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REGISTERED NUMBER: 07915002 (England and Wales)

ROSEVILLE CONTRACTS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROSEVILLE CONTRACTS LIMITED |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | M Kelsey

| REGISTERED OFFICE: | 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| REGISTERED NUMBER: | 07915002 (England and Wales)

| ACCOUNTANTS: | BK Plus Limited

| 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 288,367 |  | 265,215 |  |

288,367 |  | 265,215 |  |

CURRENT ASSETS

Stocks | 71,072 |  | 69,226 |  |

Debtors | 6 | 5,716,283 |  | 3,922,542 |  |

Cash in hand | 376,717 |  | 648,254 |  |

6,164,072 |  | 4,640,022 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,384,093 |  | 2,495,061 |  |

NET CURRENT ASSETS | 1,779,979 |  | 2,144,961 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,068,346 |  | 2,410,176 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 329,137 |  | 390,121 |  |

NET ASSETS | 1,739,209 |  | 2,020,055 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,739,109 |  | 2,019,955 |  |

SHAREHOLDERS' FUNDS | 1,739,209 |  | 2,020,055 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Balance Sheet - continued

31 December 2025

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 director and authorised for issue on 11 August 2026 and were signed by:

M Kelsey - Director

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Roseville Contracts 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" 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 arises from increases in valuations on contracts and includes goods & services provided. Turnover is normally determined by external valuations and is the gross value of work carried out for the period to the balance sheet date (including retentions).

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | 25% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated compared with its carrying amount.If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.

| If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

| 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.

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, has been amortised evenly over its estimated useful life of three years.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 26 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 164,999 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 164,999 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 33,311 |  | 95,814 |  | 15,232 |  |

| Additions | - |  | - |  | - |  |

| At 31 December 2025 | 33,311 |  | 95,814 |  | 15,232 |  |

| DEPRECIATION

| At 1 January 2025 | 33,311 |  | 68,725 |  | 14,639 |  |

| Charge for year | - |  | 6,772 |  | 203 |  |

| At 31 December 2025 | 33,311 |  | 75,497 |  | 14,842 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 20,317 |  | 390 |  |

| At 31 December 2024 | - |  | 27,089 |  | 593 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 252,555 |  | 88,002 |  | 484,914 |  |

| Additions | 79,788 |  | 9,192 |  | 88,980 |  |

| At 31 December 2025 | 332,343 |  | 97,194 |  | 573,894 |  |

| DEPRECIATION

| At 1 January 2025 | 28,373 |  | 74,651 |  | 219,699 |  |

| Charge for year | 51,006 |  | 7,847 |  | 65,828 |  |

| At 31 December 2025 | 79,379 |  | 82,498 |  | 285,527 |  |

| NET BOOK VALUE

| At 31 December 2025 | 252,964 |  | 14,696 |  | 288,367 |  |

| At 31 December 2024 | 224,182 |  | 13,351 |  | 265,215 |  |

| The net book value of tangible fixed assets includes £ 252,964 (2024 - £ 224,182 ) in respect of assets held under hire purchase contracts.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,332,211 |  | 2,799,016 |  |

| Other debtors | 1,112,906 |  | 715,946 |  |

| Directors' loan accounts | - |  | 213,583 |  |

| VAT | 179,302 |  | 124,941 |  |

| Prepayments | 91,864 |  | 69,056 |  |

5,716,283 |  | 3,922,542 |  |

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 75,836 |  | 82,140 |  |

| Hire purchase contracts | 59,387 |  | 39,613 |  |

| Trade creditors | 2,445,251 |  | 1,457,700 |  |

| Tax | 43,760 |  | 114,561 |  |

| Social security and other taxes | 177,616 |  | 157,860 |  |

| Pension Liability | 3,389 |  | 3,288 |  |

| Factoring liability | 1,518,434 |  | 547,850 |  |

| Accrued expenses | 60,420 |  | 92,049 |  |

4,384,093 |  | 2,495,061 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 33,300 |  |

| BCRS loan 1-2 years | 48,639 |  | 42,533 |  |

| BCRS loan 2-5 years | 118,572 |  | 167,210 |  |

| Hire purchase contracts | 161,926 |  | 147,078 |  |

329,137 |  | 390,121 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 221,313 |  | 186,691 |  |

| BCRS Loan | 209,743 |  | 246,937 |  |

| Factoring Liability | 1,518,434 |  | 547,850 |  |

1,949,490 |  | 981,478 |  |

| The factoring liability is secured against the companies trade debtors.

| The BCRS Loan is secured by a fixed and floating charge.

| The Hire Purchase Contracts for the Motor Vehicles are secured against the asset under contract.

10. | FINANCIAL COMMITMENTS

| Total financial commitments in respect of operating leases which are not included in the balance sheet amount to £255,775 (2024: £245,676)

ROSEVILLE CONTRACTS LIMITED (REGISTERED NUMBER: 07915002) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | DIRECTOR'S 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 |

£ | £ |

| M Kelsey

| Balance outstanding at start of year | 213,582 |  | - |  |

| Amounts advanced | 222,740 |  | 480,859 |  |

| Amounts repaid | (436,322 | ) | (267,277 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 213,582 |  |

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date an amount of £1,091,696 (2024: £705,946) was owed from NTJ Developments (Midlands) Limited.

| At the balance sheet date an amount of £21,210 was owed from Next Gen Properties Midlands Limited.

| These companies are related by common directorship.