006 to act in a way that they consider, in good faith, would most likely promote the success of the group for the benefit of its members as a whole. In making decisions during the financial year, the Directors have had regard to the following key factors:

Stakeholder Engagement and Key Considerations

During this period, our response to the Ransomware attack typified how we have continued to maintain our consideration for the likely consequences of our decisions for the long term, the need to act fairly between members of the group, and the company's wider relationships. Examples of these decisions are given below:

- Employees

The well-being and development of our employees remain a priority. We have continued to invest in training, well-being initiatives and professional development opportunities. We continue to review our Policies and have invested in a digital system wellbeing system to provide company information, wellbeing support and financial benefits to all employees.

- Customers

Our commitment to delivering high-quality services remains paramount. The Directors have actively engaged with key customers to maintain strong relationships, build trust and maintain confidence.

- Suppliers

We value our supplier partnerships and strive for mutually beneficial relationships. We are currently establishing a new suite of contracts that are more aligned to modern relationships and as well as widening our supplier base through a new accreditation system.

- Shareholders

The Directors have kept shareholders informed of business developments, operations and investments. We continue to mitigate risks and strengthen the company's resilience to future threats.

- Community and Environment

We remain committed to acting responsibly towards the environment and the communities in which we operate. During the year, we continued our initiatives aimed at sustainability and corporate social responsibility, ensuring our business operations align with our long-term environmental goals.

- Regulatory and Governance Considerations

Compliance with legal and regulatory obligations is integral to our decision-making process. We maintain a suite of externally audited processes to independently verify compliance.

- Decision-Making and Long-Term Impact

The Directors have made strategic decisions that support the long-term sustainability and growth of the business. These include a new growth strategy, investing in employee well-being, and reinforcing business resilience to protect stakeholders' interests.

The Board remains committed to reviewing and refining its stakeholder engagement strategies to ensure that the company continues to operate successfully and responsibly in the years ahead.

| McCann Holdings Limited (Registered number: 15809090) |

Group Strategic Report

for the year ended 31 December 2025

STRATEGY

McCann Holdings Ltd.'s strategy is focused on sustainable growth, operational resilience, and delivering long-term value to all stakeholders. Our approach in 2025 has been shaped by both opportunities and challenges.

1. Strengthening Business Resilience

The group has taken decisive actions to improve its cybersecurity framework and operational continuity:

- Cybersecurity Enhancements

Investing in advanced security measures, including stronger data encryption, improved system monitoring, and enhanced employee cybersecurity training and achievement of Cyber Essentials Plus accreditation.

- Diversification

We continue to explore new markets clients and frameworks, with a view to diversification and expansion, to minimise risks associated with specific market sectors.

- Regulatory Compliance

Ensuring compliance with regulations and governance best practices to safeguard business integrity.

2. Driving Sustainable Growth

McCann Holdings Ltd Ltd remains focused on growth and expansion in key markets:

- Market Diversification

Identifying new opportunities in adjacent markets to reduce dependence on single revenue streams.

- Customer-Centric Approach

Strengthening client relationships through improved service delivery, transparency, and digital transformation.

- Operational Efficiency

Streamlining processes to enhance productivity and cost-effectiveness, with a focus on leveraging technology for improved efficiency.

3. Investing in People & Culture

Employees are the backbone of our success, and we remain committed to attracting, developing, and retaining top talent:

- Workforce Development

Continued investment in training, career progression, and employee well-being.

- Employee Support

We continue to provide a Company specific benefit package to all employees, including high street discounts, access to support services and the like through a integrated employee support system.

- Enhancing Workplace Culture

Promoting a collaborative, innovative, and inclusive work environment.

- Attracting and Maintaining Employees

We offer an exciting package for all employees and tailor individual offers for each employee to take reconcile the business needs with those of the employee.

4. ESG & Sustainability Commitment

McCann Holdings Ltd remains dedicated to sustainability and responsible business practices:

- Environmental Initiatives

Reducing our carbon footprint through energy efficiency measures and sustainable sourcing.

