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Registered number: 06921572
Logistic Partners (MTD) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Chandler Tuck Limited
Chartered Accountants
1st Floor
30 North Street
Ashford
Kent
TN24 8JR
Logistic Partners (MTD) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Logistic Partners (MTD) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06921572

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,459 |  | 42,496
|  |  | 30,459 |  | 42,496
CURRENT ASSETS
Stocks | 5 | 41,451 |  | 75,185 |
Debtors | 6 | 307,997 |  | 450,771 |
Cash at bank and in hand |  | 507,968 |  | 427,716 |
|  | 857,416 |  | 953,672 |
Creditors: Amounts Falling Due Within One Year | 7 | (486,952 ) |  | (582,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 370,464 |  | 371,171
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 400,923 |  | 413,667
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,401 ) |  | (3,401 )
NET ASSETS |  |  | 397,522 |  | 410,266
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 387,522 |  | 400,266
SHAREHOLDERS' FUNDS |  |  | 397,522 |  | 410,266

Page 1
Page 2
Logistic Partners (MTD) Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr John Strong Director
26 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Logistic Partners (MTD) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Logistic Partners (MTD) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06921572 . The registered office is MTD Group Distribution Centre, Stapleford Tawney, Romford, Essex, RM4 1SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Motor Vehicles | 20% straight line
Fixtures & Fittings | 20% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 22)
18 22
Page 3
Page 4
Logistic Partners (MTD) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 97,234 | 29,995 | 29,620 | 156,849
Additions | 325 | - | 1,163 | 1,488
As at 30 June 2025 | 97,559 | 29,995 | 30,783 | 158,337
Depreciation
As at 1 July 2024 | 78,822 | 5,999 | 29,532 | 114,353
Provided during the period | 7,271 | 5,999 | 255 | 13,525
As at 30 June 2025 | 86,093 | 11,998 | 29,787 | 127,878
Net Book Value
As at 30 June 2025 | 11,466 | 17,997 | 996 | 30,459
As at 1 July 2024 | 18,412 | 23,996 | 88 | 42,496

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | (33,734 ) |  | -
Finished goods | 75,185 |  | 75,185
| 41,451 |  | 75,185

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 271,259 |  | 411,347
Other debtors | 36,738 |  | 39,424
| 307,997 |  | 450,771

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 80,481 |  | 126,916
Bank loans and overdrafts | - |  | 2,235
Other creditors | 362,171 |  | 403,585
Taxation and social security | 44,300 |  | 49,765
| 486,952 |  | 582,501

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 4
Page 5
Logistic Partners (MTD) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 179,000 |  | 179,000
Later than one year and not later than five years | 662,584 |  | 716,000
Later than five years | - |  | 125,584
| 841,584 |  | 1,020,584

10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is MTD Group of Companies Limited, a comany incorporated in England & Wales. The ultimate controlling party is John Strong who controls 100% of the shares of MTD Group of Companies Limited.
Page 5