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REGISTERED NUMBER: 02779409 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2024 |

| FOR |

| JOHN BYWATER TRANSPORT LIMITED |

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JOHN BYWATER TRANSPORT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2024

| DIRECTORS: | J-C Ricart

| R Fiquet

| K Letham

| REGISTERED OFFICE:

| Pike Road Industrial Estate

| Pike Road

| Eythorne

| Kent

| CT15 4ND

| REGISTERED NUMBER: | 02779409 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Paul Flood BFP FCA

| AUDITORS: | Spain Brothers & Co

| Chartered Accountants and Statutory Auditors

| Westgate House

| 87 St Dunstans Street

| Canterbury

| Kent

| CT2 8AE

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

BALANCE SHEET

31ST DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,576,678 |  | 1,095,463 |  |

Investments | 6 | 25,000 |  | 25,000 |  |

1,601,678 |  | 1,120,463 |  |

CURRENT ASSETS

Stocks | 7 | 3,142 |  | 3,539 |  |

Debtors | 8 | 888,613 |  | 869,115 |  |

Cash at bank and in hand | 145,239 |  | 54,826 |  |

1,036,994 |  | 927,480 |  |

CREDITORS

Amounts falling due within one year | 9 | 867,302 |  | 775,989 |  |

NET CURRENT ASSETS | 169,692 |  | 151,491 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,771,370 |  | 1,271,954 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (831,487 | ) | (423,395 | ) |

PROVISIONS FOR LIABILITIES | (146,214 | ) | (220,741 | ) |

NET ASSETS | 793,669 |  | 627,818 |  |

CAPITAL AND RESERVES

Called up share capital | 1,316 |  | 1,316 |  |

Share premium | 99,684 |  | 99,684 |  |

Retained earnings | 692,669 |  | 526,818 |  |

793,669 |  | 627,818 |  |

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

BALANCE SHEET - continued

31ST DECEMBER 2024

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 15th September 2025 and were signed on its behalf by:

K Letham - Director

R Fiquet - Director

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

1. | STATUTORY INFORMATION

| John Bywater Transport 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 50 years

| Improvements to property | - | Straight line over 15 years

| Plant and machinery | - | 20% on reducing balance and 10% on reducing balance

| Fixtures and fittings | - | 50% on reducing balance, 40% on reducing balance, Straight line over 3 years and Straight line over 15 years

| Motor vehicles | - | 25% on reducing balance, Straight line over life of lease, Straight line over 7 years and Straight line over 5 years

| Stocks

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

| 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.

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

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 45 (2023 - 49 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2024

| and 31st December 2024 | 14,000 |  |

| AMORTISATION

| At 1st January 2024

| and 31st December 2024 | 14,000 |  |

| NET BOOK VALUE

| At 31st December 2024 | - |  |

| At 31st December 2023 | - |  |

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1st January 2024 | 246,739 |  | 16,606 |  | 519,955 |  |

| Additions | - |  | - |  | 42,696 |  |

| Disposals | - |  | - |  | - |  |

| At 31st December 2024 | 246,739 |  | 16,606 |  | 562,651 |  |

| DEPRECIATION

| At 1st January 2024 | 7,342 |  | 356 |  | 340,232 |  |

| Charge for year | 1,046 |  | 1,107 |  | 30,059 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31st December 2024 | 8,388 |  | 1,463 |  | 370,291 |  |

| NET BOOK VALUE

| At 31st December 2024 | 238,351 |  | 15,143 |  | 192,360 |  |

| At 31st December 2023 | 239,397 |  | 16,250 |  | 179,723 |  |

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1st January 2024 | 80,919 |  | 1,322,000 |  | 2,186,219 |  |

