IRIS Accounts Production v25.3.0.601 10675667 Board of Directors 1.4.24 31.3.25 31.3.25 Medium entities true false true true false false true true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10675667 2024-03-31 10675667 2025-03-31 10675667 2024-04-01 2025-03-31 10675667 2023-03-31 10675667 2023-04-01 2024-03-31 10675667 2024-03-31 10675667 ns15:EnglandWales 2024-04-01 2025-03-31 10675667 ns14:PoundSterling 2024-04-01 2025-03-31 10675667 ns10:Director1 2024-04-01 2025-03-31 10675667 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10675667 ns10:MediumEntities 2024-04-01 2025-03-31 10675667 ns10:Audited 2024-04-01 2025-03-31 10675667 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 10675667 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10675667 ns10:FullAccounts 2024-04-01 2025-03-31 10675667 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 10675667 ns10:Director2 2024-04-01 2025-03-31 10675667 ns10:RegisteredOffice 2024-04-01 2025-03-31 10675667 ns5:CurrentFinancialInstruments 2025-03-31 10675667 ns5:CurrentFinancialInstruments 2024-03-31 10675667 ns5:ShareCapital 2025-03-31 10675667 ns5:ShareCapital 2024-03-31 10675667 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10675667 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 10675667 ns5:ShareCapital 2023-03-31 10675667 ns5:RetainedEarningsAccumulatedLosses 2023-03-31 10675667 ns5:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10675667 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10675667 1 2024-04-01 2025-03-31 10675667 ns5:FinanceLeases 2024-04-01 2025-03-31 10675667 ns5:FinanceLeases 2023-04-01 2024-03-31 10675667 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 10675667 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 10675667 ns10:OrdinaryShareClass1 2025-03-31 10675667 ns5:RetainedEarningsAccumulatedLosses 2024-03-31

REGISTERED NUMBER: 10675667 (England and Wales)

Messenger F.D.D. Limited

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 31st March 2025

| Messenger F.D.D. Limited (Registered number: 10675667) |

Contents of the Financial Statements

for the year ended 31st March 2025

| Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 4 |  | to |  | 7

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Notes to the Financial Statements | 12 |  | to |  | 16

| Messenger F.D.D. Limited |

Company Information

for the year ended 31st March 2025

| DIRECTORS: | P A Gibbons

| Mrs J F MacDonald

| REGISTERED OFFICE: | Collyweston Heritage Centre

| Main Road

| Collyweston

| Stamford

| Lincolnshire

| PE9 3PQ

| REGISTERED NUMBER: | 10675667 (England and Wales)

| AUDITORS: | Cheney & Co

| Statutory Auditor

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| Messenger F.D.D. Limited (Registered number: 10675667) |

Strategic Report

for the year ended 31st March 2025

The directors present their strategic report for the year ended 31st March 2025.

REVIEW OF BUSINESS

This business continues to provide specialist support to the group, and we have taken the opportunity to clear off some group loans.

PRINCIPAL RISKS AND UNCERTAINTIES

The directors are not aware of any fundamental risks facing the business but remain aware of the growing pressure faced by potential wage increases, the increased NI and changing government policies.

KEY PERFORMANCE INDICATORS

The directors have considered that these are key performance indicators for this year

| 2025 |  | 2024 |  | 2023 |  | 2022 |

Turnover (£ 000's) |  | 778 |  | 991 |  | 957 |  | 826 |

Gross Profit (£ 000's) |  | 264 |  | 320 |  | 157 |  | 62 |

Net Profit (£ 000's) |  | 653 |  | (7 | ) | 75 |  | (159 | )

Gross Profit percentage |  | 33.94% |  | 32.29% |  | 16.35% |  | 7.49% |

Net Profit percentage |  | 83.93% |  | (0.83% | ) | 7.81% |  | (19.33% | )

ON BEHALF OF THE BOARD:

Director

22nd October 2025

| Messenger F.D.D. Limited (Registered number: 10675667) |

Report of the Directors

for the year ended 31st March 2025

The directors present their report with the financial statements of the company for the year ended 31st March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of fire prevention and diamond drilling work.

