The notes on pages 2 to 5 form part of these financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Talus Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Willow End, Stoke Orchard Road, Bishops Cleeve, Cheltenham, Gloucestershire, England, GL52 7DG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents the value, net of value added tax and discounts, of good provided to customers and work carried out in respect of services provided to customers.

Where a contract has only been partially completed at the balance sheet date, turnover represents the fair value of the contract based on the stage of completion.

The gain or loss arising on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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 other 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 tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles                25% on cost

The gain or loss arising on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Only items costing £2,500 are considered to be Tangible Fixed Assets; anything under this limit being deemed general operating expenditure and included within the Profit and Loss account.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

During the year purchases of £4,943 (2024: £2,566) were made from Orchard Hire and Sales Limited; A B Snape is a director. At the year end £1,240 (2024: £670) was owed to Orchard Hire and Sales Limited.

During the year purchases of £72,105 (2024: £29,420) were made from Cotswold Scaffolding Midlands Limited; A B Snape is a director. At the year end £3,390 (2024: £3,050) was owed to Cotswold Scaffolding Midlands Limited.

Willow Construction (Midlands) Ltd provides the company with money for working capital. Management charges were accrued during the year totalling to £nil (2024: £61,925) which remain outstanding as at the balance sheet date. These charges are unsecured, interest free; no terms of repayment have been agreed.

During the year purchases of £20,065 (2024: £18,361) were made from Snape Construction Limited; A B Snape is a director. During the year sales of £648 (2024: £nil) were also made to Snape Construction Limited. At the year end £7,580 (2024: £6,770) was owed to Snape Construction Limited.

PMC (Glos) Ltd provided consultancy services to the company during the year on an arms length basis. The value of these services accrued for during the year was £nil (2024: £30,500) which remain outstanding as at the balance sheet date.

TSML Ltd provided consultancy services to the company during the year on an arms length basis. The value of these services accrued for during the year was £nil (2024: £10,270) which remain outstanding as at the balance sheet date.

The company is a wholly owned subsidiary of Snape Contracting Services Ltd, which is a subsidiary of Snape Construction Limited, which in turn is a wholly-owned subsidiary of Motivebetter Limited. A B Snape is a director of Motivebetter Limited and owns 51% of its issued shared capital as at 31 December 2025. Subsequent to the reporting date, and prior to the approval of these financial statements, A B Snape increased his shareholding in Motivebetter Limited from 51% to 64%. This does not affect the Company's ultimate controlling party at the reporting date and is a non-adjusting post balance sheet event.

Consequently A B Snape is regarded as the ultimate controlling party of this company.

The largest group in which the results of the Company and its group are consolidated is that headed by Motivebetter Limited. The smallest group in which they are consolidated is that headed by Snape Construction Limited. Both of these entities' registered office are the same as that noted on the company information page of these financial statements. The consolidated financial statements for both of these entities can be obtained from Companies House.