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REGISTERED NUMBER: 10505683 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Marshall's Logistics Limited

Marshall's Logistics Limited (Registered number: 10505683)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

Marshall's Logistics Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | D T Marshall

| W M Marshall

| REGISTERED OFFICE: | 1 Pedders Close

| Colchester

| Essex

| CO3 4QX

| REGISTERED NUMBER: | 10505683 (England and Wales)

| ACCOUNTANTS: | Michael J Ventham

| 11 Lincoln Way

| Maldon

| Essex

| CM9 6GL

Marshall's Logistics Limited (Registered number: 10505683)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 784,302 |  | 975,163 |  |

Investments | 5 | 286,638 |  | 286,638 |  |

1,070,940 |  | 1,261,801 |  |

CURRENT ASSETS

Debtors | 6 | 2,289,664 |  | 2,256,806 |  |

Cash at bank and in hand | 55,347 |  | 72,326 |  |

2,345,011 |  | 2,329,132 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,081,266 |  | 2,095,671 |  |

NET CURRENT ASSETS | 263,745 |  | 233,461 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,334,685 |  | 1,495,262 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (254,265 | ) | (466,024 | ) |

PROVISIONS FOR LIABILITIES | 9 | (187,707 | ) | (238,439 | ) |

NET ASSETS | 892,713 |  | 790,799 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 50,000 |  | 50,000 |  |

Retained earnings | 11 | 842,713 |  | 740,799 |  |

892,713 |  | 790,799 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Marshall's Logistics Limited (Registered number: 10505683)

Balance Sheet - continued

30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

D T Marshall - Director

W M Marshall - Director

Marshall's Logistics Limited (Registered number: 10505683)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Marshall's Logistics 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures & Fittings |  | 25% WDV |  |

| Motor Vehicles |  | varying rates |  |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Hire purchase commitments

| Fixed assets obtained through hire purchase agreements are capitalised on the date at which the asset came into use. Interest on the lease is charged to profit or loss in the period to which it relates.

| 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 12 (2024 - 14 ) .

Marshall's Logistics Limited (Registered number: 10505683)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |  | Motor |

| & Fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 21,103 |  | 1,386,315 |  | 1,407,418 |  |

| Additions | 1,188 |  | 21,980 |  | 23,168 |  |

| At 30 April 2025 | 22,291 |  | 1,408,295 |  | 1,430,586 |  |

| DEPRECIATION

| At 1 May 2024 | 11,556 |  | 420,699 |  | 432,255 |  |

| Charge for year | 2,404 |  | 211,625 |  | 214,029 |  |

| At 30 April 2025 | 13,960 |  | 632,324 |  | 646,284 |  |

| NET BOOK VALUE

| At 30 April 2025 | 8,331 |  | 775,971 |  | 784,302 |  |

| At 30 April 2024 | 9,547 |  | 965,616 |  | 975,163 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 286,638 |  |

| NET BOOK VALUE

| At 30 April 2025 | 286,638 |  |

| At 30 April 2024 | 286,638 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 1,322,212 |  | 1,232,355 |  |

| Bad debt provision | (52,075 | ) | (30,458 | ) |

| Amounts owed by group undertakings | 874,221 |  | 919,154 |  |

| Other debtors | (56 | ) | 2,954 |  |

| Prepayments | 145,362 |  | 132,801 |  |

2,289,664 |  | 2,256,806 |  |

Marshall's Logistics Limited (Registered number: 10505683)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | 30,563 |  | 27,831 |  |

| Hire purchase contracts | 181,196 |  | 283,196 |  |

| Trade creditors | 791,891 |  | 899,092 |  |

| Tax | 285,127 |  | 279,230 |  |

| Social security and other taxes | 5,702 |  | 4,883 |  |

| VAT | 111,198 |  | 123,641 |  |

| Other loan accounts | 961 |  | 1,765 |  |

| Pension control | 525 |  | 537 |  |

| Invoice discounting | 633,903 |  | 435,678 |  |

| Directors' loan accounts | 7,219 |  | 10,055 |  |

| Accrued expenses | 32,981 |  | 29,763 |  |

2,081,266 |  | 2,095,671 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans - 1-2 years | 33,295 |  | 30,563 |  |

