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REGISTERED NUMBER: SC210074 (Scotland)

| Main Logistic Support Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| Main Logistic Support Limited (Registered number: SC210074) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Main Logistic Support Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr G Storey

| Mrs G Storey

| SECRETARY: | Mrs G Storey

| REGISTERED OFFICE: | 3 The Stables

| Greenheads Road

| North Berwick

| East Lothian

| EH39 4TD

| REGISTERED NUMBER: | SC210074 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Royal Bank of Scotland

| 36 St Andrew Square

| Edinburgh

| EH39 4TD

| Main Logistic Support Limited (Registered number: SC210074) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 512 |  | 229 |  |

Investment property | 5 | 670,000 |  | 670,000 |  |

670,512 |  | 670,229 |  |

CURRENT ASSETS

Cash at bank | 26,882 |  | 83,345 |  |

CREDITORS

Amounts falling due within one year | 6 | 127,243 |  | 118,350 |  |

NET CURRENT LIABILITIES | (100,361 | ) | (35,005 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 570,151 |  | 635,224 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Fair value reserve | 7 | 149,044 |  | 149,044 |  |

Retained earnings | 7 | 420,907 |  | 485,980 |  |

SHAREHOLDERS' FUNDS | 570,151 |  | 635,224 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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

| Main Logistic Support Limited (Registered number: SC210074) |

Balance Sheet - continued

31 March 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 31 October 2025 and were signed on its behalf by:

Mr G Storey - Director

| Main Logistic Support Limited (Registered number: SC210074) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Main Logistic Support Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the businesses accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 10% on cost

| Financial instruments

| Financial instruments comprise financial assets and financial liabilities which are recognised when the company become a party to the contractual provisions of the instrument. Financial instruments are classified as "basic" in accordance with FRS 102 and are accounted for at amortised cost using the effective interest method.The effective interest rate is the rate that exactly discounts estimated future cash flows over the life of the financial assets or liability to the net carrying amount on initial recognition. Discounting is not applied to short-term receivables and payables, where the effect is immaterial.

| Financial assets at cost compromise bank, trade debtors and prepayments. Financial liabilities compromise accruals and other creditors.

| Main Logistic Support Limited (Registered number: SC210074) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Investment properties

| Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.

| This is in accordance with FRS102 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

| Main Logistic Support Limited (Registered number: SC210074) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable that the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Going concern

| The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade in the foreseeable future. In order to do so the company will require the continued support of its director.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 25,390 |  |

| Additions | 419 |  |

| At 31 March 2025 | 25,809 |  |

| DEPRECIATION

| At 1 April 2024 | 25,161 |  |

| Charge for year | 136 |  |

| At 31 March 2025 | 25,297 |  |

| NET BOOK VALUE

| At 31 March 2025 | 512 |  |

| At 31 March 2024 | 229 |  |

| Main Logistic Support Limited (Registered number: SC210074) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 670,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 670,000 |  |

| At 31 March 2024 | 670,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2017 | (11,955 | ) |

| Valuation in 2022 | 61,000 |  |

| Valuation in 2023 | 52,000 |  |

| Valuation in 2024 | 48,000 |  |

| Cost | 520,955 |  |

670,000 |  |

| The properties reflect fair value. The properties were revalued in June 2024 by a qualified valuer (Imm Sextius Mairbeau).The directors have reviewed the valuations and they are appropriate as at 31 March 2025.

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 121,518 |  | 112,720 |  |

| Taxation and social security | 2,459 |  | 2,334 |  |

| Other creditors | 3,266 |  | 3,296 |  |

127,243 |  | 118,350 |  |

| Main Logistic Support Limited (Registered number: SC210074) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2024 | 485,980 |  | 149,044 |  | 635,024 |  |

| Deficit for the year | (65,073 | ) | (65,073 | ) |

| At 31 March 2025 | 420,907 |  | 149,044 |  | 569,951 |  |

| The fair value reserve represents the net revaluation surplus on investment properties that is not readily distributable as realised earnings.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| Mr G Storey

| Balance outstanding at start of year | - |  | 390 |  |

| Amounts advanced | 116 |  | 398 |  |

| Amounts repaid | (116 | ) | (788 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Mrs G Storey

| Balance outstanding at start of year | - |  | 390 |  |

| Amounts advanced | 116 |  | 398 |  |

| Amounts repaid | (116 | ) | (788 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The balance is due from the directors. The loan is interest-free, unsecured and repayable on demand.