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REGISTERED NUMBER: 07566614 (England and Wales)

| STRATEGIC REPORT, REPORT OF THE DIRECTOR AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| AYM (SERVICES) LIMITED |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Director | 4 |

| Report of the Independent Auditor | 5 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Cash Flow Statement | 12 |

| Notes to the Cash Flow Statement | 13 |

| Notes to the Financial Statements | 14 |

| AYM (SERVICES) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | M Loizias

| SECRETARY: | Mrs D M Siddorn

| REGISTERED OFFICE: | Lakeside Park

| Medway City Estate

| Kent

| ME2 4LT

| REGISTERED NUMBER: | 07566614 (England and Wales)

| AUDITOR: | M Georghiades

| ( Senior Statutory Auditor )

| M Georghiades and Associates

| 130A Drakes Lane Potters Bar

| Hertfordshire

| EN6 1AF

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The director presents his strategic report for the year ended 30 September 2025.

REVIEW OF BUSINESS

The company delivered a strong trading performance in the year, reporting turnover of £23,993,596 - an increase of £6,336,244 (36%) on the prior year (2024: £17,657,352). Profit before tax was £601,217 (2024: £657,623). The duration of the company's contracts typically ranges from 9 months to 2 years, providing good forward visibility of workload.

During the year, the group disposed of its scaffolding and brickwork operations. These disposals allow the group to concentrate its resources and management focus on AYM (Services) and its core building completion and finishing activities going forward.

Growth in the year was driven both by the company's established client base and by new work secured in the Midlands, Wales and the South West, meaning the company now operates across a large proportion of the United Kingdom. The company benefits from a strong client base with a high level of repeat business, reflecting AYM's record of consistent operational delivery. While the company continues to work for its traditional client base of large residential developers, it has also successfully diversified into other sectors including education, health and data centres, broadening its revenue base and reducing reliance on any single market.

The year was not without its challenges. In common with the wider construction industry, the company faced higher employment costs, increased material prices (the company's products being predominantly oil-based), and elevated finance costs. Delays to project start dates arising from the Building Safety Act "Gateway" approval process also affected the timing of workload. The director considers that the business has navigated these challenges successfully and has still returned a strong set of financial results, with gross margin maintained at 24.6% (2024: 24.4%).

The company also continued to reduce its indebtedness during the year. Total bank loans reduced from £648,087 to £619,791, and net repayments of £1,469,502 were made against the company's invoice discounting facility. The director expects the company's loans to be fully repaid by the end of 2027, further strengthening the balance sheet and reducing finance costs.

PRINCIPAL RISKS AND UNCERTAINTIES

The market in which the company operates is highly competitive. The director actively manages risk across all areas of the business. The principal risks are considered to be competition risk, reputational risk and credit risk.

The company is also exposed to input cost risk, in particular labour costs and material prices linked to oil-based products, and to interest rate risk on its borrowings. The planned reduction in borrowings over the period to the end of 2027 will progressively reduce the company's exposure to interest rates. Regulatory risk, including the impact of the Building Safety Act approval process on project programmes, is managed through early engagement with clients and careful contract and programme planning.

The director has made strategic decisions in the best interests of the company and is of the opinion that the company has sufficient reserves to continue in operational existence for the foreseeable future.

KEY PERFORMANCE INDICATORS

The director considers the following to be the key performance indicators of the business:

| 2025 |  | 2024 |

| £ |  | £ |

Turnover |  | 23,993,596 |  | 17,657,352 |

Gross profit |  | 5,909,351 |  | 4,305,303 |

Gross margin |  | 24.63% |  | 24.40% |

Profit before tax |  | 601,217 |  | 657,623 |

Net assets |  | 2,942,602 |  | 3,077,909 |

KEY STRATEGY AND FUTURE DEVELOPMENTS

The director has built a strong brand and reputation by providing a first-class service on construction projects, achieved by aligning the company closely with its clients and ensuring a full understanding of their requirements.

During the year, the company increased the size of its in-house technical and design team. With this capability, AYM is now involved with clients at an early, pre-construction stage, assisting them in selecting the best and most economic products and specifications for their future projects - projects which AYM is then well placed to deliver. The director considers this early engagement to be a key differentiator and a driver of future workload.

