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REGISTERED NUMBER: 09022707 (England and Wales)

| LLOYD LINK LOGISTICS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2024 |

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LLOYD LINK LOGISTICS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2024

| DIRECTORS: | J R Lloyd

| R J Lloyd

| REGISTERED OFFICE: | Highland House

| Mayflower Close

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 4AR

| REGISTERED NUMBER: | 09022707 (England and Wales)

| BANKERS: | Barclays Bank plc

| Eastleigh Group PO Box 2

| Southampton

| Hampshire

| SO14 2SB

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

BALANCE SHEET

31 OCTOBER 2024

2024 | 2023 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 427,500 |  | 472,500 |  |

Tangible assets | 5 | - |  | - |  |

427,500 |  | 472,500 |  |

CURRENT ASSETS

Debtors | 6 | 867,966 |  | 2,599,382 |  |

Cash at bank and in hand | 23 |  | 134,703 |  |

867,989 |  | 2,734,085 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,200,867 | ) | (3,204,988 | ) |

NET CURRENT LIABILITIES | (332,878 | ) | (470,903 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 94,622 |  | 1,597 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (61,764 | ) | - |  |

NET ASSETS | 32,858 |  | 1,597 |  |

CAPITAL AND RESERVES

Called up share capital | 302 |  | 302 |  |

Retained earnings | 32,556 |  | 1,295 |  |

SHAREHOLDERS' FUNDS | 32,858 |  | 1,597 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

BALANCE SHEET - continued

31 OCTOBER 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 24 October 2025 and were signed on its behalf by:

J R Lloyd - Director

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

1. | STATUTORY INFORMATION

| Lloyd Link 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 FRS102 "The Financial Reporting Standards 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 FRS102 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, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Going concern

| The directors have concluded that the company is a going concern for at least 12 months following the signing of the financial statements. Accordingly, the directors have prepared the financial statements on this basis and provide their continuing support to the company.

| At the year end the company had net assets totalling £32,556 (2023: £1,597).

| Turnover

| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

| Tangible fixed assets

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

| Office equipment | - | Straight line over 5 years

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2024

2. | ACCOUNTING POLICIES - continued

| Financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company

| 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 31 (2023 - 85 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 November 2023

| and 31 October 2024 | 900,000 |  |

| AMORTISATION

| At 1 November 2023 | 427,500 |  |

| Charge for year | 45,000 |  |

| At 31 October 2024 | 472,500 |  |

| NET BOOK VALUE

| At 31 October 2024 | 427,500 |  |

| At 31 October 2023 | 472,500 |  |

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2024

5. | TANGIBLE FIXED ASSETS

Office |

equipment |

| £

| COST

| At 1 November 2023

| and 31 October 2024 | 13,755 |  |

| DEPRECIATION

| At 1 November 2023

| and 31 October 2024 | 13,755 |  |

| NET BOOK VALUE

| At 31 October 2024 | - |  |

| At 31 October 2023 | - |  |

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

2024 | 2023 |

| £ | £

| Trade debtors | 75,350 |  | 1,995,839 |  |

| Other debtors | 792,616 |  | 603,543 |  |

867,966 |  | 2,599,382 |  |

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

2024 | 2023 |

| £ | £

| Bank loans and overdrafts | 26,063 |  | 25,100 |  |

| Trade creditors | 26,293 |  | 35,940 |  |

| Taxation and social security | 762,388 |  | 1,289,444 |  |

| Other creditors | 386,123 |  | 1,854,504 |  |

1,200,867 |  | 3,204,988 |  |

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

2024 | 2023 |

| £ | £

| Other creditors | 61,764 |  | - |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

| £ | £

| Within one year | - |  | 1,085 |  |

LLOYD LINK LOGISTICS LIMITED (REGISTERED NUMBER: 09022707)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2024

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, advances totalling £51,493 (2023: £167,680) were made to the company's directors. The balance owed to the company by the directors at the year end amounted to £51,493 (2023: £167,680). Interest has been charged at HMRC's beneficial loan interest rate and all advances are repayable upon demand.