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REGISTERED NUMBER: 07851560 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 January 2026

for

Abtec Building Technologies Ltd

Abtec Building Technologies Ltd (Registered number: 07851560)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Abtec Building Technologies Ltd

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | A Beynon

| D J Watkins

| REGISTERED OFFICE: | Barents House

| Compass Point

| Market Harborough

| Leicestershire

| LE16 9HW

| REGISTERED NUMBER: | 07851560 (England and Wales)

| ACCOUNTANTS: | The Rowleys Partnership Ltd

| Chartered Accountants

| Charnwood House

| Harcourt Way

| Meridian Business Park

| Leicester

| Leicestershire

| LE19 1WP

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Abtec Building Technologies Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Abtec Building Technologies Ltd for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Abtec Building Technologies Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Abtec Building Technologies Ltd and state those matters that we have agreed to state to the Board of Directors of Abtec Building Technologies Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abtec Building Technologies Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Abtec Building Technologies Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Abtec Building Technologies Ltd. You consider that Abtec Building Technologies Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Abtec Building Technologies Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

4 August 2026

Abtec Building Technologies Ltd (Registered number: 07851560)

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,130 |  | 11,273 |  |

CURRENT ASSETS

Stocks | 1,740 |  | 7,110 |  |

Debtors | 5 | 498,167 |  | 403,487 |  |

Cash at bank | 382,822 |  | 208,383 |  |

882,729 |  | 618,980 |  |

CREDITORS

Amounts falling due within one year | 6 | 189,654 |  | 93,783 |  |

NET CURRENT ASSETS | 693,075 |  | 525,197 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 696,205 |  | 536,470 |  |

PROVISIONS FOR LIABILITIES | 783 |  | 2,587 |  |

NET ASSETS | 695,422 |  | 533,883 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 120 |  | 120 |  |

Share premium | 15,181 |  | 15,181 |  |

Retained earnings | 680,121 |  | 518,582 |  |

SHAREHOLDERS' FUNDS | 695,422 |  | 533,883 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

Abtec Building Technologies Ltd (Registered number: 07851560)

Balance Sheet - continued

31 January 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 4 August 2026 and were signed on its behalf by:

D J Watkins - Director

Abtec Building Technologies Ltd (Registered number: 07851560)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Abtec Building Technologies Ltd 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made are set out below:

| Contract work in progress

| The valuation of work in progress in other debtors is based on management's judgement as to the stage of completion of contracts in progress, revenue to be recognised and profit attributable to the stage of completion.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| In the case of long term contracts, turnover reflects the contract activity during the year and represents the proportion of total contract value which costs incurred to date bear to total estimated contract costs.

| Sale of goods

| Revenue in respect of sale of goods supplied are recognised during the year exclusive of Value Added Tax at the point of transfer of economic benefit.

Abtec Building Technologies Ltd (Registered number: 07851560)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| 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 | - | 20% reducing balance

| Motor vehicles | - | 20% on cost

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| 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 taxation

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2025 - 7 ) .

Abtec Building Technologies Ltd (Registered number: 07851560)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025 | 14,084 |  | 58,302 |  | 72,386 |  |

| Additions | 745 |  | - |  | 745 |  |

| Disposals | (6,652 | ) | - |  | (6,652 | ) |

| At 31 January 2026 | 8,177 |  | 58,302 |  | 66,479 |  |

| DEPRECIATION

| At 1 February 2025 | 10,374 |  | 50,739 |  | 61,113 |  |

| Charge for year | 1,325 |  | 7,563 |  | 8,888 |  |

| Eliminated on disposal | (6,652 | ) | - |  | (6,652 | ) |

| At 31 January 2026 | 5,047 |  | 58,302 |  | 63,349 |  |

| NET BOOK VALUE

| At 31 January 2026 | 3,130 |  | - |  | 3,130 |  |

| At 31 January 2025 | 3,710 |  | 7,563 |  | 11,273 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 475,950 |  | 380,403 |  |

| Other debtors | 22,217 |  | 23,084 |  |

498,167 |  | 403,487 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade creditors | 85,806 |  | 53,032 |  |

| Taxation and social security | 84,121 |  | 15,257 |  |

| Other creditors | 19,727 |  | 25,494 |  |

189,654 |  | 93,783 |  |

Abtec Building Technologies Ltd (Registered number: 07851560)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 95 | Ordinary | £1 | 95 |  | 95 |  |

| 24 | Ordinary A | £1 | 24 |  | 24 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

120 |  | 120 |  |

8. | POST BALANCE SHEET EVENTS

| On 31 March 2026, subsequent to the year end, the entire issued share capital of Abtec Building Technologies Ltd was acquired by Abtec Nexus Bidco Limited.

| The transaction resulted in a change of control of the Company.

| This event is considered to be a non-adjusting post balance sheet event as it does not provide evidence of conditions that existed at the balance sheet date. Accordingly, no adjustments have been made to the amounts recognised in the financial statements for the year ended 31 January 2026.