These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The CCS-UK Cargo Community User Group Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Ashford House, 41-45 Church Road, Ashford, Middlesex, TW15 2TQ.

The company ceased trading on 31 July 2025 and the directors have therefore decided to produce accounts representing the final 16 months from 1 April 2024 to 31 July 2025. The comparative amounts presented in the financial statements and related notes are therefore not entirely comparable.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is not a going concern as it ceased trading on 31 July 2025. It is the intention of the directors that the company will be dissolved at the earliest opportunity.

However, in the opinion of the directors, no adjustments would be required if the accounts were to be prepared on any other basis. These financial statements are, therefore, prepared on the going concern basis.

Income and expenses are included in the financial statements as they become receivable or due.

Income represents amounts receivable in representing the users of the CCS-UK DTI Service in its development, and providing services to those users.

The company is considered to be a mutual company and is therefore not subject to corporation tax on its income, other than in respect of its interest on deposits.

The average monthly number of persons (including directors) employed by the company during the period was:

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its deficit for the period then ended;

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

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

Emphasis of matter

We draw attention to note 1.3 of the financial statements, which explains that the company has ceased trading and that the directors intend to dissolve the company. The note also describes that the financial statements are prepared using the going concern basis as no adjustment would be required if another basis were used.

Our opinion is not modified in this respect.

As part of the future dissolution of the company, The CCS-UK Cargo Community User Group Limited will transfer its remaining reserves to British International Freight Association.