DIVIDENDS

No dividends will be distributed for the year ended 31st March 2025.

FUTURE DEVELOPMENTS

The directors are pleased with the ongoing progress that has been achieved and are reviewing opportunities to expand operations to a wider geographical area giving further growth to the business.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st April 2024 to the date of this report.

P A Gibbons

Mrs J F MacDonald

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the 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 of the profit or loss of the company 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;

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

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Cheney & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

P A Gibbons - Director

22nd October 2025

Report of the Independent Auditors to the Members of

Messenger F.D.D. Limited

Opinion

We have audited the financial statements of Messenger F.D.D. Limited (the 'company') for the year ended 31st March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and 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 company's affairs as at 31st March 2025 and of its profit for the year 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.

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 company 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 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 Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors 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 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 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 company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the 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.

Report of the Independent Auditors to the Members of

Messenger F.D.D. Limited

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page three, 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 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 company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

Messenger F.D.D. Limited

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 a Report of the Auditors 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:

The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatements due to fraud or error; and to respond appropriately to those risks.

Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatement in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We obtained an understanding of the legal and regulatory frameworks applicable to the company and its subsidiaries as well as the sectors in which they operate. We determine that the following laws and regulations were most significant: the Companies Act 2006, UK taxation laws, UK GAAP and health & safety legislation applicable to the construction industry.

We obtained an understanding of how the company and its subsidiaries are complying with those legal and regulatory frameworks by making inquiries of management.

We have discussed with management the specific risk to the company of the liabilities arising from disputes relating to work undertaken by the company and its subsidiaries, leading to legal liabilities, and have concluded that this risk is small. There has been nothing that has come to light and no instances of legal action against the company and the group in this regard.

The major critical judgement in relation to the company`s financial statements is the valuation of the applications for payment, and provisions against these amounts, which are a components of the balance sheet items of trade debtors, or trade creditors as accrued or deferred income, as appropriate, and also reflected in the turnover figure within the income statement.

We have undertaken high levels of testing of balances included in the balance sheet and have performed a detailed analytical review of the income statement.

Prior to commencement of the audit staff were briefed on the risk assessment of the susceptibility company's financial statements to material misstatement, including how fraud could occur.

At the completion stage of the audit the results of audit tests were re-examined to ensure that they were consistent with our knowledge of the client and did not warrant further investigation of transactions and balances.

We have assessed the susceptibility of the financial statements of the company and its subsidiaries to material misstatement, including how fraud might occur. Audit procedures performed for the company's accounts included

- identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud;

- understanding how those charged with governance considered and addressed the potential for the override of controls or other inappropriate influence over the financial reporting process;

- challenging assumptions and judgements made by the management in its significant accounting estimates;

- identifying and testing journal entries, in particular any journal entries posted with unusual account combinations; and

- assessing the extent of the compliance with the relevant laws and regulations.

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 Report of the Auditors.

Report of the Independent Auditors to the Members of

Messenger F.D.D. Limited

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 a Report of the Auditors 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.

Paul Sparks FCA FCCA (Senior Statutory Auditor)

for and on behalf of Cheney & Co

Statutory Auditor

310 Wellingborough Road

Northampton

NN1 4EP

22nd October 2025

| Messenger F.D.D. Limited (Registered number: 10675667) |

Income Statement

for the year ended 31st March 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 778,011 |  | 991,468 |  |

