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REGISTERED NUMBER: 04258341 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Apex Scaffolding (Leicester) Limited

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Apex Scaffolding (Leicester) Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Mr G M Henfrey

| Mr R Henfrey

| REGISTERED OFFICE: | Park House

| 37 Clarence Street

| Leicester

| LE1 3RW

| REGISTERED NUMBER: | 04258341 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Balance Sheet

31 March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,971,026 |  | 2,586,396 |  |

CURRENT ASSETS

Debtors | 5 | 869,841 |  | 941,429 |  |

Cash at bank | 626,135 |  | 371,521 |  |

1,495,976 |  | 1,312,950 |  |

CREDITORS

Amounts falling due within one year | 6 | (590,097 | ) | (529,352 | ) |

NET CURRENT ASSETS | 905,879 |  | 783,598 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,876,905 |  | 3,369,994 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (585,358 | ) | (252,849 | ) |

PROVISIONS FOR LIABILITIES | (569,905 | ) | (463,802 | ) |

NET ASSETS | 2,721,642 |  | 2,653,343 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 155,251 |  | 155,251 |  |

Retained earnings | 2,566,291 |  | 2,497,992 |  |

SHAREHOLDERS' FUNDS | 2,721,642 |  | 2,653,343 |  |

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.

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Balance Sheet - 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Mr G M Henfrey - Director

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Apex Scaffolding (Leicester) 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.

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 as modified by the revaluation of certain assets.

| Turnover

| Revenue represents the fair value of consideration received or receivable for goods supplied and services rendered to customers, after deducting sales allowances, rebates and value added taxes. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the customer, the revenue and costs incurred in respect of the transaction can be measured reliably and collectability is reasonably assured.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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.

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Long term contracts

| Profit on long-term contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Full provision is made for losses on all contracts in the year in which they are first foreseen.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised on 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 lease term, whichever is shorter.

| The interest element of these obligations is charged to the 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 64 (2025 - 57 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 April 2025 | 1,100,000 |  | 3,158,774 |  | 105,130 |  | 796,793 |  | 5,160,697 |  |

| Additions | - |  | 396,821 |  | 45,905 |  | 414,132 |  | 856,858 |  |

| Disposals | - |  | - |  | - |  | (48,750 | ) | (48,750 | ) |

| At 31 March 2026 | 1,100,000 |  | 3,555,595 |  | 151,035 |  | 1,162,175 |  | 5,968,805 |  |

| DEPRECIATION

| At 1 April 2025 | 110,000 |  | 2,252,750 |  | 70,066 |  | 141,485 |  | 2,574,301 |  |

| Charge for year | 22,000 |  | 185,691 |  | 8,458 |  | 212,371 |  | 428,520 |  |

| Eliminated on disposal | - |  | - |  | - |  | (5,042 | ) | (5,042 | ) |

| At 31 March 2026 | 132,000 |  | 2,438,441 |  | 78,524 |  | 348,814 |  | 2,997,779 |  |

| NET BOOK VALUE

| At 31 March 2026 | 968,000 |  | 1,117,154 |  | 72,511 |  | 813,361 |  | 2,971,026 |  |

| At 31 March 2025 | 990,000 |  | 906,024 |  | 35,064 |  | 655,308 |  | 2,586,396 |  |

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 March 2026 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2020 | 200,000 |  | - |  | - |  | - |  | 200,000 |  |

| Cost | 900,000 |  | 3,555,595 |  | 151,035 |  | 1,162,175 |  | 5,768,805 |  |

1,100,000 |  | 3,555,595 |  | 151,035 |  | 1,162,175 |  | 5,968,805 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

| 31.3.26 |  | 31.3.25

£ | £ |

| Cost | 900,000 |  | 900,000 |  |

| Aggregate depreciation | 162,000 |  | 144,000 |  |

| Freehold land and buildings were valued on an open market basis on 31 March 2020 by the directors.

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 340,730 |  | 80,632 |  |

| Amounts recoverable on contract | 528,411 |  | 858,947 |  |

| Other debtors | 700 |  | 1,850 |  |

869,841 |  | 941,429 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans and overdrafts | 30,874 |  | 36,119 |  |

| Hire purchase contracts | 226,959 |  | 153,000 |  |

| Trade creditors | 124,859 |  | 99,601 |  |

| Taxation and social security | 198,118 |  | 231,733 |  |

| Other creditors | 9,287 |  | 8,899 |  |

590,097 |  | 529,352 |  |

| Other creditors includes accruals and deferred income of £6,350 (2025: £7,237).

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | 366,161 |  | 6,020 |  |

| Hire purchase contracts | 219,197 |  | 246,829 |  |

585,358 |  | 252,849 |  |

| Apex Scaffolding (Leicester) Limited (Registered number: 04258341) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 219,602 |  | - |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | 397,035 |  | 42,139 |  |

| Hire purchase contracts | 446,156 |  | 399,829 |  |

843,191 |  | 441,968 |  |

| The bank loan is secured against the assets of the company.

| Hire purchase liabilities are secured against the individual assets being so acquired.