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REGISTERED NUMBER: 01059082 (England and Wales)

| Strategic Report, Report of the Directors and |

| Audited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| McCann Group Limited |

| McCann Group Limited (Registered number: 01059082) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 4 |

| Statement of Comprehensive Income | 7 |

| Balance Sheet | 8 |

| Statement of Changes in Equity | 9 |

| Notes to the Financial Statements | 10 |

| McCann Group Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | J J McCann

| A Cronin

| C Lancaster

| A Kelsey

| S D F Gardiner

| SECRETARY: | J J McCann

| REGISTERED OFFICE: | McCann House

| 110 Nottingham Road

| Chilwell

| Nottinghamshire

| NG9 6DQ

| REGISTERED NUMBER: | 01059082 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Doug Perry BA FCA

| AUDITORS: | Clayton & Brewill

| Statutory Auditors and

| Chartered Accountants

| Cawley House

| 149-155 Canal Street

| Nottingham

| Nottinghamshire

| NG1 7HR

| McCann Group Limited (Registered number: 01059082) |

Strategic Report

for the year ended 31 December 2025

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.

REVIEW OF BUSINESS

The company is the immediate parent company of J McCann & Co Ltd and Peter James Homes Ltd. McCann Group Ltd holds the properties operated by the group. It continues to finance the property purchases and maintains healthy cash flows.

PRINCIPAL RISKS AND UNCERTAINTIES

The company performance is affected by interest rate decisions by the Bank of England and the performance of its trading subsidiaries.

ON BEHALF OF THE BOARD:

J J McCann - Director

30 July 2026

| McCann Group Limited (Registered number: 01059082) |

Report of the Directors

for the year ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIVIDENDS

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

FUTURE DEVELOPMENTS

The directors consider that trading conditions will continue in a similar manner to that experienced over this past year.

DIRECTORS

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

J J McCann

A Cronin

C Lancaster

A Kelsey

S D F Gardiner

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 auditors are 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 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 Group Limited

Opinion

We have audited the financial statements of McCann Group Limited (the 'company') for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and 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 December 2025 and of its loss 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 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 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 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.

Report of the Independent Auditors to the Members of

McCann Group Limited

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 three, 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 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 Group 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 BA 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 Group Limited (Registered number: 01059082) |

Statement of Comprehensive

Income

for the year ended 31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | - |  | 120,000 |  |

Administrative expenses | 40,727 |  | 63,762 |  |

(40,727 | ) | 56,238 |  |

Other operating income | 66,796 |  | 74,906 |  |

OPERATING PROFIT | 4 | 26,069 |  | 131,144 |  |

Interest receivable and similar income | 11 |  | 1,482 |  |

26,080 |  | 132,626 |  |

Interest payable and similar expenses | 5 | 300,633 |  | 82,515 |  |

(LOSS)/PROFIT BEFORE TAXATION | (274,553 | ) | 50,111 |  |

Tax on (loss)/profit | 6 | (5,536 | ) | (8,567 | ) |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (269,017 | ) | 58,678 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | (269,017 | ) | 58,678 |  |

| McCann Group Limited (Registered number: 01059082) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 8 | 7,399,337 |  | 6,250,252 |  |

Investments | 9 | 101,100 |  | 101,100 |  |

7,500,437 |  | 6,351,352 |  |

CURRENT ASSETS

Debtors | 10 | 14,085,394 |  | 14,473,492 |  |

Investments | 11 | 66,177 |  | 66,177 |  |

Cash at bank | 1,175,850 |  | 1,168,321 |  |

15,327,421 |  | 15,707,990 |  |

CREDITORS

Amounts falling due within one year | 12 | 10,802,941 |  | 9,033,077 |  |

NET CURRENT ASSETS | 4,524,480 |  | 6,674,913 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,024,917 |  | 13,026,265 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (4,438,352 | ) | (4,669,234 | ) |