Cost of sales | 513,968 |  | 671,276 |  |

GROSS PROFIT | 264,043 |  | 320,192 |  |

Administrative expenses | (401,377 | ) | 323,165 |  |

OPERATING PROFIT/(LOSS) | 5 | 665,420 |  | (2,973 | ) |

Interest payable and similar expenses | 6 | 11,774 |  | 4,298 |  |

PROFIT/(LOSS) BEFORE TAXATION | 653,646 |  | (7,271 | ) |

Tax on profit/(loss) | 7 | 652 |  | - |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 652,994 |  | (7,271 | ) |

| Messenger F.D.D. Limited (Registered number: 10675667) |

Other Comprehensive Income

for the year ended 31st March 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT/(LOSS) FOR THE YEAR | 652,994 |  | (7,271 | ) |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 652,994 |  | (7,271 | ) |

| Messenger F.D.D. Limited (Registered number: 10675667) |

Balance Sheet

31st March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 8 | 33,281 |  | 15,000 |  |

Debtors | 9 | 104,858 |  | 114,108 |  |

Cash at bank and in hand | 1,679 |  | 875 |  |

139,818 |  | 129,983 |  |

CREDITORS

Amounts falling due within one year | 10 | 74,766 |  | 717,925 |  |

NET CURRENT ASSETS/(LIABILITIES) | 65,052 |  | (587,942 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 65,052 |  | (587,942 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 3 |  | 3 |  |

Retained earnings | 12 | 65,049 |  | (587,945 | ) |

SHAREHOLDERS' FUNDS | 65,052 |  | (587,942 | ) |

The financial statements were approved by the Board of Directors and authorised for issue on 22nd October 2025 and were signed on its behalf by:

P A Gibbons - Director

| Messenger F.D.D. Limited (Registered number: 10675667) |

Statement of Changes in Equity

for the year ended 31st March 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1st April 2023 | 3 |  | (580,674 | ) | (580,671 | ) |

Changes in equity

Total comprehensive income | - |  | (7,271 | ) | (7,271 | ) |

Balance at 31st March 2024 | 3 |  | (587,945 | ) | (587,942 | ) |

Changes in equity

Total comprehensive income | - |  | 652,994 |  | 652,994 |  |

Balance at 31st March 2025 | 3 |  | 65,049 |  | 65,052 |  |

| Messenger F.D.D. Limited (Registered number: 10675667) |

Notes to the Financial Statements

for the year ended 31st March 2025

1. | STATUTORY INFORMATION

| Messenger F.D.D. 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The principal activity of the company in the period under review was that of fire and diamond drilling work.

2. | STATEMENT OF COMPLIANCE

| 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" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The preparation of financial statements in compliance with FRS102 requires the use of certain critical accounting estimates. It also requires the directors to exercise judgement in the process of applying the company`s accounting policies. The areas involving a higher degree of judgement or complexity or areas where assumptions and estimates are significant to the financial statements are disclosed under critical accounting judgements and key sources of estimation uncertainty below.

| The significant accounting policies applied in the preparation of these financial statements are set out below.These policies have been consistently applied to all years presented unless otherwise stated.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirement of paragraph 33.7.

| Messenger F.D.D. Limited (Registered number: 10675667) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

3. | ACCOUNTING POLICIES - continued

| Critical accounting judgements and key sources of estimation uncertainty

| The company makes estimates and assumptions concerning the future. The directors are also required to exercise judgement in the process of applying the company`s accounting policies. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| In preparing these financial statements , the directors have made the following judgements:

| > Recognition of profit on long - term contracts

| Profit recognition is based on an assessment of the overall profitability forecast on individual contracts. Losses are recognised as soon as they are foreseen. Profits are recognised by the directors when the outcome of the contract can be assessed within reasonable certainty.The profit recognised reflects that part of the total profit currently estimated to arise over the duration of the contract that fairly represents the profit attributable to work performed at the accounting date.

| > Recoverability of trade and other debtors

| Trade and other debtors are recognised to the extent that they are judged recoverable. The directors reviews are performed to estimate the level of reserves required for irrecoverable debt. Provisions are made specifically against invoices where recoverability is uncertain.