| Additions | 2,895 |  | 674,120 |  | 719,711 |  |

| Disposals | - |  | (126,900 | ) | (126,900 | ) |

| At 31st December 2024 | 83,814 |  | 1,869,220 |  | 2,779,030 |  |

| DEPRECIATION

| At 1st January 2024 | 72,924 |  | 669,902 |  | 1,090,756 |  |

| Charge for year | 1,453 |  | 202,056 |  | 235,721 |  |

| Eliminated on disposal | - |  | (124,125 | ) | (124,125 | ) |

| At 31st December 2024 | 74,377 |  | 747,833 |  | 1,202,352 |  |

| NET BOOK VALUE

| At 31st December 2024 | 9,437 |  | 1,121,387 |  | 1,576,678 |  |

| At 31st December 2023 | 7,995 |  | 652,098 |  | 1,095,463 |  |

| Included within Tangible Fixed Assets are Motor Vehicles and Trailers with a cost of £2,064,772 and Net Book Value of £1,166,069 that are subject to finance.

| The depreciation for the year on these assets was £220,904.

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st January 2024

| and 31st December 2024 | 25,000 |  |

| NET BOOK VALUE

| At 31st December 2024 | 25,000 |  |

| At 31st December 2023 | 25,000 |  |

7. | STOCKS

2024 | 2023 |

£ | £ |

| Stocks | 3,142 |  | 3,539 |  |

8. | DEBTORS

2024 | 2023 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 781,032 |  | 782,124 |  |

| Other debtors | 52,617 |  | 47,617 |  |

| VAT | 10,302 |  | - |  |

| Prepayments and accrued income | 14,662 |  | 14,374 |  |

858,613 |  | 844,115 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 30,000 |  | 25,000 |  |

| Aggregate amounts | 888,613 |  | 869,115 |  |

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

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | - |  | 3,239 |  |

| Other loans | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 260,753 |  | 171,403 |  |

| Trade creditors | 263,948 |  | 246,499 |  |

| Social security and other taxes | 31,191 |  | 35,051 |  |

| VAT | - |  | 13,845 |  |

| Other creditors | 282,670 |  | 278,742 |  |

| Accruals and deferred income | 18,740 |  | 17,210 |  |

867,302 |  | 775,989 |  |

JOHN BYWATER TRANSPORT LIMITED (REGISTERED NUMBER: 02779409) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

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

2024 | 2023 |

£ | £ |

| Other loans - 1-2 years | 10,000 |  | 10,000 |  |

| Other loans - 2-5 years | 2,684 |  | 12,500 |  |

| Hire purchase contracts | 818,803 |  | 400,895 |  |

831,487 |  | 423,395 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Bank loans | - |  | 3,239 |  |

| Other loans | 22,684 |  | 32,500 |  |

| Hire purchase contracts | 1,079,556 |  | 572,298 |  |

1,102,240 |  | 608,037 |  |

| Bank Borrowings are secured by charges over the company's land and buildings and by a floating charge over all other assets.

| The other loans represent funds borrowed under the Government backed Bounce Back scheme.

| Hire purchase and finance lease liabilities are secured against the assets to which they relate.

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Flood BFP FCA (Senior Statutory Auditor)

| for and on behalf of Spain Brothers & Co

13. | RELATED PARTY DISCLOSURES

| In the year 31st December 2024, the Company purchased goods and services totalling £123,214 (2023 £25,791) from AllianceEurope SARL a fellow group member. At the year end the Company owed £9,255 (2023 £13,205) to its fellow group member.

| In the year 31st December 2024, the Company provided goods and services totalling £668,431 (2023 £856,460) to AllianceEurope SARL a fellow group member. At the year end the Company was owed £4,623 (2023 £7,731) from its fellow group member.

| In the year 31st December 2024, the Company paid rent of £40,800 (2023 £20,400) to Bywater Developments (UK) Limited a fellow group member. At the year end the Company owed £Nil (2023 £Nil) to its fellow group member.

14. | ULTIMATE CONTROLLING PARTY

| The Ultimate Parent Company is Sarl Orion, a company registered in France and its address is Z.A -St Jean de la Neuville ,76210 Bolbec, France