REGISTERED NUMBER: 01211657 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements

for the Year Ended 31 May 2025

for

Stan Robinson Group Limited

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

5

Independent Auditors' Report

7

Consolidated Statement of Comprehensive Income

10

Consolidated Balance Sheet

11

Company Balance Sheet

12

Consolidated Statement of Changes in Equity

13

Company Statement of Changes in Equity

14

Consolidated Cash Flow Statement

15

Notes to the Consolidated Cash Flow Statement

16

Notes to the Consolidated Financial Statements

17

DIRECTORS:

Mrs FE Robinson

IG Robinson

MS Robinson

Mrs P Wilson

SECRETARY:

Mrs P Wilson

REGISTERED OFFICE:

Ladford Fields

Seighford

Stafford

ST18 9QE

REGISTERED NUMBER:

01211657 (England and Wales)

AUDITORS:

Muras Baker Jones Limited

Chartered Accountants and Statutory Auditors

Regent House

Bath Avenue

Wolverhampton

West Midlands

WV1 4EG

The directors present their strategic report of the company and the group for the year ended 31 May 2025.

The principal activity of the group in the year under review was that of nationwide road haulage distribution and storage contractors.

REVIEW OF BUSINESS

The results for the year of the company and group are set out in the annexed financial statements.

2024-2025 was another successful year for Stan Robinson Group.

Throughout the year the Group has remained financially strong with very good levels of cashflow providing self funding without the need for bank financing.

KEY PERFORMANCE INDICATORS

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

Turnover

Total consolidated group sales was maintained as last year at £26 million.

The service performance of the haulage operation continues to be excellent underlying Stan Robinson's continued commitment to retain and further its reputation in the industry. The management and staff have continued to work hard to maintain its commitment to customers by always looking to improve service quality and achieve customer satisfaction.

Asset investment

The Group continues to invest in its vehicles to support the haulage business with £2 million being invested again this year. This continuous investment looks to improve the quality of service and realise better service times to ensure customer expectations are met or better still exceeded.

Operating cashflow

As mentioned previously, the Group continues to manage its trading cashflow exceptionally well without the need of bank overdrafts or bank financing. In 2025 cash generated from operations was over £3 million.

The Directors have always and continue to monitor the Group's performance on a regular basis by a review of various financial reports prepared by management striving for continual improvement wherever possible.

STREAMLINED ENERGY AND CARBON REPORTING

Greenhouse gas (GHG) emissions and energy use for the period 1 June 2024 to 31 May 2025

2024/25

2023/24

Scope 1 emissions in metric tonnes CO2e

Vehicle fleet (mobile)

8,349

9,971

Scope 2 emissions in metric tonnes CO2e

Purchased electricity

119

264

Total gross emissions in metric tonnes CO2e

8,468

10,235

Intensity ratio Tonnes CO2e per £m

321

392

STREAMLINED ENERGY AND CARBON REPORTING (continued)

Managing climate and energy

The Group's primary energy objective is to maintain and improve current performance levels in relation to the energy baseline already established and the energy efficiency of the Group by identifying project specific initiatives to reduce electricity consumption and fuel use. Monitoring of electricity and fuel use is used to inform the success of the initiatives and to identify how further energy efficiencies can be achieved. The plan aims to mitigate the impact of CO2 emissions.

Strategy

1. Agree annual energy targets in line with energy baseline, strategy, goals, and monitor performance monthly.

2. Review performance trends and continually update the action plan.

3. Engage with employees to ensure they support the approach to energy management.

4. Empower employees to change the way they work.

4. Ensure as directors that the Group complies with existing, new and emerging legislation.

The Group will continuously monitor performance and report any progress against actions. The action plans will be reviewed monthly by directors and senior management.

Carbon data reporting methodology

The directors have followed the 2019 HM Government Environmental Reporting Guidelines. They have also used the GHG Reporting Protocol Corporate Standard and have used the 2025 UK Government's Conversion Factors for Company Reporting.

Further they have used the intensity metric of total Greenhouse Gas (GHG) emissions per £m revenue (tCO2e/£m) for normalising emissions.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risk facing the group 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 group will always be able to meet this challenge.

Further, the group 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.

SECTION 172(1) STATEMENT

The directors of Stan Robinson Group Limited ("Stan Robinson") confirm that they have acted in good faith in the way they consider what would be most likely to promote the success of the Group for the benefit of its members as a whole. In doing so they have considered, among other matters, those set out in section 172(1) (a) to (f) of the Companies Act 2006:

(a) the likely consequences of any decision in the long term;

(b) the interests of the group's employees;

(c) the need to foster the group's business relationships with suppliers, customers and others;

(d) the impact of the group's operations on the community and the environment;

(e) the desirability of the group maintaining a reputation for high standards of business conduct;

(f) and the need to act fairly as between members of the group.