| The directors make allowances for doubtful debts based on an assessment of the recoverability of debtors.Allowances are applied to debtors where events or changes in circumstances indicate that the carrying amounts may not be recoverable. The directors specifically analyse historical bad debts, customer creditworthiness , current economic trends and changes in customer payment terms when making a judgement to evaluate the adequacy of the provision for doubtful debts. Where the expectation is different from the original estimate, such a difference will impact the carrying value of debtors and the charge in the profit and loss account.

| > Provisions

| A provision is recognised when the company has a present legal or constructive obligation as a result of a past event for which it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. If the effect is material , provisions are determined by discounting the expected future cash flow that reflects the time value of money and the risks specific to the liability.

| Whether a present obligation is probable or not requires judgement. The nature and type of risks for these provisions differ, the directors`s judgement is applied regarding the nature and extent of obligations in deciding if an outflow of resources is probable or not.

| > Taxation

| There are many transactions and calculations for which the ultimate tax determination is uncertain. The company recognises liabilities for anticipated tax issues based on estimates of whether additional taxes will be due.

| The directors estimation is required to determine the amount of deferred tax assets that can be recognised, based upon likely timing and level of future taxable profits together with an assessment of the effect of future tax planning strategies.

| Messenger F.D.D. Limited (Registered number: 10675667) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

3. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover comprises the fair valuation for consideration received or receivable, net of any Value Added Tax, rebates and discounts.

| Turnover arises from increases in valuations on contracts and is the gross value of work carried out for the period to the balance sheet date, including contract variations and claims.

| Variations in contract work are only included to the extent that it is probable that they will result in revenue and that they are capable of being reliably measured.

| Where the total income of a contract cannot be estimated reliably, contract revenue is recognised to the extent that it is probable contract costs will be recovered.

| Profit on contracts is calculated in accordance with the accounting standards and industry practice. Profit recognition is based on an assessment of the overall profitability forecast on individual contracts and is recognised when the outcome of the contract can be assessed with reasonable certainty. The profit recognised reflects that part of the total profit currently estimated to arise over the duration of the contract that fairly represents the profit attributable to work performed at the balance sheet date. The assessment of the final outcome of each contract is determined by regular review of the revenues and costs to complete that contract.

| Provisions are made for losses incurred or foreseen in bringing the contract to completion as soon as they become apparent.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

| Going concern

| These financial statements have been prepared on the going concern basis as the company meets its day to day working capital requirement through the support of the Messenger BCR Group Limited who have confirmed their continuing support for a period of twelve months following approval of these financial statements.

| Messenger F.D.D. Limited (Registered number: 10675667) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 163,013 |  | 143,820 |  |

| Social security costs | 23,638 |  | 4,732 |  |

| Other pension costs | 4,144 |  | 575 |  |

190,795 |  | 149,127 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Head office and site | 5 |  | 3 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | - |  | - |  |

5. | OPERATING PROFIT/(LOSS)

| The operating profit (2024 - operating loss) is stated after charging:

| 2025 |  | 2024

£ | £ |

| Auditors' remuneration | 4,000 |  | 4,000 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Leasing | 11,774 |  | 4,298 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 652 |  | - |  |

| Tax on profit/(loss) | 652 |  | - |  |

8. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 33,281 |  | 15,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 104,854 |  | 114,104 |  |

| VAT | 4 |  | 4 |  |

104,858 |  | 114,108 |  |

| Messenger F.D.D. Limited (Registered number: 10675667) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 58 |  | - |  |

| Amounts owed to group undertakings | - |  | 632,923 |  |

| Tax | 652 |  | - |  |

| Accrued expenses | 74,056 |  | 85,002 |  |

74,766 |  | 717,925 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1st April 2024 | (587,945 | ) |

| Profit for the year | 652,994 |  |

| At 31st March 2025 | 65,049 |  |

13. | ULTIMATE PARENT COMPANY

| Messenger BCR limited is regarded by the directors as being the company's ultimate parent company.

14. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st March 2025 or at 31st March 2024.

15. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st March 2025 or at 31st March 2024.