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REGISTERED NUMBER: 02607362 (England and Wales)

| Strategic Report, Directors' Report and |

| Financial Statements for the Year Ended 31 May 2025 |

| for |

| Stan Robinson (Stafford) Limited |

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Directors' Report | 3 |

Independent Auditors' Report | 5 |

Statement of Income & Retained Earnings | 8 |

Balance Sheet | 9 |

Statement of Changes in Equity | 10 |

Notes to the Financial Statements | 11 |

Stan Robinson (Stafford) Limited

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mrs FE Robinson

| IG Robinson

| MS Robinson

| Mrs P Wilson

| SJ Carson

| SECRETARY: | Mrs P Wilson

| REGISTERED OFFICE: | Ladford Fields

| Seighford

| Stafford

| ST18 9QE

| REGISTERED NUMBER: | 02607362 (England and Wales)

| AUDITORS: | Muras Baker Jones Limited

| Chartered Accountants and Statutory Auditors

| Regent House

| Bath Avenue

| Wolverhampton

| West Midlands

| WV1 4EG

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Strategic Report

for the Year Ended 31 May 2025

The directors present their strategic report for the year ended 31 May 2025.

The principal activity of the company in the year under review was that of nationwide road haulage distribution.

REVIEW OF BUSINESS

The results for the year are set out in the annexed financial statements which show turnover of £24 million and a pre tax profit of £715 thousand.

KEY PERFORMANCE INDICATORS

The following are some of the more significant key performance indicators identified by the Directors:

- Turnover

The service performance of operations has been excellent underlying Stan Robinson's continued commitment to retain its reputation in the industry. The management and staff have worked hard throughout the year to maintain the level of turnover.

- Asset investment

The Company continues to invest significantly in its vehicles as it's done for many years for the continuance of its trade. This year the company has invested £2 million in new vehicles.

- Operating cashflow

The Company continues to manage its trading cashflow exceptionally well providing self-funding without the need of bank overdraft facilities or bank loans. In 2025 cash generated from operations was in excess of £1.8 million.

The Directors have always and continue to monitor the Company's performance on a regular basis by a review of various financial reports prepared by management.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risk facing the company continues to be maintaining margins and market share which continue to be challenging but, through great service to customers, strong regional representation and the use of modern technology, the directors are confident that the company will always able to meet this challenge.

Further, the company is always exposed to diesel price risk as diesel fuel is a key supply to the transport fleet of vehicles. With new operational efficiencies continually being sought, the directors are hopeful of profitability being sustained. The directors keep a very strict control on all costs and will continue to do so.

POSITION OF THE COMPANY’S BUSINESS AT THE END OF THE YEAR

The financial position of the Company at the end of the year is extremely healthy with adequate cash resources for continuing the business operation.The Company balance sheet shows net current assets of £4.6 million and shareholders' funds of £8.1 million.

OUTLOOK FOR 2026

The Directors are pleased with position that the Company is in and continue to work hard to win new business and further increase the organic growth of the business from its existing customers. The Directors remain confident that the Company is well placed to continue to maintain good levels of profitability in the coming year as in recent years.

BY ORDER OF THE BOARD:

Mrs P Wilson - Secretary

22 September 2025

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Directors' Report

for the Year Ended 31 May 2025

The directors present their report with the financial statements of the company for the year ended 31 May 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 May 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

Mrs FE Robinson

IG Robinson

MS Robinson

Mrs P Wilson

Other changes in directors holding office are as follows:

SJ Carson was appointed as a director after 31 May 2025 but prior to the date of this report.

EMPLOYMENT OF DISABLED PERSONS

The company is committed to a policy of recruitment and promotion on the basis of aptitude and ability without discrimination of any kind. Management actively pursues both the employment of disabled persons whenever a suitable vacancy arises and the continued employment and retraining of employees who become disabled whilst employed by the company. Particular attention is given to the training, career development and promotion of disabled employees with a view to encouraging them to play an active role in the development of the company.

