REGISTERED NUMBER: 01028198 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

O & P CONSTRUCTION SERVICES LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

5

Report of the Independent Auditor

7

Statement of Comprehensive Income

11

Balance Sheet

12

Statement of Changes in Equity

14

Cash Flow Statement

15

Notes to the Cash Flow Statement

16

Notes to the Financial Statements

17

DIRECTORS:

R Marshall-Mitchell

K P Foster

A Marshall

S N Oxley

REGISTERED OFFICE:

Common Lane

Wath Upon Dearne

Rotherham

South Yorkshire

S63 7DX

REGISTERED NUMBER:

01028198 (England and Wales)

SENIOR STATUTORY AUDITOR:

Robert Watson BA(Hons) FCA

AUDITOR:

Xeinadin Audit Limited

Level 5a, Maple House

149 Tottenham Court Road

London

W1T 7NF

The directors present their strategic report for the year ended 31 March 2026.

O & P Construction Services Limited has been established for over 50 years and undertakes all aspects of construction work, including new build projects, extensions, alterations, and refurbishment works. Contract values typically range from £250,000 to £10 million. The company operates predominantly within the public sector.

REVIEW OF BUSINESS

The company has continued to trade successfully throughout the year, securing work from both repeat and new customers. Our client base includes several NHS Trusts, educational establishments, local authorities, and private sector organisations.

We are proud to have maintained our position on several key construction frameworks. These frameworks have provided a steady pipeline of work and enabled us to continue delivering high-quality, effective construction projects while maintaining a strong focus on profitability. We are actively monitoring renewal dates for all existing and potential future frameworks to ensure that we retain and expand our framework positions.

During the year, we successfully recruited additional talent across the business to support planned growth, enabling turnover to increase by approximately 50% to £30 million for the financial year end.

Our established systems and management processes have allowed this growth to be achieved in a controlled and sustainable manner. Successful project delivery has enabled the business to continue strengthening its market position, with turnover remaining at a consistently high level. Profitability has also remained strong, demonstrating the effectiveness and resilience of the Company's business model.

The company continues to invest in digital systems, project management technology, and operational efficiencies to support controlled growth and enhance project delivery performance.

We have maintained all professional accreditation through our continued commitment to staff training, development, and compliance. The company remains dedicated to delivering high-quality construction services while maintaining a strong health and safety culture across all projects and operations.

The company also remains committed to delivering measurable social value through local employment opportunities, apprenticeship development, community engagement, and environmentally responsible construction practices.

PRINCIPAL RISKS AND UNCERTAINTIES

The Directors adopt a pragmatic approach to risk management. The Company is managed closely by the Board of Directors, with a prudent approach applied across all financial and operational matters.

All Company policies are subject to continual assessment and review to ensure compliance with changing legislation and industry guidance.

The Directors remain mindful of cyclical trends within the construction industry and the wider political and economic environment. Inflationary pressures continue to be monitored and managed, although the rate of inflation has recently begun to stabilise.

The company also remains aware of global events that may impact the UK economy, including international conflicts and changes in United States political and economic policy.

Monthly cost review meetings are held with the Directors and Senior Management Team to ensure all projects are performing in line with targets and to identify any corrective actions required. These meetings also allow the company to assess project and client performance and focus on securing profitable contracts.

The Directors recognise that workloads from regular clients may fluctuate from time to time. To mitigate this risk, the company continues to actively engage with new clients and sectors to maintain a stable workflow.

Quarterly management accounts are prepared and reviewed by the Board of Directors and the accounts team against financial targets and prior year performance to monitor the overall financial position of the business.

Creditsafe checks are undertaken on customers where appropriate, and payment bonds or other security measures are utilised when necessary. As the company's client base is predominantly public sector, exposure to financial risk remains limited.

The company regularly reviews its internal processes and continues to streamline operations through automation and increased use of IT and technology wherever possible to maximise efficiency.

Strong reserves and healthy cash balances are maintained to mitigate the potential impact of any future economic downturn.

FUTURE PLANS

The company aims to maintain its existing customer base while continuing to expand relationships within both the public and private sectors to broaden future opportunities.

We continue to develop relationships with new clients while expanding our range of service offerings to meet evolving customer requirements. Ongoing assessments of both management and site teams are undertaken to ensure the business maintains sufficient levels of skilled personnel to deliver high standards of workmanship and service.

This approach is intended to support sustainable turnover and profitability while helping to future-proof the business.

The company currently has a healthy order book, including several negotiated projects secured with repeat clients, including several NHS Trusts and Local Authorities. Tender opportunities within our sector remain strong, providing confidence in the Company's continued pipeline of work.