- Community Engagement

Strengthening corporate social responsibility efforts to support local communities and industry partnerships.

- Governance & Ethics

Upholding the highest standards of corporate governance to build trust and accountability.

| McCann Holdings Limited (Registered number: 15809090) |

Group Strategic Report

for the year ended 31 December 2025

BUSINESS ENVIRONMENT

McCann Holdings Ltd are based in Nottingham and with strategically based regional offices we are best placed to delivery of a first rate, comprehensive service, throughout the country. With a large, highly skilled, directly employed workforce, supported by an extensive specialised plant fleet we can take on and deliver the most demanding of projects to programme and budget.

We provide our clients with integrated infrastructure solutions that meet business needs and exceeds expectations each and every time. We are a key player in creating and maintaining essential elements of the country's infrastructure and by doing so efficiently, offer a first-class service to all our clients.

We have developed a wide range of specialist contracting services to support the successful delivery of major infrastructure projects throughout the UK. As a leading supplier and installer of street lighting, traffic signs, signals, communication systems and associated civil engineering we can also play a key role in the development of project design and buildability whilst working comfortably within a wide range of contractual arrangements.

OUTLOOK FOR 2026 AND BEYOND

Looking ahead, McCann Holdings Ltd is committed to:

- Expanding market presence through innovation and strategic partnerships.

- Strengthening stakeholder engagement and long-term financial stability.

- Despite challenges, the company remains well-positioned for sustainable growth and continued success in the years ahead.

ON BEHALF OF THE BOARD:

J J McCann - Director

30 July 2026

| McCann Holdings Limited (Registered number: 15809090) |

Report of the Director

for the year ended 31 December 2025

The director presents his report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of holding company for group operating in highways sector, construction and residential development.

DIVIDENDS

An interim dividend of £496 per share was paid on 31 December 2025. The director recommends that no final dividend be paid.

The total distribution of dividends for the year ended 31 December 2025 will be £ 496,000 .

DIRECTOR

J J McCann held office during the whole of the period from 1 January 2025 to the date of this report.

POLITICAL DONATIONS AND EXPENDITURE

All donations made during the year were non-political charitable donations.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Clayton & Brewill, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

J J McCann - Director

30 July 2026

Report of the Independent Auditors to the Members of

McCann Holdings Limited

Opinion

We have audited the financial statements of McCann Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

McCann Holdings Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page six, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- Enquiry of management and those charged with governance around actual and potential litigation and claims;

- Reviewing financial statement disclosures and testing to supporting documentation to assess

compliance with applicable laws and regulations;

- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias;

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

McCann Holdings Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Doug Perry FCA (Senior Statutory Auditor)

for and on behalf of Clayton & Brewill

Statutory Auditors and

Chartered Accountants

Cawley House

149-155 Canal Street

Nottingham

Nottinghamshire

NG1 7HR

30 July 2026

| McCann Holdings Limited (Registered number: 15809090) |

Consolidated

Income Statement

for the year ended 31 December 2025

| Year ended | Period |

| 31.12.25 | 28.6.24 to 31.12.24 |

| Notes | £ | £ | £ | £ |

TURNOVER | 3 | 77,490,046 |  | 31,990,902 |  |

Cost of sales | 67,847,701 |  | 28,957,645 |  |

GROSS PROFIT | 9,642,345 |  | 3,033,257 |  |

Administrative expenses | 7,907,956 |  | 2,948,887 |  |

1,734,389 |  | 84,370 |  |

Other operating income | 324,352 |  | 56,736 |  |

OPERATING PROFIT | 5 | 2,058,741 |  | 141,106 |  |

Income from fixed asset investments | 8 |  | - |  |

Interest receivable and similar income | 74,550 |  | 59,422 |  |

|  |  | 74,558 |  |  |  |  | 59,422 |  |

2,133,299 |  | 200,528 |  |

Interest payable and similar expenses | 6 | 800,012 |  | 226,973 |  |

PROFIT/(LOSS) BEFORE TAXATION | 1,333,287 |  | (26,445 | ) |

Tax on profit/(loss) | 7 | 367,000 |  | (136,882 | ) |

PROFIT FOR THE FINANCIAL YEAR | 966,287 |  | 110,437 |  |

Profit attributable to:

Owners of the parent | 966,287 |  | 110,437 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Consolidated

Other Comprehensive Income

for the year ended 31 December 2025

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 966,287 |  | 110,437 |  |

OTHER COMPREHENSIVE INCOME |

Group reserves acquired | - |  | 13,946,812 |  |

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | - |  | 13,946,812 |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 966,287 |  | 14,057,249 |  |

Total comprehensive income attributable to:

Owners of the parent | 966,287 |  | 14,057,249 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Consolidated Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 10 | 10,592,005 |  | 10,495,834 |  |

Investments | 11 | - |  | - |  |

Investment property | 12 | 2,885,000 |  | 2,885,000 |  |

13,477,005 |  | 13,380,834 |  |

CURRENT ASSETS

Stocks | 13 | 19,392,217 |  | 13,673,491 |  |

Debtors | 14 | 8,479,643 |  | 9,410,196 |  |

Investments | 15 | 66,178 |  | 66,178 |  |

Cash at bank | 8,417,465 |  | 9,480,709 |  |

36,355,503 |  | 32,630,574 |  |

CREDITORS

Amounts falling due within one year | 16 | 30,103,428 |  | 25,552,379 |  |

NET CURRENT ASSETS | 6,252,075 |  | 7,078,195 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 19,729,080 |  | 20,459,029 |  |

CREDITORS

Amounts falling due after more than one year | 17 | (5,088,724 | ) | (6,079,828 | ) |

PROVISIONS FOR LIABILITIES | 21 | (582,820 | ) | (791,952 | ) |

NET ASSETS | 14,057,536 |  | 13,587,249 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 1,000 |  | 1,000 |  |

Other reserves | 23 | 13,946,812 |  | 13,946,812 |  |

Retained earnings | 23 | 109,724 |  | (360,563 | ) |

SHAREHOLDERS' FUNDS | 14,057,536 |  | 13,587,249 |  |

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

J J McCann - Director

| McCann Holdings Limited (Registered number: 15809090) |

Company Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 10 | - |  | - |  |

Investments | 11 | 13,947,812 |  | 13,947,812 |  |

Investment property | 12 | 2,885,000 |  | 2,885,000 |  |

16,832,812 |  | 16,832,812 |  |

CURRENT ASSETS

Debtors | 14 | 962 |  | 4,693 |  |

Cash at bank | 194,096 |  | 2,427 |  |

195,058 |  | 7,120 |  |

CREDITORS

Amounts falling due within one year | 16 | 2,980,878 |  | 2,863,378 |  |

NET CURRENT LIABILITIES | (2,785,820 | ) | (2,856,258 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,046,992 |  | 13,976,554 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 1,000 |  | 1,000 |  |

Other reserves | 23 | 13,946,812 |  | 13,946,812 |  |

Retained earnings | 23 | 99,180 |  | 28,742 |  |

SHAREHOLDERS' FUNDS | 14,046,992 |  | 13,976,554 |  |

Company's profit for the financial year | 566,438 |  | 499,742 |  |

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

J J McCann - Director

| McCann Holdings Limited (Registered number: 15809090) |

Consolidated Statement of Changes in Equity

for the year ended 31 December 2025

| Called up |

| share |  | Retained |  | Other |  | Total

| capital |  | earnings |  | reserves |  | equity

£ | £ | £ | £ |

Changes in equity

Issue of share capital | 1,000 |  | - |  | - |  | 1,000 |  |

Dividends | - |  | (471,000 | ) | - |  | (471,000 | ) |

Total comprehensive income | - |  | 110,437 |  | 13,946,812 |  | 14,057,249 |  |

Balance at 31 December 2024 | 1,000 |  | (360,563 | ) | 13,946,812 |  | 13,587,249 |  |