The company's strategy is to continue to specialise in its principal activities, build on its expanded geographic coverage and sector diversification, maintain its brand and reputation for operational delivery, and manage the risk areas across the business.

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FINANCIAL POSITION

The company is in good financial health, with substantial net current assets and cash at bank of £1,411,516 at the year end (2024: £510,343), and is able to fund the expansion of the business from its own resources. The results for the year and the financial position at the year end were considered satisfactory by the director, who expects controlled growth and profitability to continue for the foreseeable future.

The director is confident that the company will further strengthen its financial position by building on its current portfolio of contracts and growing the business with both existing and new clients.

EMPLOYEES

The company's people remain central to its success, and during the year the company continued to invest in its staff, with a number of employees attaining Chartered status. It is the policy of the company to encourage and develop all members of staff to realise their maximum potential. Wherever possible, vacancies are filled from within the company and adequate opportunities for internal promotion are created. The Board is committed to a systematic training and development policy so that staff can make their best possible contribution to the organisation's success.

The company supports the principle of equal opportunities in employment and opposes all forms of unlawful or unfair discrimination on the grounds of race, age, nationality, religion, ethnic or national origin, sexual orientation, gender or gender reassignment, marital status or disability. It is also the policy of the company, where possible, to give sympathetic consideration to disabled persons in their applications for employment and to protect the interests of existing members of staff who are disabled.

The company has made the necessary provision for employees to work remotely and remain connected to the company intranet.

ENVIRONMENTAL POLICY

The Board acknowledges that environmental protection is one of the company's business responsibilities. It aims for continuous improvement in the company's environmental performance and compliance with all relevant regulations. The Board does not consider that this line of business has a large adverse impact upon the environment and, as a result, the company does not manage its business by reference to any environmental key performance indicators. The company seeks to maintain a high proportion of its records electronically and, of the paper it does use, over 80% is recycled.

ON BEHALF OF THE BOARD:

M Loizias - Director

7 August 2026

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

REPORT OF THE DIRECTOR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The director presents his report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of other building completion and finishing.

DIVIDENDS

An interim dividend of 7,000 per share was paid on 30 September 2025. The director recommends that no final dividend be paid.

The total distribution of dividends for the year ended 30 September 2025 will be £ 700,000 .

DIRECTOR

M Loizias held office during the whole of the period from 1 October 2024 to the date of this report.

POLITICAL DONATIONS AND EXPENDITURE

During the year, the company made charitable donations of totalling £7,175 to various local and national charities. No political donations or expenditure were incurred during the period.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the 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 of the profit or loss of the company 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;

- | 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 transactions and disclose with reasonable accuracy at any time the financial position of the company 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 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 company's auditor is 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 company's auditor is aware of that information.

AUDITOR

The auditors, M Georghiades, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M Loizias - Director

7 August 2026

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

AYM (SERVICES) LIMITED

Opinion

We have audited the financial statements of AYM (Services) Limited (the 'company') for the year ended 30 September 2025 which comprise the Income Statement, Other 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 30 September 2025 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 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 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 Strategic Report and the Report of the Director, 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 Director 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 Director 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 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, 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 director's remuneration specified by law are not made; or

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

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

AYM (SERVICES) LIMITED

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, 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 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 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 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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence,

capabilities and skills to identify or recognize non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators, and the company's legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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.

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

AYM (SERVICES) 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 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.

M Georghiades

( Senior Statutory Auditor )

M Georghiades and Associates

130A Drakes Lane Potters Bar

Hertfordshire

EN6 1AF

7 August 2026

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

INCOME STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

REVENUE | 3 | 23,993,596 |  | 17,657,352 |  |

Cost of sales | 18,084,245 |  | 13,352,049 |  |

GROSS PROFIT | 5,909,351 |  | 4,305,303 |  |

Administrative expenses | 5,070,355 |  | 3,428,012 |  |

838,996 |  | 877,291 |  |

Other operating income | - |  | 3,596 |  |

OPERATING PROFIT | 5 | 838,996 |  | 880,887 |  |

Loan written off | 6 | 51,745 |  | - |  |

787,251 |  | 880,887 |  |

Interest payable and similar expenses | 7 | 186,034 |  | 223,264 |  |

PROFIT BEFORE TAXATION | 601,217 |  | 657,623 |  |

Tax on profit | 8 | 36,524 |  | 8,885 |  |

PROFIT FOR THE FINANCIAL YEAR | 564,693 |  | 648,738 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 564,693 |  | 648,738 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 564,693 |  | 648,738 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 10 | 303,574 |  | 125,904 |  |