Forecasts and budgets indicate that turnover is expected to remain at approximately £30 million, with profitability anticipated to remain consistent in the short to medium term. The company will continue to prioritise areas including employment and skills development, social value, environmental responsibility, and continued operational improvement.

ON BEHALF OF THE BOARD:

R Marshall-Mitchell - Director

30 July 2026

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of new build construction, alterations, extensions and refurbishment of buildings.

DIVIDENDS

The total distribution of dividends for the year ended 31 March 2026 was £400,000.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

R Marshall-Mitchell

K P Foster

A Marshall

S N Oxley

Other changes in directors holding office are as follows:

M E Oxley - resigned 2 April 2025

J M Featherstone - resigned 2 April 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

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

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company 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 directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditor is unaware, and each director 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 company's auditor is aware of that information.

AUDITOR

The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

R Marshall-Mitchell - Director

30 July 2026

Opinion

We have audited the financial statements of O & P Construction Services Limited (the 'company') for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the 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 company's affairs as at 31 March 2026 and of its 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 Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company 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 directors' 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 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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditor 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 Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

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

Matters on which we are required to report by exception

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

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, or returns adequate for our audit have not been received from branches not visited by us; or

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

-	certain disclosures of directors' remuneration specified by law are not made; or

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

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, the directors are 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 directors determine 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 directors are responsible for assessing the 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 directors either intend to liquidate the company or to cease operations, or have 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 Auditor 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:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We design audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to the Companies Act 2006. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

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. The 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 Auditor.

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 Auditor 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.

Robert Watson BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

Level 5a, Maple House

149 Tottenham Court Road

London

W1T 7NF

30 July 2026

TURNOVER

30,000,022

18,251,631

Cost of sales

(23,587,521

)

(14,357,129

)

GROSS PROFIT

6,412,501

3,894,502

Administrative expenses

(1,712,389

)

(1,813,332

)

4,700,112

2,081,170

Other operating income

9,665

13,100

OPERATING PROFIT

5

4,709,777

2,094,270

Interest receivable and similar income

6

25,298

56,718

PROFIT BEFORE TAXATION

4,735,075

2,150,988

Tax on profit

7

(1,116,152

)

(554,259

)

PROFIT FOR THE FINANCIAL YEAR

3,618,923

1,596,729

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

3,618,923

1,596,729

FIXED ASSETS

Tangible assets

9

160,010

215,744

CURRENT ASSETS

Stocks

10

2,000

2,000

Debtors

11

12,655,104

6,248,377

Cash at bank and in hand

4,682,544

5,758,202

17,339,648

12,008,579

CREDITORS

Amounts falling due within one year

12

10,593,299

8,527,815

NET CURRENT ASSETS

6,746,349

3,480,764

TOTAL ASSETS LESS CURRENT LIABILITIES

6,906,359

3,696,508

PROVISIONS FOR LIABILITIES

14

10,203

19,275

NET ASSETS

6,896,156

3,677,233

CAPITAL AND RESERVES

Called up share capital

15

500

500

Capital redemption reserve

16

1,000

1,000

Retained earnings

16

6,894,656

3,675,733

SHAREHOLDERS' FUNDS

6,896,156

3,677,233

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

R Marshall-Mitchell - Director

K P Foster - Director

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 April 2024

500

2,230,204

1,000

2,231,704

Changes in equity

Dividends

-

(151,200

)

-

(151,200

)

Total comprehensive income

-

1,596,729

-

1,596,729

Balance at 31 March 2025

500

3,675,733

1,000

3,677,233

Changes in equity

Dividends

-

(400,000

)

-

(400,000

)

Total comprehensive income

-

3,618,923

-

3,618,923

Balance at 31 March 2026

500

6,894,656

1,000

6,896,156

Cash flows from operating activities

Cash generated from operations

1

5,075,956

3,470,495

Tax paid

(661,535

)

(597,356

)

Net cash from operating activities

4,414,421

2,873,139

Cash flows from investing activities

Purchase of tangible fixed assets

(7,509

)

(93,185

)

Sale of tangible fixed assets

7,918

21,650

Loan received / (advanced) group company

(5,515,614

)

-

Interest received

25,126

56,718

Net cash from investing activities

(5,490,079

)

(14,817

)

Cash flows from financing activities

Equity dividends paid

-

(151,200

)

Net cash from financing activities

-

(151,200

)

(Decrease)/increase in cash and cash equivalents

(1,075,658

)