EMPLOYEE INVOLVEMENT

The company's informal management style allows the maintenance of the flow of information to employees, all of whom are eligible to participate in the company's pension scheme.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Directors' Report

for the Year Ended 31 May 2025

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

In the case of each of the persons who are directors of the company at the date when this report is approved:

- So far as each of the directors is aware, there is no relevant audit information of which the company's auditors are unaware; and

- Each of the directors has taken all the steps that they ought to have taken as director to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

BY ORDER OF THE BOARD:

Mrs P Wilson - Secretary

22 September 2025

Independent Auditors' Report to the Members of

Stan Robinson (Stafford) Limited

Opinion

We have audited the financial statements of Stan Robinson (Stafford) Limited (the 'company') for the year ended 31 May 2025 which comprise the Statement of Income & Retained Earnings, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its profit for the year then ended;

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

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Directors' Report, but does not include the financial statements and our Auditors' Report thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Independent Auditors' Report to the Members of

Stan Robinson (Stafford) Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In planning and designing our audit tests we identify and assess the risks of material misstatement within the financial statements, whether due to fraud or error. Our assessment of these risks includes consideration of the nature of the industry and sector, the control environment and the business performance along with the results of our enquiries of management about their own identification and assessment of risks and irregularities. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, UK tax legislation and other laws and regulations identified as risk areas identified from our discussions with management.

Independent Auditors' Report to the Members of

Stan Robinson (Stafford) Limited

We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members including internal specialists, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

After consideration of the above risks we then carried out audit procedures including the following:

- specific tests in relation to material amounts and disclosures in the financial statements considered to be of high risk;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- reviewing correspondence with H M Revenue & Customs;

- enquiring of management and reviewing any correspondence with legal advisors concerning actual and potential litigation and claims;

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

There are inherent limitations in our audit procedures described above. The more removed that the laws and regulations are from financial transactions the less likely it is that we would be aware on non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Trevor Brueton BA FCA (Senior Statutory Auditor)

for and on behalf of Muras Baker Jones Limited

Chartered Accountants and Statutory Auditors

Regent House

Bath Avenue

Wolverhampton

West Midlands

WV1 4EG

22 September 2025

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Statement of Income & Retained Earnings

for the Year Ended 31 May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

TURNOVER | 3 | 23,659,667 |  | 23,686,075 |  |

Cost of sales | 17,736,422 |  | 18,197,126 |  |

GROSS PROFIT | 5,923,245 |  | 5,488,949 |  |

Administrative expenses | 5,346,666 |  | 5,284,216 |  |

576,579 |  | 204,733 |  |

Other operating income | 143,326 |  | 137,152 |  |

OPERATING PROFIT | 5 | 719,905 |  | 341,885 |  |

Interest receivable and similar income | 12,373 |  | 14,471 |  |

732,278 |  | 356,356 |  |

Interest payable and similar expenses | 7 | 17,223 |  | 20,743 |  |

PROFIT BEFORE TAXATION | 715,055 |  | 335,613 |  |

Tax on profit | 8 | 184,118 |  | 87,944 |  |

PROFIT FOR THE FINANCIAL YEAR | 530,937 |  | 247,669 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 530,937 |  | 247,669 |  |

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 9 | 6,273,368 |  | 5,801,724 |  |

CURRENT ASSETS

Stocks | 10 | 116,889 |  | 155,993 |  |

Debtors | 11 | 5,395,673 |  | 5,030,188 |  |

Cash at bank and in hand | 1,313,443 |  | 1,191,729 |  |

6,826,005 |  | 6,377,910 |  |

CREDITORS

Amounts falling due within one year | 12 | 2,197,049 |  | 2,217,602 |  |

NET CURRENT ASSETS | 4,628,956 |  | 4,160,308 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,902,324 |  | 9,962,032 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (1,500,000 | ) | (1,500,000 | ) |

PROVISIONS FOR LIABILITIES | 14 | (1,301,370 | ) | (892,015 | ) |

NET ASSETS | 8,100,954 |  | 7,570,017 |  |

CAPITAL AND RESERVES

Called up share capital | 15 | 300,000 |  | 300,000 |  |

Retained earnings | 16 | 7,800,954 |  | 7,270,017 |  |

SHAREHOLDERS' FUNDS | 8,100,954 |  | 7,570,017 |  |

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

MS Robinson - Director

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Statement of Changes in Equity

for the Year Ended 31 May 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 June 2023 | 300,000 |  | 7,022,348 |  | 7,322,348 |  |

Changes in equity

Total comprehensive income | - |  | 247,669 |  | 247,669 |  |

Balance at 31 May 2024 | 300,000 |  | 7,270,017 |  | 7,570,017 |  |

Changes in equity

Total comprehensive income | - |  | 530,937 |  | 530,937 |  |

Balance at 31 May 2025 | 300,000 |  | 7,800,954 |  | 8,100,954 |  |

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | COMPANY INFORMATION

| Stan Robinson (Stafford) Limited's continuing principal activities during the year was that of nationwide road haulage distribution and related activities.

| The Company, registered in England and Wales, (registered number 02607362), is a private limited company, limited by shares, incorporated and domiciled in the UK. The address of the registered office and principal place of business is Ladford Fields, Seighford, Stafford, ST18 9QE.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| As stated in the Directors Report, the directors believe there are no material uncertainties that call into doubt the Company's ability to continue as a going concern and the accounts have therefore been prepared on the basis that the Company is a going concern.

| The preparation of financial statement in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

| The financial statements are prepared in sterling which is the functional currency of the entity, and rounded to the nearest pound.

