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REGISTERED NUMBER: 08305417

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Chepstow Construction Equipment Limited |

Chepstow Construction Equipment Limited (Registered number: 08305417)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chepstow Construction Equipment Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | M J P Durran

| P R Best

| I S Whiting

| SECRETARY: | M J P Durran

| REGISTERED OFFICE: | 12 The Nedern

| Beacon Business Park

| Lodge Way

| Portskewett

| Monmouthshire

| NP26 5PX

| REGISTERED NUMBER: | 08305417

| ACCOUNTANTS: | Guilfoyle Sage LLP

| 21 Gold Tops

| Newport

| South Wales

| NP20 4PG

Chepstow Construction Equipment Limited (Registered number: 08305417)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,476,356 |  | 3,105,212 |  |

CURRENT ASSETS

Stocks | 1,926,406 |  | 3,016,817 |  |

Debtors | 5 | 3,630,003 |  | 5,966,774 |  |

Cash at bank and in hand | 857,268 |  | 1,803,991 |  |

6,413,677 |  | 10,787,582 |  |

CREDITORS

Amounts falling due within one year | 6 | 6,680,388 |  | 8,988,239 |  |

NET CURRENT (LIABILITIES)/ASSETS | (266,711 | ) | 1,799,343 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,209,645 |  | 4,904,555 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (923,909 | ) | (2,091,667 | ) |

PROVISIONS FOR LIABILITIES | 9 | (587,121 | ) | (663,183 | ) |

NET ASSETS | 698,615 |  | 2,149,705 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,000 |  | 1,000 |  |

Retained earnings | 11 | 697,615 |  | 2,148,705 |  |

SHAREHOLDERS' FUNDS | 698,615 |  | 2,149,705 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Chepstow Construction Equipment Limited (Registered number: 08305417)

Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

M J P Durran - Director

Chepstow Construction Equipment Limited (Registered number: 08305417)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Chepstow Construction Equipment Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover 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.

| Plant and machinery etc | - | at varying rates on cost from 10% to 25%

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Chepstow Construction Equipment Limited (Registered number: 08305417)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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 the profit and loss in the period to which they relate.

| Hire purchase and leasing commitments

| Assets subject to hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of future payments is treated as a liability and interest is charged to the profit and loss account as incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2025 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 3,727,451 |  |

| Additions | 627,392 |  |

| Disposals | (683,169 | ) |

| At 31 March 2026 | 3,671,674 |  |

| DEPRECIATION

| At 1 April 2025 | 622,239 |  |

| Charge for year | 810,907 |  |

| Eliminated on disposal | (237,828 | ) |

| At 31 March 2026 | 1,195,318 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,476,356 |  |

| At 31 March 2025 | 3,105,212 |  |

| The net book value of fixed assets subject to hire purchase contracts is £2,276,274 (2025: £2,785,156).

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 3,259,416 |  | 4,722,860 |  |

| Other debtors | 370,587 |  | 1,243,914 |  |

3,630,003 |  | 5,966,774 |  |

Chepstow Construction Equipment Limited (Registered number: 08305417)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 1,299,174 |  | 740,592 |  |

| Trade creditors | 5,169,399 |  | 7,874,970 |  |

| Taxation and social security | 69,096 |  | 128,479 |  |

| Other creditors | 142,719 |  | 244,198 |  |

6,680,388 |  | 8,988,239 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 923,909 |  | 2,091,667 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 2,223,083 |  | 2,832,259 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 587,121 |  | 663,183 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 663,183 |  |

| Utilised during year | (76,062 | ) |

| Balance at 31 March 2026 | 587,121 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

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

Chepstow Construction Equipment Limited (Registered number: 08305417)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

11. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 2,148,705 |  |

| Deficit for the year | (151,090 | ) |

| Employee Ownership Trust contribution | (1,300,000 | ) |

| At 31 March 2026 | 697,615 |  |

| During the year 62.5% of the company's issued share capital was transferred to an Employee Ownership Trust, CCE Trustee Limited.

| During the year the company made a contribution of £1,300,000 to the Employee Ownership Trust.

| The Employee Ownership Trust was set up to hold shares on behalf of and for the benefit of the company's employees and is not expected to have any other affect on these financial statements or the company's future operations.