The stakeholders the directors consider in this regard are primarily its employees and customers. Engagement with all stakeholders is of fundamental importance across the business and the directors are focused on building these relationships on a continuous basis.

SECTION 172(1) STATEMENT (continued)

Employees

The employees are at the centre of everything Stan Robinson does and the Group continues to invest time and money in making Stan Robinson a better place to work. The directors recognise that the success of the business depends on attracting, retaining and motivating employees, by ensuring that Stan Robinson remains a responsible employer, from pay and benefits to the health, safety and workplace environment. The employees, staff and directors have lots of expertise, especially in terms of experience and logistics know-how.Gender pay gap is monitored and the directors try to identify opportunities to improve performance throughout all levels of employ.

Customers

Stan Robinson seeks to put its customers at the top of its priorities. In some areas there is some reliance on a small number of customers. Loss of a significant customer would impact on revenues and profits. Relationship management of significant customers remains a priority, with the senior management closely involved and reporting regularly.

The directors consider that in the best interests of Stan Robinson and to do the right thing in terms of delivering continued value for all stakeholders over the longer term that cash be retained to continue capital investment to further develop and grow the logistics business. A newer vehicle fleet will have a beneficial impact on the community in terms of having quality of jobs available, and will further support the development of a low carbon infrastructure by working to minimise emissions.

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

The financial positions of the company and group at the end of the year is extremely healthy with adequate cash resources for continuing the business operations. The group balance sheet shows net current assets of £5.5 million and shareholders' funds of almost £19 million.

OUTLOOK FOR 2026

The Directors remain pleased with the position that the Group 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 are confident that the Group is well placed to continue to maintain similar levels of profitability in the coming years.

BY ORDER OF THE BOARD:

Mrs P Wilson - Secretary

22 September 2025

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

DIVIDENDS

An interim dividend of £0.44 per share on the Ordinary £1 shares was paid on 30 September 2024.

Final dividends on the shares were paid 31 May 2025 as follows:

Ordinary £1 shares

£0.33

Preference £1 shares

£0.035

The total distribution of dividends for the year ended 31 May 2025 is £312,250.

DIRECTORS

The following were directors of the company during the year:

FE Robinson

IG Robinson

MS Robinson

P Wilson

EMPLOYMENT OF DISABLED PERSONS

The group 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 group. 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 group.

EMPLOYEE INVOLVEMENT

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

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors 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 the group and of the profit or loss of the group 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;

-	state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

-	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 and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 S.418 of the Companies Act 2006.

BY ORDER OF THE BOARD:

Mrs P Wilson - Secretary

22 September 2025

Opinion

We have audited the financial statements of Stan Robinson Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 May 2025 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, 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 group's and of the parent company's affairs as at 31 May 2025 and of the group's 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 group 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 group's and the parent 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 Group Strategic Report and the Report of the Directors, 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 Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

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

Matters on which we are required to report by exception

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

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, 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 group's and the parent 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 group or the parent 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:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 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.

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

TURNOVER

3

26,346,069

26,108,082

Cost of sales

19,102,186

19,584,590

GROSS PROFIT

7,243,883

6,523,492

Administrative expenses

5,891,632

5,771,174

1,352,251

752,318

Other operating income

109,526

137,152

OPERATING PROFIT

6

1,461,777

889,470

Interest receivable and similar income

73,473

27,166

1,535,250

916,636

Interest payable and similar expenses

8

12,273

11,918

PROFIT BEFORE TAXATION

1,522,977

904,718

Tax on profit

9

420,684

265,858

PROFIT FOR THE FINANCIAL YEAR

1,102,293

638,860

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

1,102,293

638,860

Profit attributable to:

Owners of the parent

1,102,293

638,860

Total comprehensive income attributable to:

Owners of the parent

1,102,293

638,860

FIXED ASSETS

Tangible assets

12

15,360,820

14,662,695

Investments

13

-

-

15,360,820

14,662,695

CURRENT ASSETS

Stocks

14

116,889

155,993

Debtors

15

4,969,257

4,858,948

Cash at bank and in hand

3,376,442

2,842,814

8,462,588

7,857,755

CREDITORS

Amounts falling due within one year

16

2,984,808

2,983,414

NET CURRENT ASSETS

5,477,780

4,874,341

TOTAL ASSETS LESS CURRENT LIABILITIES

20,838,600

19,537,036

CREDITORS

Amounts falling due after more than one year

17

(350,000

)

(350,000

)

PROVISIONS FOR LIABILITIES

21

(1,712,077

)

(1,212,806

)