2,707,122

Cash and cash equivalents at beginning of year

2

5,758,202

3,051,080

Cash and cash equivalents at end of year

2

4,682,544

5,758,202

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.3.26

31.3.25

£

£

Profit before taxation

4,735,075

2,150,988

Depreciation charges

52,646

67,236

Loss on disposal of fixed assets

2,680

4,033

Finance income

(25,298

)

(56,718

)

4,765,103

2,165,539

Increase in trade and other debtors

(1,291,114

)

(3,051,340

)

Increase in trade and other creditors

1,601,967

4,356,296

Cash generated from operations

5,075,956

3,470,495

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 March 2026

31/3/26

1/4/25

£

£

Cash and cash equivalents

4,682,544

5,758,202

Year ended 31 March 2025

31/3/25

1/4/24

£

£

Cash and cash equivalents

5,758,202

3,051,080

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/25

Cash flow

At 31/3/26

£

£

£

Net cash

Cash at bank and in hand

5,758,202

(1,075,658

)

4,682,544

5,758,202

(1,075,658

)

4,682,544

Total

5,758,202

(1,075,658

)

4,682,544

1.	STATUTORY INFORMATION

O & P Construction Services 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No significant judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover represents amounts receivable for goods and services provided net of taxes and trade discounts.

When the outcome of a contract can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that is probable will be recovered.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

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% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

Stocks

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

Financial instruments

Financial instruments are classed and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of it's liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

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

31.3.26

31.3.25

£

£

Wages and salaries

1,860,984

1,551,793

Social security costs

86,454

93,555

Other pension costs

58,331

72,357

2,005,769

1,717,705

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

31.3.26

31.3.25

Directors and management

10

6

Administration

3

2

Site operations

26

26

39

34

4.	DIRECTORS' EMOLUMENTS

31.3.26

31.3.25

£

£

Directors' remuneration

412,379

523,378

Directors' pension contributions to money purchase schemes

39,996

34,996

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

2

1

Information regarding the highest paid director is as follows:

31.3.26

31.3.25

£

£

Emoluments etc

161,178

211,033

Pension contributions to money purchase schemes

-

34,996

5.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

£

Depreciation - owned assets

52,645

67,236

Loss on disposal of fixed assets

2,680

4,033

Auditors' remuneration

17,500

18,000

6.

INTEREST RECEIVABLE AND SIMILAR INCOME

31.3.26

31.3.25

£

£

Interest receivable

25,126

56,718

Other interest receivable

172

-

25,298

56,718

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.3.26

31.3.25

£

£

Current tax:

UK corporation tax

1,122,703

568,186

Over-provision of tax

2,521

(5,646

)

Total current tax

1,125,224

562,540

Deferred tax

(9,072

)

(8,281

)

Tax on profit

1,116,152

554,259

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

31.3.26

31.3.25

£

£

Profit before tax

4,735,075

2,150,988

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2025 - 25%)

1,183,769

537,747

Effects of:

Expenses not deductible for tax purposes

(5,402

)

22,158

Depreciation in excess of capital allowances

6,069

7,273

Utilisation of tax losses

(62,403

)

-

Adjustments to tax charge in respect of previous periods

2,521

(5,646

)

Profit (loss) on disposal of assets

670

1,008

Deferred tax movement

(9,072

)

(8,281

)

Total tax charge

1,116,152

554,259

8.

DIVIDENDS

31.3.26

31.3.25

£

£

Ordinary A Shares shares of £1 each

Interim

380,000

75,600

Ordinary B Shares shares of £1 each

Interim

20,000

75,600

400,000

151,200

9.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

81,627

41,663

337,779

37,863

498,932

Additions

-

-

-

7,509

7,509

Disposals

-

-

(15,800

)

(3,465

)

(19,265

)

At 31 March 2026

81,627

41,663

321,979

41,907

487,176

DEPRECIATION

At 1 April 2025

74,467

38,462

145,032

25,227

283,188

Charge for year

1,432

640

45,697

4,876

52,645

Eliminated on disposal

-

-

(5,843

)

(2,824

)

(8,667

)

At 31 March 2026

75,899

39,102

184,886

27,279

327,166

NET BOOK VALUE

At 31 March 2026

5,728

2,561

137,093

14,628

160,010

At 31 March 2025

7,160

3,201

192,747

12,636

215,744

10.

STOCKS

31.3.26

31.3.25

£

£

Materials

2,000

2,000

11.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

5,750,618

2,824,957

Amounts owed by group undertakings

5,115,613

-

Amounts recoverable on contract

1,657,438

1,690,295

Other debtors

2,655

1,602,888

Prepayments and accrued income

128,780

130,237

12,655,104

6,248,377