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REGISTERED NUMBER: 01076722 (England and Wales)

Beaufort Construction (S-in-A) Limited

Unaudited Financial Statements

for the Year Ended 31st March 2026

Beaufort Construction (S-in-A) Limited (Registered number: 01076722)

Contents of the Financial Statements

for the Year Ended 31st March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Beaufort Construction (S-in-A) Limited

Company Information

for the Year Ended 31st March 2026

| DIRECTOR: | D M Ailward

| SECRETARY: | A L Allin

| REGISTERED OFFICE: | Beaufort House

| Brierley Park Close

| Sutton In Ashfield

| Notts

| NG17 3FW

| REGISTERED NUMBER: | 01076722 (England and Wales)

| ACCOUNTANTS: | Brooks Mayfield Limited

| Chartered Accountants

| 12 Bridgford Road

| West Bridgford

| Nottinghamshire

| NG2 6AB

Beaufort Construction (S-in-A) Limited (Registered number: 01076722)

Balance Sheet

31st March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 230,782 |  | 301,442 |  |

CURRENT ASSETS

Stocks | 1,859 |  | 1,796 |  |

Debtors | 6 | 1,521,958 |  | 2,095,435 |  |

Cash at bank and in hand | 2,784,395 |  | 3,374,091 |  |

4,308,212 |  | 5,471,322 |  |

CREDITORS

Amounts falling due within one year | 7 | (2,018,171 | ) | (3,507,947 | ) |

NET CURRENT ASSETS | 2,290,041 |  | 1,963,375 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,520,823 |  | 2,264,817 |  |

PROVISIONS FOR LIABILITIES | (36,884 | ) | (49,436 | ) |

NET ASSETS | 2,483,939 |  | 2,215,381 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 896 |  | 896 |  |

Share premium | 5,340 |  | 5,340 |  |

Capital redemption reserve | 44,263 |  | 44,263 |  |

Retained earnings | 2,433,440 |  | 2,164,882 |  |

SHAREHOLDERS' FUNDS | 2,483,939 |  | 2,215,381 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

Beaufort Construction (S-in-A) Limited (Registered number: 01076722)

Balance Sheet - continued

31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th July 2026 and were signed by:

D M Ailward - Director

Beaufort Construction (S-in-A) Limited (Registered number: 01076722)

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Beaufort Construction (S-in-A) 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 | - | 25% on reducing balance and 20% on reducing balance

| 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 Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

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

Beaufort Construction (S-in-A) Limited (Registered number: 01076722)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

3. | 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 profit or loss in the period to which they relate.

| Construction contracts

| When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

| When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 21 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st April 2025 | 34,545 |  | 27,245 |  | 460,675 |  | 522,465 |  |

| Additions | 5,093 |  | 3,064 |  | - |  | 8,157 |  |

| Disposals | (11,387 | ) | (1,648 | ) | - |  | (13,035 | ) |

| At 31st March 2026 | 28,251 |  | 28,661 |  | 460,675 |  | 517,587 |  |

| DEPRECIATION

| At 1st April 2025 | 20,555 |  | 13,923 |  | 186,545 |  | 221,023 |  |

| Charge for year | 5,822 |  | 4,776 |  | 68,219 |  | 78,817 |  |

| Eliminated on disposal | (11,387 | ) | (1,648 | ) | - |  | (13,035 | ) |

| At 31st March 2026 | 14,990 |  | 17,051 |  | 254,764 |  | 286,805 |  |

| NET BOOK VALUE

| At 31st March 2026 | 13,261 |  | 11,610 |  | 205,911 |  | 230,782 |  |

| At 31st March 2025 | 13,990 |  | 13,322 |  | 274,130 |  | 301,442 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 1,401,392 |  | 1,974,869 |  |

| Amounts owed by group undertakings | 120,566 |  | 120,566 |  |

1,521,958 |  | 2,095,435 |  |

Beaufort Construction (S-in-A) Limited (Registered number: 01076722)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | - |  | 30,368 |  |

| Hire purchase contracts (see note 8) | - |  | 2,212 |  |

| Trade creditors | 1,522,690 |  | 2,536,894 |  |

| Taxation and social security | 348,054 |  | 521,322 |  |

| Other creditors | 147,427 |  | 417,151 |  |

2,018,171 |  | 3,507,947 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | - |  | 2,212 |  |

| Non-cancellable |

| operating leases |

2026 | 2025 |

£ | £ |

| Within one year | 565 |  | 740 |  |

| Between one and five years | - |  | 1,305 |  |

565 |  | 2,045 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary shares A | 1 | 100 |  | 100 |  |

| 796 | Ordinary shares B | 1 | 796 |  | 796 |  |

896 |  | 896 |  |

10. | CONTROLLING PARTY

| The parent company of Beaufort Construction (S-in-A) Limited are Beaufort Holdings UK Limited of the same registered office address.