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirement of paragraph 3.17(d);

| • | the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

| • | the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

| • | the requirement of paragraph 33.7.

| The following principal accounting policies have been applied:

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include:

| Trade debtor provisioning

| An allowance for doubtful accounts is maintained for potential credit losses based upon management's assessment of the expected collectability of all accounts receivable. The allowance for doubtful accounts is reviewed periodically to assess the adequacy of the allowance.

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes.

| The following criteria is used to determine when revenue is recognised:

| Haulage and storage

| Revenue is recognised on the delivery of the service based on the proportion of the total delivered at the Statement of Financial Position date.

| Parts sales, servicing and test station fees

| Revenue is recognised when the significant risks and rewards of ownership have transferred to the customer. This is usually at the point when the goods are despatched or the service has been delivered.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Long leasehold |  | - 5% straight line |  |

| Plant and machinery |  | - 25% on reducing balance and straight line rates between 10% and 33% |  |

| Office equipment |  | - 25% straight line |  |

| Motor vehicles |  | - 25% on reducing balance and 10% straight line |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within Cost of Sales in the Income Statement.

| Stocks

| Stocks are valued at the lower of cost and net realisable value. Cost is based on the cost of purchase on a first in, first out basis.

| At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its net realisable value. The impairment loss is recognised immediately in profit or loss.

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at transaction price.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| There are no complex financial instruments.

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | TURNOVER

| Turnover arises from: |  |

|  | 31.5.25 |  | 31.5.24 |  |

|  | £ |  | £ |  |

| Rendering of services |  | 23,659,667 |  | 23,686,075 |  |

| Turnover is wholly attributable to the principal activity of the company and arises solely within the United Kingdom.

4. | EMPLOYEES AND DIRECTORS

| 31.5.25 |  | 31.5.24

£ | £ |

| Wages and salaries | 9,507,765 |  | 9,516,352 |  |

| Social security costs | 1,028,395 |  | 980,696 |  |

| Other pension costs | 392,453 |  | 378,571 |  |

10,928,613 |  | 10,875,619 |  |

| The average number of employees during the year was as follows:

| 31.5.25 |  | 31.5.24

| Drivers | 148 |  | 151 |  |

| Indirect | 62 |  | 67 |  |

| Administration | 53 |  | 50 |  |

263 |  | 268 |  |

| 31.5.25 |  | 31.5.24

£ | £ |

| Directors' remuneration | 10,527 |  | 11,011 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire of plant and equipment | 10,823 |  | 15,981 |  |

| Other operating leases | 660,911 |  | 664,125 |  |

| Operating lease income | (44,922 | ) | (43,806 | ) |

| Depreciation - owned assets | 1,538,536 |  | 1,436,717 |  |

| Depreciation - assets on hire purchase contracts or finance leases | - |  | 28,400 |  |

| Profit on disposal of fixed assets | (38,366 | ) | (23,872 | ) |

6. | AUDITORS' REMUNERATION

| 31.5.25 |  | 31.5.24

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 7,871 |  | 7,830 |  |

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank interest | 23 |  | - |  |

| Loans from group companies | 17,200 |  | 19,200 |  |

| Hire purchase | - |  | 1,543 |  |

17,223 |  | 20,743 |  |

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.5.25 |  | 31.5.24

£ | £ |

| Current tax:

| Group relief recoverable | (81,350 | ) | - |  |

| Deferred tax | 265,468 |  | 87,944 |  |

| Tax on profit | 184,118 |  | 87,944 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.5.25 |  | 31.5.24

£ | £ |

| Profit before tax | 715,055 |  | 335,613 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 178,764 |  | 83,903 |  |

| Effects of:

| Expenses not deductible for tax purposes | 3,291 |  | 4,437 |  |

| Movement in deferred tax not accounted for | 2,063 |  | - |  |

| Rounding | - |  | (396 | ) |

| Total tax charge | 184,118 |  | 87,944 |  |

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

9. | TANGIBLE FIXED ASSETS

| Long |  | Plant and |  | Fixtures |  | Motor |

| leasehold |  | machinery |  | & Office |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 June 2024 | 712,453 |  | 1,308,201 |  | 63,169 |  | 18,522,191 |  | 20,606,014 |  |

