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REGISTERED NUMBER: 06751900 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Pellys Transport & Regulatory Services |

| Limited |

| Pellys Transport & Regulatory Services |

| Limited (Registered number: 06751900) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| Pellys Transport & Regulatory Services |

| Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | R P Pelly

| R D V Pelly

| SECRETARY: | D Pelly

| REGISTERED OFFICE: | No. 4 The Exchange

| 9 Station Road

| Stansted Mountfitchet

| Essex

| CM24 8BE

| REGISTERED NUMBER: | 06751900 (England and Wales)

| ACCOUNTANTS: | Lanham and Company Limited

| Chartered Accountants

| 9 Great Chesterford Court

| London Road

| Great Chesterford

| Essex

| CB10 1PF

| Pellys Transport & Regulatory Services |

| Limited (Registered number: 06751900) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 31,443 |  | 37,671 |  |

CURRENT ASSETS

Debtors | 5 | 94,991 |  | 103,680 |  |

Investments | 6 | 154,718 |  | 163,162 |  |

Cash at bank and in hand | 397,609 |  | 280,243 |  |

647,318 |  | 547,085 |  |

CREDITORS

Amounts falling due within one year | 7 | 234,508 |  | 140,142 |  |

NET CURRENT ASSETS | 412,810 |  | 406,943 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 444,253 |  | 444,614 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 6,716 |  | 16,792 |  |

NET ASSETS | 437,537 |  | 427,822 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 437,437 |  | 427,722 |  |

SHAREHOLDERS' FUNDS | 437,537 |  | 427,822 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

| Pellys Transport & Regulatory Services |

| Limited (Registered number: 06751900) |

Balance Sheet - continued

31 March 2025

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 Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by:

R P Pelly - Director

| Pellys Transport & Regulatory Services |

| Limited (Registered number: 06751900) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Pellys Transport & Regulatory Services 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 and revenue recognition

| Revenue from the rendering of services is only recognised when the outcome of a transaction can be estimated reliably and is then recognised according to the stage of completion of the transaction at the end of the reporting period.

| 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 | - | 33% on cost, 25% on reducing balance, 15% on reducing balance and straight line over the lease period

| Current asset investments

| When listed investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are recognised initially, they are measured at the transaction price.

| These investments are subsequently measured at fair value with changes in fair value recognised in profit or loss.

| 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.

| 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.

| Pellys Transport & Regulatory Services |

| Limited (Registered number: 06751900) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Trade debtors and creditors are classed as basic financial instruments and are initially measured at transaction price.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term deposits with an original maturity date of three months or less.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 281,370 |  |

| Additions | 2,653 |  |

| At 31 March 2025 | 284,023 |  |

| DEPRECIATION

| At 1 April 2024 | 243,699 |  |

| Charge for year | 8,881 |  |

| At 31 March 2025 | 252,580 |  |

| NET BOOK VALUE

| At 31 March 2025 | 31,443 |  |

| At 31 March 2024 | 37,671 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 17,670 |  | 44,932 |  |

| Amounts recoverable on contract | 38,188 |  | 26,992 |  |

| Other debtors | 39,133 |  | 31,756 |  |

94,991 |  | 103,680 |  |

6. | CURRENT ASSET INVESTMENTS

| 31.3.25 |  | 31.3.24

£ | £ |

| Listed investments | 154,718 |  | 163,162 |  |

| Pellys Transport & Regulatory Services |

| Limited (Registered number: 06751900) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 10,648 |  | 10,648 |  |

| Trade creditors | 2,690 |  | 8,005 |  |

| Taxation and social security | 109,359 |  | 90,401 |  |

| Other creditors | 111,811 |  | 31,088 |  |

234,508 |  | 140,142 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 6,716 |  | 16,792 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| Included within other debtors is a balance of £815 owed by a director, this was repaid after the year end.

| The ultimate controlling party is R P Pelly.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Pellys Transport & Regulatory Services

Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pellys Transport & Regulatory Services Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pellys Transport & Regulatory Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pellys Transport & Regulatory Services Limited and state those matters that we have agreed to state to the Board of Directors of Pellys Transport & Regulatory Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pellys Transport & Regulatory Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pellys Transport & Regulatory Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pellys Transport & Regulatory Services Limited. You consider that Pellys Transport & Regulatory Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pellys Transport & Regulatory Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lanham and Company Limited

Chartered Accountants

9 Great Chesterford Court

London Road

Great Chesterford

Essex

CB10 1PF

2 September 2025