Changes in equity

Dividends | - |  | (496,000 | ) | - |  | (496,000 | ) |

Total comprehensive income | - |  | 966,287 |  | - |  | 966,287 |  |

Balance at 31 December 2025 | 1,000 |  | 109,724 |  | 13,946,812 |  | 14,057,536 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Company Statement of Changes in Equity

for the year ended 31 December 2025

| Called up |

| share |  | Retained |  | Other |  | Total

| capital |  | earnings |  | reserves |  | equity

£ | £ | £ | £ |

Changes in equity

Issue of share capital | 1,000 |  | - |  | - |  | 1,000 |  |

Dividends | - |  | (471,000 | ) | - |  | (471,000 | ) |

Total comprehensive income | - |  | 499,742 |  | 13,946,812 |  | 14,446,554 |  |

Balance at 31 December 2024 | 1,000 |  | 28,742 |  | 13,946,812 |  | 13,976,554 |  |

Changes in equity

Dividends | - |  | (496,000 | ) | - |  | (496,000 | ) |

Total comprehensive income | - |  | 566,438 |  | - |  | 566,438 |  |

Balance at 31 December 2025 | 1,000 |  | 99,180 |  | 13,946,812 |  | 14,046,992 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Consolidated Cash Flow Statement

for the year ended 31 December 2025

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (3,585,562 | ) | 5,721,448 |  |

Interest paid | (682,801 | ) | (182,486 | ) |

Interest element of hire purchase payments paid | (117,211 | ) | (44,487 | ) |

Tax paid | (350,714 | ) | 534,030 |  |

Net cash from operating activities | (4,736,288 | ) | 6,028,505 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (1,169,158 | ) | (5,529,880 | ) |

Cash following share for share merger | - |  | 6,022,164 |  |

Interest received | 74,550 |  | 59,422 |  |

Dividends received | 8 |  | - |  |

Net cash from investing activities | (1,094,600 | ) | 551,706 |  |

Cash flows from financing activities

New loans & HP in period | 9,708,416 |  | 6,840,210 |  |

Capital repayments in period | (4,444,558 | ) | (3,467,938 | ) |

Amount introduced by directors | 496,000 |  | 471,000 |  |

Amount withdrawn by directors | (496,214 | ) | (471,774 | ) |

Equity dividends paid | (496,000 | ) | (471,000 | ) |

Net cash from financing activities | 4,767,644 |  | 2,900,498 |  |

(Decrease)/increase in cash and cash equivalents | (1,063,244 | ) | 9,480,709 |  |

Cash and cash equivalents at beginning of year | 2 | 9,480,709 |  | - |  |

Cash and cash equivalents at end of year | 2 | 8,417,465 |  | 9,480,709 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Cash Flow Statement

for the year ended 31 December 2025

1. | RECONCILIATION OF PROFIT/(LOSS) BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Profit/(loss) before taxation | 1,333,287 |  | (26,445 | ) |

| Depreciation charges | 1,072,987 |  | 462,534 |  |

| Finance costs | 800,012 |  | 226,973 |  |

| Finance income | (74,558 | ) | (59,422 | ) |

3,131,728 |  | 603,640 |  |

| (Increase)/decrease in stocks | (5,718,726 | ) | 1,403,538 |  |

| Decrease in trade and other debtors | 923,745 |  | 7,268,515 |  |

| Decrease in trade and other creditors | (1,922,309 | ) | (3,554,245 | ) |

| Cash generated from operations | (3,585,562 | ) | 5,721,448 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 8,417,465 |  | 9,480,709 |  |

| Period ended 31 December 2024

| 31.12.24 |  | 28.6.24

£ | £ |

| Cash and cash equivalents | 9,480,709 |  | - |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank | 9,480,709 |  | (1,063,244 | ) | 8,417,465 |  |

