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REGISTERED NUMBER: 01408616 (England and Wales)

| BURRAS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BURRAS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | M A Burras

| S C Upton

| G Phillips

| SECRETARY: | Mrs S J Burras

| REGISTERED OFFICE: | The Plant Yard

| Walton Road

| Drayton

| Portsmouth

| Hampshire

| PO6 1UJ

| REGISTERED NUMBER: | 01408616 (England and Wales)

| ACCOUNTANTS: | Morris Crocker

| Chartered Accountants

| Lake House

| 2 Port Way

| Port Solent

| Hampshire

| PO6 4TY

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,162 |  | 28,442 |  |

Investments | 5 | 75 |  | 75 |  |

18,237 |  | 28,517 |  |

CURRENT ASSETS

Stocks | 20,000 |  | 5,000 |  |

Debtors | 6 | 1,319,576 |  | 1,114,533 |  |

Cash at bank and in hand | 161,067 |  | 356,822 |  |

1,500,643 |  | 1,476,355 |  |

CREDITORS

Amounts falling due within one year | 7 | 342,743 |  | 428,049 |  |

NET CURRENT ASSETS | 1,157,900 |  | 1,048,306 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,176,137 |  | 1,076,823 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (7,637 | ) | (252,203 | ) |

PROVISIONS FOR LIABILITIES | 9 | (4,540 | ) | (7,111 | ) |

NET ASSETS | 1,163,960 |  | 817,509 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 1,163,860 |  | 817,409 |  |

SHAREHOLDERS' FUNDS | 1,163,960 |  | 817,509 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

BALANCE SHEET - continued

28 FEBRUARY 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 20 August 2026 and were signed on its behalf by:

M A Burras - Director

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Burras 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.

| Turnover

| Turnover represents net invoiced sales of goods and services in respect of work undertaken as civil engineers in the UK, excluding value added tax.

| 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% on cost

| Computer equipment | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

| Financial instruments

| Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

| Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| 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.

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 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 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.

| 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 19 (2025 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 97,174 |  | 12,805 |  | 109,979 |  |

| Additions | 3,800 |  | 3,455 |  | 7,255 |  |

| At 28 February 2026 | 100,974 |  | 16,260 |  | 117,234 |  |

| DEPRECIATION

| At 1 March 2025 | 71,568 |  | 9,969 |  | 81,537 |  |

| Charge for year | 15,063 |  | 2,472 |  | 17,535 |  |

| At 28 February 2026 | 86,631 |  | 12,441 |  | 99,072 |  |

| NET BOOK VALUE

| At 28 February 2026 | 14,343 |  | 3,819 |  | 18,162 |  |

| At 28 February 2025 | 25,606 |  | 2,836 |  | 28,442 |  |

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 75 |  |

| NET BOOK VALUE

| At 28 February 2026 | 75 |  |

| At 28 February 2025 | 75 |  |

6. | DEBTORS

2026 | 2025 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 984,243 |  | 765,787 |  |

| Amounts recoverable on contract | 219,650 |  | 249,800 |  |

| Other debtors | 112,012 |  | 98,946 |  |

1,315,905 |  | 1,114,533 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 3,671 |  | - |  |

| Aggregate amounts | 1,319,576 |  | 1,114,533 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 109,699 |  | 307,485 |  |

| Taxation and social security | 209,050 |  | 106,736 |  |

| Other creditors | 23,994 |  | 13,828 |  |

342,743 |  | 428,049 |  |

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

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 7,637 |  | 252,203 |  |

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 4,540 |  | 7,111 |  |

| BURRAS LIMITED (REGISTERED NUMBER: 01408616) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 March 2025 | 7,111 |  |

| Accelerated capital allowances | (2,571 | ) |

| Balance at 28 February 2026 | 4,540 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 51 | Ordinary A | £1 | 51 |  | 51 |  |

| 49 | Ordinary B | £1 | 49 |  | 49 |  |

100 |  | 100 |  |

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M A Burras.