PROVISIONS FOR LIABILITIES | 16 | - |  | (5,449 | ) |

NET ASSETS | 7,586,565 |  | 8,351,582 |  |

CAPITAL AND RESERVES

Called up share capital | 17 | 1,000 |  | 1,000 |  |

Revaluation reserve | 18 | 73,153 |  | 73,153 |  |

Retained earnings | 18 | 7,512,412 |  | 8,277,429 |  |

SHAREHOLDERS' FUNDS | 7,586,565 |  | 8,351,582 |  |

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

J J McCann - Director

| McCann Group Limited (Registered number: 01059082) |

Statement of Changes in Equity

for the year ended 31 December 2025

| Called up |

| share |  | Retained |  | Revaluation |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 January 2024 | 1,000 |  | 8,689,751 |  | 73,153 |  | 8,763,904 |  |

Changes in equity

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

Total comprehensive income | - |  | 58,678 |  | - |  | 58,678 |  |

Balance at 31 December 2024 | 1,000 |  | 8,277,429 |  | 73,153 |  | 8,351,582 |  |

Changes in equity

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

Total comprehensive income | - |  | (269,017 | ) | - |  | (269,017 | ) |

Balance at 31 December 2025 | 1,000 |  | 7,512,412 |  | 73,153 |  | 7,586,565 |  |

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| McCann Group 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows.

| Preparation of consolidated financial statements

| The financial statements contain information about McCann Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, McCann Holdings Limited, McCann House, 110 Nottingham Road,Beeston, Nottingham, NG9 6DQ.

| 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.

| Fixtures and fittings | - | 10% on cost

| 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.

| 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.

| McCann Group Limited (Registered number: 01059082) |

Notes to the 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.

3. | EMPLOYEES AND DIRECTORS

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 6,578 |  | 6,578 |  |

| Auditors' remuneration | 10,250 |  | 8,700 |  |

| Auditors' remuneration for non audit work | 209 |  | 397 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank loan interest | 300,568 |  | 82,515 |  |

| HMRC interest | 65 |  | - |  |

300,633 |  | 82,515 |  |

6. | TAXATION

| Analysis of the tax credit

| The tax credit on the loss for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | - |  | 14,172 |  |

| Under/(Over) provision of

| corporation tax in previous

| periods | (87 | ) | (21,349 | ) |

| Total current tax | (87 | ) | (7,177 | ) |

| Deferred tax | (5,449 | ) | (1,390 | ) |

| Tax on (loss)/profit | (5,536 | ) | (8,567 | ) |

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

6. | TAXATION - continued

| Reconciliation of total tax credit included in profit and loss

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

| 2025 |  | 2024

£ | £ |

| (Loss)/profit before tax | (274,553 | ) | 50,111 |  |

| (Loss)/profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | (68,638 | ) | 12,528 |  |

| Effects of:

| Expenses not deductible for tax purposes | 1,932 |  | - |  |

| Depreciation in excess of capital allowances | 1,644 |  | 1,644 |  |

| Adjustments to tax charge in respect of previous periods | (87 | ) | (21,349 | ) |

| Deferred taxation | (5,449 | ) | (1,390 | ) |

| Group relief | 65,062 |  | - |  |

| Total tax credit | (5,536 | ) | (8,567 | ) |

7. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Interim dividend paid | 496,000 |  | 471,000 |  |

8. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Freehold |  | to |  | and |

| property |  | property |  | fittings |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 6,228,323 |  | - |  | 90,895 |  | 6,319,218 |  |

| Additions | - |  | 1,155,663 |  | - |  | 1,155,663 |  |

| At 31 December 2025 | 6,228,323 |  | 1,155,663 |  | 90,895 |  | 7,474,881 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | - |  | 68,966 |  | 68,966 |  |

| Charge for year | - |  | - |  | 6,578 |  | 6,578 |  |

| At 31 December 2025 | - |  | - |  | 75,544 |  | 75,544 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,228,323 |  | 1,155,663 |  | 15,351 |  | 7,399,337 |  |

| At 31 December 2024 | 6,228,323 |  | - |  | 21,929 |  | 6,250,252 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 184,796 (2024 - £ 184,796 ) which is not depreciated.