9,480,709 |  | (1,063,244 | ) | 8,417,465 |  |

| Liquid resources |

| Current asset investments | 66,178 |  | - |  | 66,178 |  |

66,178 |  | - |  | 66,178 |  |

| Debt

| Finance leases | (2,335,629 | ) | 925,034 |  | (1,410,595 | ) |

| Debts falling due within 1 year | (1,834,758 | ) | (6,419,774 | ) | (8,254,532 | ) |

| Debts falling due after 1 year | (4,669,234 | ) | 230,882 |  | (4,438,352 | ) |

(8,839,621 | ) | (5,263,858 | ) | (14,103,479 | ) |

| Total | 707,266 |  | (6,327,102 | ) | (5,619,836 | ) |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| McCann Holdings 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 General 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" 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.

| Plant and machinery | - | 25% reducing balance

| Fixtures and fittings | - | 33% on cost, 20% on cost, 10% on cost, Straight line over 5 years and Straight line over 10 years

| Motor vehicles | - | 25% reducing balance

| Computer equipment | - | 33% on cost and Straight line over 3 years

| Freehold land and properties are held at cost less impairment.

| Improvements to property relate to an ongoing project and as such depreciation has not yet been charged.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 Consolidated 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.

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 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

| 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 group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. | TURNOVER

| The turnover and profit (2024 - loss) before taxation are attributable to the one principal activity of the group.

| An analysis of turnover by class of business is given below:

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Rendering of services | 68,301,540 |  | 27,415,915 |  |

| Sale of goods | 9,188,506 |  | 4,574,987 |  |

77,490,046 |  | 31,990,902 |  |

4. | EMPLOYEES AND DIRECTORS

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Wages and salaries | 15,696,454 |  | 5,251,670 |  |

| Social security costs | 2,108,214 |  | 665,044 |  |

| Other pension costs | 404,956 |  | 132,679 |  |

18,209,624 |  | 6,049,393 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

4. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the year was as follows:

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

| Administration | 88 |  | 88 |  |

| Production | 206 |  | 191 |  |

294 |  | 279 |  |

| The average number of employees by undertakings that were proportionately consolidated during the year was 294 (2024 - 279 ) .

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Director's remuneration | 246,660 |  | 96,203 |  |

| Director's pension contributions to money purchase schemes | 4,404 |  | 1,525 |  |

| Information regarding the highest paid director for the year ended 31 December 2025 is as follows:

| Year ended |

| 31.12.25 |

£ |  |

| Emoluments etc | 246,660 |  |

| Pension contributions to money purchase schemes | 4,404 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Equipment Hire | 3,737,660 |  | 2,459,888 |  |

| Venue Hire | 782,968 |  | 232,900 |  |

| Depreciation - owned assets | 327,049 |  | 194,356 |  |

| Depreciation - assets on hire purchase contracts | 745,938 |  | 268,179 |  |

| Auditors' remuneration | 59,250 |  | 57,750 |  |

| Auditors' remuneration for non audit work | 81,420 |  | 8,028 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank interest | 595 |  | 106 |  |

| Bank loan interest | 678,118 |  | 182,380 |  |

| HMRC interest | 4,088 |  | - |  |

| Hire purchase | 117,211 |  | 44,487 |  |

800,012 |  | 226,973 |  |

7. | TAXATION

| Analysis of the tax charge/(credit)

| The tax charge/(credit) on the profit for the year was as follows:

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Current tax:

| UK corporation tax | 601,203 |  | (159,841 | ) |

| Prior year adjustment | (25,071 | ) | - |  |

| Total current tax | 576,132 |  | (159,841 | ) |

| Deferred tax | (209,132 | ) | 22,959 |  |

| Tax on profit/(loss) | 367,000 |  | (136,882 | ) |

| Tax effects relating to effects of other comprehensive income |

| There were no tax effects for the year ended 31 December 2025.