Investments | 11 | 100 |  | 100 |  |

303,674 |  | 126,004 |  |

CURRENT ASSETS

Inventories | 12 | 235,765 |  | 912,403 |  |

Debtors | 13 | 7,617,794 |  | 8,038,127 |  |

Cash at bank | 1,411,516 |  | 510,343 |  |

9,265,075 |  | 9,460,873 |  |

CREDITORS

Amounts falling due within one year | 14 | 6,248,855 |  | 6,271,655 |  |

NET CURRENT ASSETS | 3,016,220 |  | 3,189,218 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,319,894 |  | 3,315,222 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (369,371 | ) | (236,993 | ) |

PROVISIONS FOR LIABILITIES | 19 | (7,921 | ) | (320 | ) |

NET ASSETS | 2,942,602 |  | 3,077,909 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 100 |  | 100 |  |

Retained earnings | 21 | 2,942,502 |  | 3,077,809 |  |

SHAREHOLDERS' FUNDS | 2,942,602 |  | 3,077,909 |  |

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

M Loizias - Director

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 October 2023 | 100 |  | 2,429,071 |  | 2,429,171 |  |

Changes in equity

Total comprehensive income | - |  | 648,738 |  | 648,738 |  |

Balance at 30 September 2024 | 100 |  | 3,077,809 |  | 3,077,909 |  |

Changes in equity

Dividends | - |  | (700,000 | ) | (700,000 | ) |

Total comprehensive income | - |  | 564,693 |  | 564,693 |  |

Balance at 30 September 2025 | 100 |  | 2,942,502 |  | 2,942,602 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 2,534,277 |  | 1,092,548 |  |

Interest paid | (163,023 | ) | (213,698 | ) |

Interest element of hire purchase payments paid | (23,011 | ) | (9,566 | ) |

Tax paid | - |  | (8,885 | ) |

Net cash from operating activities | 2,348,243 |  | 860,399 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (14,540 | ) | (61,631 | ) |

Sale of tangible fixed assets | - |  | 1,046 |  |

Net cash from investing activities | (14,540 | ) | (60,585 | ) |

Cash flows from financing activities

New loans in year | 500,000 |  | - |  |

Loan repayments in year | (528,296 | ) | - |  |

Bank Loans during the year | - |  | (522,121 | ) |

Capital repayments - hire purchase | (129,139 | ) | 6,122 |  |

Amount introduced by directors | 194,407 |  | - |  |

Amount withdrawn by directors | - |  | (194,947 | ) |

New invoice discounting drawn | 322,152 |  | - |  |

Repayment of invoice discounting | (1,791,654 | ) | - |  |

Net cash from financing activities | (1,432,530 | ) | (710,946 | ) |

Increase in cash and cash equivalents | 901,173 |  | 88,868 |  |

Cash and cash equivalents at beginning of year | 2 | 510,343 |  | 421,475 |  |

Cash and cash equivalents at end of year | 2 | 1,411,516 |  | 510,343 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 601,217 |  | 657,623 |  |

| Depreciation charges | 54,711 |  | 55,076 |  |

| Loss on disposal of fixed assets | 20,105 |  | - |  |

| Loan balances written off | 51,745 |  | 17,307 |  |

| Non cash management fee settled | 700,000 |  | - |  |

| Finance costs | 186,034 |  | 223,264 |  |

1,613,812 |  | 953,270 |  |

| Decrease in inventories | 676,638 |  | 139,063 |  |

| Increase in trade and other debtors | (1,225,819 | ) | (2,353,843 | ) |

| Increase in trade and other creditors | 1,469,646 |  | 2,354,058 |  |

| Cash generated from operations | 2,534,277 |  | 1,092,548 |  |

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 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 1,411,516 |  | 510,343 |  |