| Additions | - |  | 27,727 |  | - |  | 2,049,085 |  | 2,076,812 |  |

| Disposals | - |  | - |  | - |  | (1,673,386 | ) | (1,673,386 | ) |

| At 31 May 2025 | 712,453 |  | 1,335,928 |  | 63,169 |  | 18,897,890 |  | 21,009,440 |  |

| DEPRECIATION

| At 1 June 2024 | 501,906 |  | 1,072,673 |  | 45,704 |  | 13,184,007 |  | 14,804,290 |  |

| Charge for year | 12,508 |  | 67,518 |  | 4,458 |  | 1,454,052 |  | 1,538,536 |  |

| Eliminated on disposals | - |  | - |  | - |  | (1,606,754 | ) | (1,606,754 | ) |

| At 31 May 2025 | 514,414 |  | 1,140,191 |  | 50,162 |  | 13,031,305 |  | 14,736,072 |  |

| NET BOOK VALUE

| At 31 May 2025 | 198,039 |  | 195,737 |  | 13,007 |  | 5,866,585 |  | 6,273,368 |  |

| At 31 May 2024 | 210,547 |  | 235,528 |  | 17,465 |  | 5,338,184 |  | 5,801,724 |  |

10. | STOCKS

| 31.5.25 |  | 31.5.24

£ | £ |

| Fuel, tyres and spares | 116,889 |  | 155,993 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 3,916,984 |  | 3,864,374 |  |

| Amounts owed by group undertakings | 1,208,264 |  | 907,632 |  |

| Other debtors | 22,647 |  | 21,125 |  |

| Prepayments and accrued income | 247,778 |  | 237,057 |  |

5,395,673 |  | 5,030,188 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 1,145,383 |  | 1,122,638 |  |

| Social security and other taxes | 290,303 |  | 252,456 |  |

| VAT | 382,985 |  | 377,344 |  |

| Other creditors | 21,086 |  | 84,824 |  |

| Accruals and deferred income | 357,292 |  | 380,340 |  |

2,197,049 |  | 2,217,602 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts owed to group undertakings | 1,500,000 |  | 1,500,000 |  |

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

13. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| The amounts due to group undertakings comprise amounts due to Stan Robinson Group Limited of £1,500,000 which are secured by a debenture dated 8 February 2008 giving a fixed and floating charge over all of the Company's tangible fixed assets with the exception of leasehold property.

14. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 1,301,370 |  | 1,079,250 |  |

| Tax losses carried forward | - |  | (187,235 | ) |

1,301,370 |  | 892,015 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 892,015 |  |

| Provided during year | 265,468 |  |

| Tax losses group relieved | 143,887 |  |

| Balance at 31 May 2025 | 1,301,370 |  |

15. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 300,000 | Ordinary | £1 | 300,000 |  | 300,000 |  |

16. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 7,270,017 |  |

| Profit for the year | 530,937 |  |

| At 31 May 2025 | 7,800,954 |  |

| Retained earnings - includes all current and prior period retained profits and losses.

17. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge represents contributions payable by the company to the fund and amounted to £392,453 (2024 £378,571). At 31 May 2025 there were outstanding contributions of £nil (2024 - £nil).

Stan Robinson (Stafford) Limited (Registered number: 02607362)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

18. | CONTROLLING PARTY

| The Company's immediate parent company is Stan Robinson Group Limited. The smallest and largest group for which group financial statements are prepared that include and consolidate the results of Stan Robinson (Stafford) Limited for the year ended 31 May 2025 is Stan Robinson Group Limited. Copies of these financial statements can be obtained from the Company's registered office. The address of the registered office and principal place of business is Ladford Fields, Seighford, Stafford, ST18 9QE.

| The ultimate controlling party is Stan Robinson Group Limited. Stan Robinson Group Limited is not controlled by any single party.

19. | CONTINGENT LIABILITIES

| The company has given an unlimited guarantee to Yorkshire Bank plc in respect of the borrowings of its parent undertaking. At the year end the liabilities covered by this guarantee amounted to £NIL.

| The company and the group are registered for value added tax as a group and each company is jointly and severally liable for the liability. At the year end the additional liability was £100,488 (2024 - £123,780).

20. | RELATED PARTY DISCLOSURES

| The company occupies property owned by the Stan Robinson Group Pension Scheme, a small self administered pension scheme for the benefit of all of the directors of Stan Robinson Group Limited. Rent of £660,911 (2024 - £664,125) was paid to the scheme during the year. At 31 May 2025 other creditors includes an amount of £nil owing to Stan Robinson Group Pension Scheme (2024- £58,570).