| 28.6.24 to 31.12.24 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Group reserves acquired | 13,946,812 |  | - |  | 13,946,812 |  |

8. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

| Period

| 28.6.24

| Year ended |  | to

| 31.12.25 |  | 31.12.24

£ | £ |

| Ordinary shares of £1 each

| Interim | 496,000 |  | 471,000 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

10. | TANGIBLE FIXED ASSETS

| Group

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 6,228,323 |  | - |  | 11,872,184 |  |

| Additions | - |  | 1,155,663 |  | 13,495 |  |

| At 31 December 2025 | 6,228,323 |  | 1,155,663 |  | 11,885,679 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | - |  | 7,737,707 |  |

| Charge for year | - |  | - |  | 1,035,425 |  |

| At 31 December 2025 | - |  | - |  | 8,773,132 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,228,323 |  | 1,155,663 |  | 3,112,547 |  |

| At 31 December 2024 | 6,228,323 |  | - |  | 4,134,477 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 155,531 |  | 189,048 |  | 93,690 |  | 18,538,776 |  |

| Additions | - |  | - |  | - |  | 1,169,158 |  |

| At 31 December 2025 | 155,531 |  | 189,048 |  | 93,690 |  | 19,707,934 |  |

| DEPRECIATION

| At 1 January 2025 | 129,287 |  | 86,224 |  | 89,724 |  | 8,042,942 |  |

| Charge for year | 9,659 |  | 25,706 |  | 2,197 |  | 1,072,987 |  |

| At 31 December 2025 | 138,946 |  | 111,930 |  | 91,921 |  | 9,115,929 |  |

| NET BOOK VALUE

| At 31 December 2025 | 16,585 |  | 77,118 |  | 1,769 |  | 10,592,005 |  |

| At 31 December 2024 | 26,244 |  | 102,824 |  | 3,966 |  | 10,495,834 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

10. | TANGIBLE FIXED ASSETS - continued

| Group

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

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 6,369,294 |  | 168,662 |  | 6,537,956 |  |

| Transfer to ownership | (224,000 | ) | - |  | (224,000 | ) |

| At 31 December 2025 | 6,145,294 |  | 168,662 |  | 6,313,956 |  |

| DEPRECIATION

| At 1 January 2025 | 3,480,415 |  | 73,790 |  | 3,554,205 |  |

| Charge for year | 722,220 |  | 23,718 |  | 745,938 |  |

| Transfer to ownership | (174,781 | ) | - |  | (174,781 | ) |

| At 31 December 2025 | 4,027,854 |  | 97,508 |  | 4,125,362 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,117,440 |  | 71,154 |  | 2,188,594 |  |

| At 31 December 2024 | 2,888,879 |  | 94,872 |  | 2,983,751 |  |

11. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 13,947,812 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,947,812 |  |

| At 31 December 2024 | 13,947,812 |  |

12. | INVESTMENT PROPERTY

| Group

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 2,885,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,885,000 |  |

| At 31 December 2024 | 2,885,000 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

12. | INVESTMENT PROPERTY - continued

| Company

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 2,885,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,885,000 |  |

| At 31 December 2024 | 2,885,000 |  |

13. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Work-in-progress | 19,392,217 |  | 13,673,491 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade debtors | 2,104,477 |  | 1,203,538 |  | 962 |  | 4,693 |  |

| Amounts owed by participating interests | 1,246,995 |  | 1,116,404 |  | - |  | - |  |

| Other debtors | 84,588 |  | 54,333 |  | - |  | - |  |

| Amounts recoverable - contract | 4,454,851 |  | 6,442,592 |  | - |  | - |  |

| Prepayments and accrued income | 588,732 |  | 593,329 |  | - |  | - |  |

8,479,643 |  | 9,410,196 |  | 962 |  | 4,693 |  |

15. | CURRENT ASSET INVESTMENTS

| Group |

2025 | 2024 |

£ | £ |

| Listed investments | 66,178 |  | 66,178 |  |

| Market value of listed investments held by the group at 31 December 2025 - £0 (2024 - £0).