| Year ended 30 September 2024

| 30.9.24 |  | 1.10.23

£ | £ |

| Cash and cash equivalents | 510,343 |  | 421,475 |  |

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

| Other |

| non-cash |

| At 1.10.24 | Cash flow | changes | At 30.9.25

£ | £ | £ | £ |

| Net cash |

| Cash at bank | 510,343 |  | 901,173 |  | 1,411,516 |  |

510,343 |  | 901,173 |  | 1,411,516 |  |

| Debt

| Finance leases | (198,936 | ) | 129,139 |  | (199,769 | ) | (307,743 | ) |

| Debts falling due

| within 1 year | (489,613 | ) | 57,322 |  | - |  | (432,291 | ) |

| Debts falling due

| after 1 year | (158,474 | ) | (29,026 | ) | - |  | (187,500 | ) |

(847,023 | ) | 157,435 |  | (199,769 | ) | (927,534 | ) |

| Total | (336,680 | ) | 1,058,608 |  | (199,769 | ) | 483,982 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| AYM (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 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going Concern

| At the time of approving the financial statements, the Director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the Director continues to adopt the going concern basis of accounting in preparing the financial statements.

| The director regards the foreseeable future as no less than twelve months following the publication of these annual financial statements. The director has considered the company's balance sheet position as at the year end, its working capital forecasts and projections, taking account of possible changes in trading performance and the current state of its operating market, and is satisfied that for the foreseeable future, the company's financial position is improving and will enable the company to remain in operational existence. In addition, the director and the shareholders have agreed to provide continuing financial support as and when required to enable the company to continue in operational existence. Consequently, the director considers it to be appropriate to prepare the financial statements on the going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about AYM (Services) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| In preparing these financial statements the directors have made the following judgements:

| Provisions

| Provisions have been made for trade debtors and inventory obsolescence and returns, where appropriate. These provisions are an estimate of the actual costs and the timing of future cash flows is dependent on future events. The difference between expectations and the actual future liability will be accounted for in the period when such determination is made.

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Revenue

| Turnover represents the total invoice value, excluding value added tax, of sales made during the year. Turnover is reduced for customer returns and other similar allowances.

| Turnover is recognised at the point the company has transferred to the buyer the significant risks and rewards, the amount of the turnover can be measured reliably and it is probable the economic benefits associated with the transactions will flow to the company.

| Turnover related income from maintenance contracts is recognised evenly over the period of the contract.

| When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs are recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the balance sheet date. When the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred that are likely to be recoverable. When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

| Contract revenue comprises the initial amount of revenue agreed in the contract and variations in the contract work and claims that can be measured reliably. A variation or a claim is recognised as contract revenue when it is probable that the customer will approve the variation or negotiations have reached an advanced stage such that it is probable that the customer will accept the claim.

| The stage of completion is measured by reference to the ratio of contract costs incurred to date to the estimated total costs for the contract. Costs incurred during the financial year in connection with future activity on a contract are excluded from the costs incurred to date when determining the stage of completion of a contract. Such costs are shown as construction contract work-in-progress on the balance sheet unless it is not probable that such contract costs are recoverable from the customers, in which case, such costs are recognised as an expense immediately.

| At the balance sheet date, the cumulative costs incurred plus recognised profit (less recognised loss) on each contract is compared against the progress billings. Where the cumulative costs incurred plus the recognised profits (less recognised losses) exceed progress billings, the balance is presented as due from customers on construction contracts within "Gross amounts recoverable on contract customers". Where progress billings exceed the cumulative costs incurred plus recognised profits (less recognised losses), the balance is presented as due to customers on construction contracts within "Payments on account".

| Progress billings not yet paid by customers and retentions by customers are included within "Amount

| recoverable on contract". Advances received are included within "Payments on account".

| Tangible fixed assets

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment

| losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| 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% straight line

| Fixtures and fittings - 33% straight line

| Motor vehicles - 25% straight line

| The company has a policy not to depreciate in the year fixed assets are bought and depreciate it fully in the year the assets are sold.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairments.

| Stocks

| Stock is valued at lower of cost and net realisable value. A source of estimation uncertainty surrounds the net realisable value of the stock and as to whether or not there is an indication of impairment. To address this, management review both historic and post year end sales of all stock lines compared to quantity of stock held and use this to form the basis for any impairment. In order to establish an appropriate cost of the stock, the cumulative value of the last purchase price, the cost of duty, commission and shipping are taken into account. These costs are re-assessed on an annual basis.