NET ASSETS

18,776,523

17,974,230

CAPITAL AND RESERVES

Called up share capital

22

433,840

433,840

Capital redemption reserve

23

600

600

Retained earnings

23

18,342,083

17,539,790

SHAREHOLDERS' FUNDS

18,776,523

17,974,230

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

FIXED ASSETS

Tangible assets

12

8,969,153

8,764,957

Investments

13

600,000

600,000

9,569,153

9,364,957

CURRENT ASSETS

Debtors

15

1,641,393

1,510,026

Cash at bank

1,761,560

1,594,262

3,402,953

3,104,288

CREDITORS

Amounts falling due within one year

16

1,237,896

968,525

NET CURRENT ASSETS

2,165,057

2,135,763

TOTAL ASSETS LESS CURRENT LIABILITIES

11,734,210

11,500,720

CREDITORS

Amounts falling due after more than one year

17

(350,000

)

(350,000

)

PROVISIONS FOR LIABILITIES

21

(385,404

)

(301,944

)

NET ASSETS

10,998,806

10,848,776

CAPITAL AND RESERVES

Called up share capital

22

433,840

433,840

Capital redemption reserve

600

600

Retained earnings

10,564,366

10,414,336

SHAREHOLDERS' FUNDS

10,998,806

10,848,776

Company's profit for the financial year

450,030

386,577

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

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 June 2023

433,840

17,165,930

600

17,600,370

Changes in equity

Dividends

-

(265,000

)

-

(265,000

)

Total comprehensive income

-

638,860

-

638,860

Balance at 31 May 2024

433,840

17,539,790

600

17,974,230

Changes in equity

Dividends

-

(300,000

)

-

(300,000

)

Total comprehensive income

-

1,102,293

-

1,102,293

Balance at 31 May 2025

433,840

18,342,083

600

18,776,523

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 June 2023

433,840

10,292,759

600

10,727,199

Changes in equity

Dividends

-

(265,000

)

-

(265,000

)

Total comprehensive income

-

386,577

-

386,577

Balance at 31 May 2024

433,840

10,414,336

600

10,848,776

Changes in equity

Dividends

-

(300,000

)

-

(300,000

)

Total comprehensive income

-

450,030

-

450,030

Balance at 31 May 2025

433,840

10,564,366

600

10,998,806

Cash flows from operating activities

Cash generated from operations

1

3,224,272

1,689,121

Interest paid

(23

)

1,875

Interest element of hire purchase or finance lease rental payments paid

-

(1,543

)

Finance costs paid

(12,250

)

(12,250

)

Tax paid

-

251,000

Net cash from operating activities

3,211,999

1,928,203

Cash flows from investing activities

Purchase of tangible fixed assets

(2,556,842

)

(1,561,426

)

Sale of tangible fixed assets

104,998

213,294

Interest received

73,473

27,166

Net cash from investing activities

(2,378,371

)

(1,320,966

)

Cash flows from financing activities

Hire purchase repayments in year

-

(44,408

)

Equity dividends paid

(300,000

)

(265,000

)

Net cash from financing activities

(300,000

)

(309,408

)

Increase in cash and cash equivalents

533,628

297,829

Cash and cash equivalents at beginning of year

2

2,842,814

2,544,985

Cash and cash equivalents at end of year

2

3,376,442

2,842,814

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.5.25

31.5.24

£

£

Profit before taxation

1,522,977

904,718

Depreciation charges

1,792,085

1,720,218

Profit on disposal of fixed assets

(38,366

)

(23,872

)

Finance costs

12,273

11,918

Finance income

(73,473

)

(27,166

)

3,215,496

2,585,816

Decrease/(increase) in stocks

39,104

(39,970

)

Increase in trade and other debtors

(110,309

)

(313,408

)

Increase/(decrease) in trade and other creditors

79,981

(543,317

)

Cash generated from operations

3,224,272

1,689,121

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 May 2025

31.5.25

1.6.24

£

£

Cash and cash equivalents

3,376,442

2,842,814

Year ended 31 May 2024

31.5.24

1.6.23

£

£

Cash and cash equivalents

2,842,814

2,544,985

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.6.24

Cash flow

At 31.5.25

£

£

£

Net cash

Cash at bank and in hand

2,842,814

533,628

3,376,442

2,842,814

533,628

3,376,442

Debt

Debts falling due after 1 year

(350,000

)

-

(350,000

)

(350,000

)

-

(350,000

)

Total

2,492,814

533,628

3,026,442

1.	COMPANY INFORMATION

Stan Robinson Group's Limited's continuing principal activities during the year was that of nationwide road haulage distribution and storage contractors.

The Company, registered in England and Wales, (registered number 01211657), 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 principle accounting policies adopted in the preparation of the financial statements are set out below.

These Group financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention and are in accordance with applicable accounting standard.

The group has cash resources and has no requirement for further external funding. The directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future.On this basis the directors consider that it is appropriate to prepare the accounts on a going concern basis.

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

Basis of consolidation

The consolidated financial statements incorporate the results of Stan Robinson Group Limited and all its subsidiary undertakings as at 31 May 2025 using the acquisition or merger method of accounting as required. Where the acquisition method is used, the results of subsidiary undertakings are included from the date of acquisition.

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.