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 18) | 8,254,532 |  | 1,834,758 |  | - |  | - |  |

| Hire purchase contracts (see note 19) | 760,223 |  | 925,035 |  | - |  | - |  |

| Trade creditors | 7,887,695 |  | 10,151,805 |  | 244 |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 2,947,242 |  | 2,846,182 |  |

| Amounts owed to participating interests | 3,807,798 |  | 3,814,606 |  | - |  | - |  |

| Tax | 599,607 |  | 374,189 |  | 23,479 |  | 8,728 |  |

| Social security and other taxes | 454,776 |  | 609,927 |  | - |  | - |  |

| VAT | 378,748 |  | 18,111 |  | - |  | - |  |

| Other creditors | 458,271 |  | 363,543 |  | - |  | - |  |

| Directors' current accounts | 631 |  | 845 |  | - |  | - |  |

| Accrued expenses | 7,497,183 |  | 7,447,128 |  | 9,913 |  | 8,468 |  |

| Deferred income | 3,964 |  | 12,432 |  | - |  | - |  |

30,103,428 |  | 25,552,379 |  | 2,980,878 |  | 2,863,378 |  |

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

| Group |

2025 | 2024 |

£ | £ |

| Bank loans (see note 18) | 4,438,352 |  | 4,669,234 |  |

| Hire purchase contracts (see note 19) | 650,372 |  | 1,410,594 |  |

5,088,724 |  | 6,079,828 |  |

18. | LOANS

| An analysis of the maturity of loans is given below:

| Group |

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or | on demand: |

| Bank loans | 8,254,532 |  | 1,834,758 |  |

| Amounts falling due between one and | two years: |

| Bank loans - 1-2 years | 4,438,352 |  | 221,537 |  |

| Amounts falling due between two and | five years: |

| Bank loans - 2-5 years | - |  | 4,447,697 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

19. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 816,925 |  | 1,024,589 |  |

| Between one and five years | 687,572 |  | 1,504,497 |  |

1,504,497 |  | 2,529,086 |  |

| Finance charges repayable:

| Within one year | 56,702 |  | 99,554 |  |

| Between one and five years | 37,200 |  | 93,903 |  |

93,902 |  | 193,457 |  |

| Net obligations repayable:

| Within one year | 760,223 |  | 925,035 |  |

| Between one and five years | 650,372 |  | 1,410,594 |  |

1,410,595 |  | 2,335,629 |  |

20. | SECURED DEBTS

| On 27/09/2024 the company gave security in the form of land and buildings to Barclays Bank PLC. The charge contains a negative pledge.

21. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

£ | £ |

| Deferred tax | 582,820 |  | 791,952 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 791,952 |  |

| Utilised during year | (209,132 | ) |

| Balance at 31 December 2025 | 582,820 |  |

22. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| McCann Holdings Limited (Registered number: 15809090) |

Notes to the Consolidated Financial Statements - continued

for the year ended 31 December 2025

23. | RESERVES

| Group

| Retained |  | Other |

| earnings |  | reserves |  | Totals

£ | £ | £ |

| At 1 January 2025 | (360,563 | ) | 13,946,812 |  | 13,586,249 |  |

| Profit for the year | 966,287 |  | 966,287 |  |

| Dividends | (496,000 | ) | (496,000 | ) |

| At 31 December 2025 | 109,724 |  | 13,946,812 |  | 14,056,536 |  |

| Company

| Retained |  | Other |

| earnings |  | reserves |  | Totals

£ | £ | £ |

| At 1 January 2025 | 28,742 |  | 13,946,812 |  | 13,975,554 |  |

| Profit for the year | 566,438 |  | 566,438 |  |

| Dividends | (496,000 | ) | (496,000 | ) |

| At 31 December 2025 | 99,180 |  | 13,946,812 |  | 14,045,992 |  |