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 yearr 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 held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

| The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

| Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3. | REVENUE

| The revenue and profit before taxation are attributable to the one principal activity of the company.

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

| 2025 |  | 2024

£ | £ |

| Building Completion | 23,993,596 |  | 17,657,352 |  |

23,993,596 |  | 17,657,352 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | REVENUE - continued

| An analysis of revenue by geographical market is given below:

| 2025 |  | 2024

£ | £ |

| United Kingdom | 23,993,596 |  | 17,657,352 |  |

23,993,596 |  | 17,657,352 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 2,289,291 |  | 1,692,203 |  |

| Other pension costs | 92,288 |  | 58,889 |  |

2,381,579 |  | 1,751,092 |  |

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

| 2025 |  | 2024

61 |  | 42 |  |

| 2025 |  | 2024

£ | £ |

| Director's remuneration | - |  | - |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Plant Hire | 79,988 |  | 75,013 |  |

| Other operating leases | 93,351 |  | 57,517 |  |

| Depreciation - owned assets | 16,929 |  | 9,987 |  |

| Depreciation - assets on hire purchase contracts | 37,782 |  | 45,089 |  |

| Auditors' remuneration | 14,600 |  | 18,400 |  |

6. | EXCEPTIONAL ITEMS

| 2025 |  | 2024

£ | £ |

| Loan written off | (51,745 | ) | - |  |

| During the year a fellow subsidiary was sold by the parent company to a third party. The Intercompany loan that was receivable from the former fellow subsidiary of £51,745 became irrecoverable.

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Invoice discounting interest | 71,324 |  | 74,986 |  |

| Bank Interest | 91,699 |  | 132,815 |  |

| Interest on overdue tax | - |  | 5,897 |  |

| Hire purchase | 23,011 |  | 9,566 |  |

186,034 |  | 223,264 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | TAXATION

| Analysis of the tax charge

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

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 28,923 |  | - |  |

| Corporation tax - PY Adj. | - |  | 8,885 |  |

| Total current tax | 28,923 |  | 8,885 |  |

| Deferred tax | 7,601 |  | - |  |

| Tax on profit | 36,524 |  | 8,885 |  |

| 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:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 601,217 |  | 657,623 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 150,304 |  | 164,406 |  |

| Effects of:

| Expenses not deductible for tax purposes | 37,790 |  | 1,583 |  |

| Capital allowances in excess of depreciation | (19,027 | ) | - |  |

| Depreciation in excess of capital allowances | - |  | 7,871 |  |

| Adjustments to tax charge in respect of previous periods | - |  | 8,885 |  |

| Deferred tax | 7,601 |  | - |  |

| Group relief | (140,144 | ) | (173,860 | ) |

| Total tax charge | 36,524 |  | 8,885 |  |

9. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of 1 each

| Interim | 700,000 |  | - |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 492,144 |  | 130,064 |  | 622,208 |  |

| Additions | 52,717 |  | 199,769 |  | 252,486 |  |

| Disposals | (279,645 | ) | (80,419 | ) | (360,064 | ) |

| At 30 September 2025 | 265,216 |  | 249,414 |  | 514,630 |  |

| DEPRECIATION

| At 1 October 2024 | 427,528 |  | 68,776 |  | 496,304 |  |

| Charge for year | 27,526 |  | 27,185 |  | 54,711 |  |

| Eliminated on disposal | (279,645 | ) | (60,314 | ) | (339,959 | ) |

| At 30 September 2025 | 175,409 |  | 35,647 |  | 211,056 |  |

| NET BOOK VALUE

| At 30 September 2025 | 89,807 |  | 213,767 |  | 303,574 |  |

| At 30 September 2024 | 64,616 |  | 61,288 |  | 125,904 |  |

| 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 October 2024 | 103,680 |  | 130,064 |  | 233,744 |  |