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

8. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 December 2025 is represented by:

| Improvements |  | Fixtures |

| Freehold |  | to |  | and |

| property |  | property |  | fittings |  | Totals

£ | £ | £ | £ |

| Valuation in 2013 | 8,915 |  | - |  | - |  | 8,915 |  |

| Cost | 6,219,408 |  | 1,155,663 |  | 90,895 |  | 7,465,966 |  |

6,228,323 |  | 1,155,663 |  | 90,895 |  | 7,474,881 |  |

| If freehold land and properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 787,234 |  | 787,234 |  |

| Value of land in freehold land and buildings | 184,796 |  | 184,796 |  |

| Freehold land and buildings were valued on an open market basis on 11 December 2013 by Innes England Chartered Surveyors .

| The Directors believe that there has been no change to the value of the investment property since the valuation was performed.

9. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 101,100 |  |

| NET BOOK VALUE

| At 31 December 2025 | 101,100 |  |

| At 31 December 2024 | 101,100 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| McCann Developments Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | (7,423 | ) | (7,423 | ) |

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

9. | FIXED ASSET INVESTMENTS - continued

| McCann Electrical Engineering Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Civil & Electrical Contracting Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Civil & Electrical Engineering Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Civil Contracting Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Infrastructure Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

9. | FIXED ASSET INVESTMENTS - continued

| McCann Utilities Ltd (previously Civil Engineering, & Group)

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Hire Ltd (previously Civils)

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| McCann Electrical Contracting Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| J McCann & Co Ltd (previously Construction)

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Lighting & electrical contractor

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 5,226,657 |  | 3,736,698 |  |

| Profit for the year | 1,489,959 |  | 1,123,663 |  |

| Peter James Homes Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Property Development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 1,244,076 |  | 1,570,019 |  |

| Loss for the year | (325,943 | ) | (138,857 | ) |

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

9. | FIXED ASSET INVESTMENTS - continued

| J McCann & Co (Nottm) Limited

| Registered office: McCann House, 110 Nottingham Road, Chilwell, Nottinghamshire, NG9 6DQ

| Nature of business: Lighting & electrical contractor

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 7,931 |  | 7,931 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 12,809,283 |  | 13,313,317 |  |

| Amounts owed by related parties | 1,246,995 |  | 1,116,404 |  |

| Other debtors | 1,262 |  | - |  |

| Prepayments and accrued income | 27,854 |  | 43,771 |  |

14,085,394 |  | 14,473,492 |  |

11. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 66,177 |  | 66,177 |  |

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

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 14) | 229,654 |  | 153,516 |  |

| Trade creditors | - |  | 30,847 |  |

| Amounts owed to group undertakings | 6,745,261 |  | 4,994,577 |  |

| Amounts owed to related parties | 3,807,798 |  | 3,814,606 |  |

| Corporation tax | - |  | 14,172 |  |

| VAT | 6,032 |  | 12,200 |  |

| Other creditors | 100 |  | 100 |  |

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

| Accrued expenses | 9,501 |  | 8,250 |  |

| Deferred income | 3,964 |  | 3,964 |  |

10,802,941 |  | 9,033,077 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 14) | 4,438,352 |  | 4,669,234 |  |

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

14. | LOANS

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

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 229,654 |  | 153,516 |  |

| 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 |  |

15. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 4,668,006 |  | 4,822,750 |  |

| On 20/05/1987 the company gave unlimited guarantee over J McCann & Co (Nott'm) Ltd bank accounts.

| On 28/07/2016 the company gave security in the form of three properties to Barclays Bank PLC. The charges each contain a negative pledge.

16. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | - |  | 5,449 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 5,449 |  |

| Utilised during year | (5,449 | ) |

| Balance at 31 December 2025 | - |  |

17. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

| McCann Group Limited (Registered number: 01059082) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

18. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 8,277,429 |  | 73,153 |  | 8,350,582 |  |

| Deficit for the year | (269,017 | ) | (269,017 | ) |

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

| At 31 December 2025 | 7,512,412 |  | 73,153 |  | 7,585,565 |  |

19. | ULTIMATE PARENT COMPANY

| McCann Holdings Limited is regarded by the directors as being the company's ultimate parent company.

20. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| J J McCann

| Balance outstanding at start of year | (845 | ) | (70 | ) |

| Amounts advanced | 496,214 |  | 470,225 |  |

| Amounts repaid | (496,000 | ) | (471,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (631 | ) | (845 | ) |

21. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

22. | ULTIMATE CONTROLLING PARTY

| The controlling party is McCann Holdings Limited.

| The ultimate controlling party is J J McCann.