| Bank loans - 2-5 years | 17,672 |  | 50,967 |  |

| Hire purchase contracts | 203,298 |  | 384,494 |  |

254,265 |  | 466,024 |  |

9. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax | 187,707 |  | 238,439 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 238,439 |  |

| Credit to Income Statement during year | (50,732 | ) |

| Balance at 30 April 2025 | 187,707 |  |

Marshall's Logistics Limited (Registered number: 10505683)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal Value: |  |  | 30.4.25 |  |  | 30.4.25 |  |

|  | £ |  |  | £ |  |

| 19,000 |  | Ordinary |  | 1 |  |  | 19,000 |  |  | 19,000 |  |

| 10,000 |  | Ordinary 'A' |  | 1 |  |  | 10,000 |  |  | 10,000 |  |

| 2,500 |  | Ordinary 'B' |  | 1 |  |  | 2,500 |  |  | 2,500 |  |

| 7,500 |  | Ordinary 'C' |  | 1 |  |  | 7,500 |  |  | 7,500 |  |

| 10,000 |  | Ordinary 'D' |  | 1 |  |  | 10,000 |  |  | 10,000 |  |

| 1,000 |  | Ordinary 'E' |  | 1 |  |  | 1,000 |  |  | 1,000 |  |

|  | 50,000 |  |  | 50,000 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 740,799 |  |

| Profit for the year | 788,559 |  |

| Dividends | (686,645 | ) |

| At 30 April 2025 | 842,713 |  |

| During the year, dividends were paid as follows:

| Class: |  | £ |

| Ordinary |  | 92,050 |

| Ordinary 'A' |  | 45,500 |

| Ordinary 'B' |  | 141,000 |

| Ordinary 'C' |  | 46,320 |

| Ordinary 'D' |  | 161,775 |

| Ordinary 'E' |  | 200,000 |

|  | 686,645 |

Marshall's Logistics Limited (Registered number: 10505683)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

12. | RELATED PARTY DISCLOSURES

| Included within Directors' loan accounts are:

| W T Marshall |  |  | £ |  | 267 |  |  | (2024: £2,958) |  |

| W M Marshall |  | £ |  | 603 |  |  | (2024: £1,357) |  |

| D T Marshall |  | £ |  | 5,904 |  |  | (2024: £2,203) |  |

| R W Marshall |  | £ |  | 445 |  |  | (2024: £3,537) |  |

| Other loan accounts are loans from shareholders of the company and include:

| S M Marshall |  | £ |  | 114 |  |  | (2024: £873) |  |

| J Marshall |  | £ |  | 847 |  |  | (2024: £892) |  |

| At the balance sheet date the company was owed £150,750 (2024: £113,604) by A M Logistics & Warehousing Southern Limited and was owed £723,471 (2024: £805,550) by Marshall's Corporation Limited, both of which are subsidiaries of the company.

13. | POST BALANCE SHEET EVENTS

| On 15 July 2025 Marshall's Group Holdings Limited, a company whose directors and shareholders are W M Marshall and D T Marshall, acquired 40% of the share capital of Marshall's Logistics Limited by way of a share for share exchange. Following that, on 17 July 2025, Marshall's Group Holdings Limited acquired the remaining 60% of the share capital by way of a share purchase.

14. | ULTIMATE CONTROLLING PARTY

| Following the post balance sheet events outlined in note 15, and as reported in The Director's Report, Marshall's Group Holdings Limited is the parent company by virtue of it's 100% shareholding in Marshall's Logistics Limited, however Marshall's Group Holdings Limited has no sole controlling party.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Marshall's Logistics 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 Marshall's Logistics Limited for the year ended 30 April 2025 which comprise the Income Statement, 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 Marshall's Logistics 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 Marshall's Logistics Limited and state those matters that we have agreed to state to the Board of Directors of Marshall's Logistics 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 Marshall's Logistics Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Marshall's Logistics 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 Marshall's Logistics Limited. You consider that Marshall's Logistics 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 Marshall's Logistics 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.

Michael J Ventham

11 Lincoln Way

Maldon

Essex

CM9 6GL

23 October 2025