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REGISTERED NUMBER: 13756578 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Williams Brothers Building Contractors |

| Ltd |

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountant's Report | 8 |

| Williams Brothers Building Contractors |

| Ltd |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | M D Williams

| Mrs N G Williams

| B J Williams

| Mrs L C Williams

| REGISTERED OFFICE: | Denedra

| Garras

| Helston

| TR12 6LW

| REGISTERED NUMBER: | 13756578 (England and Wales)

| ACCOUNTANT: | Martin Laity Accounting & Tax Practitioner

| Kelyn

| Old Hill

| Helston

| Cornwall

| TR13 8HT

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Statement of Financial Position

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 50,000 |  | 100,000 |  |

Tangible assets | 5 | 186,219 |  | 159,163 |  |

236,219 |  | 259,163 |  |

CURRENT ASSETS

Stocks | 608,938 |  | 517,510 |  |

Debtors | 6 | 170,157 |  | 138,285 |  |

Cash at bank | 37,752 |  | 12,236 |  |

816,847 |  | 668,031 |  |

CREDITORS

Amounts falling due within one year | 7 | 755,530 |  | 670,845 |  |

NET CURRENT ASSETS/(LIABILITIES) | 61,317 |  | (2,814 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 297,536 |  | 256,349 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (82,088 | ) | (18,443 | ) |

PROVISIONS FOR LIABILITIES | (35,382 | ) | (32,007 | ) |

NET ASSETS | 180,066 |  | 205,899 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 179,966 |  | 205,799 |  |

SHAREHOLDERS' FUNDS | 180,066 |  | 205,899 |  |

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.

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Statement of Financial Position - 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 10 August 2026 and were signed on its behalf by:

M D Williams - Director

B J Williams - Director

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Williams Brothers Building Contractors 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.

| 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.

| Turnover represents the value of invoiced services, net of VAT, except where there are instances of service contracts where the company has obtained a right to consideration.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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.

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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 statement of financial position date.

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2025 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 250,000 |  |

| AMORTISATION

| At 1 April 2025 | 150,000 |  |

| Charge for year | 50,000 |  |

| At 31 March 2026 | 200,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 50,000 |  |

| At 31 March 2025 | 100,000 |  |

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 261,120 |  |

| Additions | 137,717 |  |

| Disposals | (73,450 | ) |

| At 31 March 2026 | 325,387 |  |

| DEPRECIATION

| At 1 April 2025 | 101,957 |  |

| Charge for year | 50,213 |  |

| Eliminated on disposal | (13,002 | ) |

| At 31 March 2026 | 139,168 |  |

| NET BOOK VALUE

| At 31 March 2026 | 186,219 |  |

| At 31 March 2025 | 159,163 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 69,106 |  |

| Additions | 39,000 |  |

| At 31 March 2026 | 108,106 |  |

| DEPRECIATION

| At 1 April 2025 | 13,260 |  |

| Charge for year | 17,162 |  |

| Charge written back | 11,947 |  |

| At 31 March 2026 | 42,369 |  |

| NET BOOK VALUE

| At 31 March 2026 | 65,737 |  |

| At 31 March 2025 | 55,846 |  |

| Williams Brothers Building Contractors |

| Ltd (Registered number: 13756578) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 166,826 |  | 127,932 |  |

| Other debtors | 3,331 |  | 10,353 |  |

170,157 |  | 138,285 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 54,900 |  | 10,000 |  |

| Hire purchase contracts | 12,880 |  | 7,121 |  |

| Trade creditors | 126,713 |  | 43,896 |  |

| Taxation and social security | 23,115 |  | 26,311 |  |

| Other creditors | 537,922 |  | 583,517 |  |

755,530 |  | 670,845 |  |

| Directors Current Account balances, included in Other Creditors, are unsecured, interest free and repayable upon demand.

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

2026 | 2025 |

£ | £ |

| Bank loans | 40,690 |  | 7,500 |  |

| Hire purchase contracts | 16,398 |  | 10,943 |  |

| Other creditors | 25,000 |  | - |  |

82,088 |  | 18,443 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| There were no advances, credit facilities or guarantees in favour of the Directors during the period.

Chartered Certified Accountant's Report to the Board of Directors

on the Unaudited Financial Statements of

Williams Brothers Building Contractors

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 Statement of Financial Position. 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, I have prepared for your approval the financial statements of Williams Brothers Building Contractors Ltd for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Williams Brothers Building Contractors Ltd, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Williams Brothers Building Contractors Ltd and state those matters that I have agreed to state to the Board of Directors of Williams Brothers Building Contractors Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Williams Brothers Building Contractors 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 Williams Brothers Building Contractors Ltd. You consider that Williams Brothers Building Contractors Ltd is exempt from the statutory audit requirement for the year.

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

Martin Laity Accounting & Tax Practitioner

Kelyn

Old Hill

Helston

Cornwall

TR13 8HT

10 August 2026