| Additions | - |  | 199,769 |  | 199,769 |  |

| Disposals | - |  | (80,419 | ) | (80,419 | ) |

| At 30 September 2025 | 103,680 |  | 249,414 |  | 353,094 |  |

| DEPRECIATION

| At 1 October 2024 | 89,203 |  | 68,776 |  | 157,979 |  |

| Charge for year | 10,597 |  | 27,185 |  | 37,782 |  |

| Eliminated on disposal | - |  | (60,314 | ) | (60,314 | ) |

| At 30 September 2025 | 99,800 |  | 35,647 |  | 135,447 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,880 |  | 213,767 |  | 217,647 |  |

| At 30 September 2024 | 14,477 |  | 61,288 |  | 75,765 |  |

11. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 100 |  |

| NET BOOK VALUE

| At 30 September 2025 | 100 |  |

| At 30 September 2024 | 100 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. | INVENTORIES

2025 | 2024 |

£ | £ |

| Stocks | 85,665 |  | 103,164 |  |

| Work-in-progress | 150,100 |  | 809,239 |  |

235,765 |  | 912,403 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 5,957,342 |  | 4,926,233 |  |

| Amounts owed by group undertakings | 1,224,947 |  | 2,475,215 |  |

| Other debtors | 195,415 |  | 195,415 |  |

| Directors' loan accounts | - |  | 194,947 |  |

| VAT | 171,418 |  | 234,633 |  |

| Prepayments | 68,672 |  | 11,684 |  |

7,617,794 |  | 8,038,127 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 16) | 432,291 |  | 489,613 |  |

| Hire purchase contracts (see note 17) | 125,872 |  | 120,417 |  |

| Trade creditors | 3,308,920 |  | 3,031,824 |  |

| Corporation tax | 28,923 |  | - |  |

| Social security and other taxes | 109,757 |  | 105,921 |  |

| Other creditors | 1,159,215 |  | 1,998,388 |  |

| Accrued expenses | 1,083,877 |  | 525,492 |  |

6,248,855 |  | 6,271,655 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 16) | 187,500 |  | 158,474 |  |

| Hire purchase contracts (see note 17) | 181,871 |  | 78,519 |  |

369,371 |  | 236,993 |  |

16. | LOANS

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

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 432,291 |  | 489,613 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 187,500 |  | 158,474 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 152,083 |  | 147,164 |  |

| Between one and five years | 219,049 |  | 105,280 |  |

371,132 |  | 252,444 |  |

| Finance charges repayable:

| Within one year | 26,211 |  | 26,747 |  |

| Between one and five years | 37,178 |  | 26,761 |  |

63,389 |  | 53,508 |  |

| Net obligations repayable:

| Within one year | 125,872 |  | 120,417 |  |

| Between one and five years | 181,871 |  | 78,519 |  |

307,743 |  | 198,936 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 50,798 |  | 129,757 |  |

| Between one and five years | 211,277 |  | 132,521 |  |

| In more than five years | 118,738 |  | - |  |

380,813 |  | 262,278 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loan | 619,791 |  | 648,087 |  |

| The bank loans are secured by a fixed and floating charge over the assets of the company.

19. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 7,921 |  | 320 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 320 |  |

| Provided during year | 7,601 |  |

| Balance at 30 September 2025 | 7,921 |  |

| AYM (SERVICES) LIMITED (REGISTERED NUMBER: 07566614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

21. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2024 | 3,077,809 |  |

| Profit for the year | 564,693 |  |

| Dividends | (700,000 | ) |

| At 30 September 2025 | 2,942,502 |  |

22. | 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.

| Included in debtors amounts falling due within one year is an amount of £nil (2024: £194,947) owed by the director to the company.

23. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent undertaking and ultimate controlling party is AYM Group Ltd.

| The largest and smallest group in which the results of the company are consolidated is that headed by AYM Group Ltd, which is incorporated in United Kingdom. The consolidated financial statements of this company are available to the public and may be obtained from the company's registered office, being Lakeside Park, Medway City Estate, Kent, United Kingdom, ME2 4LT.

24. | SUBSEQUENT EVENTS

| No significant events have occurred between the reporting date, 30 September 2025, and the date the financial statements were authorised for issue that would require adjustment to or disclosure in the financial statements.