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REGISTERED NUMBER: SC283850 (Scotland)

| Financial Statements |

| For The Year Ended 31 March 2025 |

| for |

| A. Johnstone Haulage Ltd. |

A. Johnstone Haulage Ltd. (Registered number: SC283850)

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 |

A. Johnstone Haulage Ltd.

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | Mr Archibald Johnstone

| Mrs Edith Johnstone

| SECRETARY: | Mrs Edith Johnstone

| REGISTERED OFFICE: | 16 Inchmuir Road

| Whitehill Industrial Estate

| Bathgate

| West Lothian

| EH48 2EP

| REGISTERED NUMBER: | SC283850 (Scotland)

| ACCOUNTANTS: | Cahill Jack Associates Limited

| 91 Alexander Street

| Airdrie

| North Lanarkshire

| ML6 0BD

A. Johnstone Haulage Ltd. (Registered number: SC283850)

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,491,783 |  | 1,411,892 |  |

CURRENT ASSETS

Stocks | 10,952 |  | 8,503 |  |

Debtors | 5 | 355,375 |  | 361,564 |  |

Cash at bank | 67,244 |  | 115,276 |  |

433,571 |  | 485,343 |  |

CREDITORS

Amounts falling due within one year | 6 | 563,175 |  | 629,421 |  |

NET CURRENT LIABILITIES | (129,604 | ) | (144,078 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,362,179 |  | 1,267,814 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (582,330 | ) | (553,688 | ) |

PROVISIONS FOR LIABILITIES | (267,636 | ) | (249,829 | ) |

NET ASSETS | 512,213 |  | 464,297 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 511,213 |  | 463,297 |  |

SHAREHOLDERS' FUNDS | 512,213 |  | 464,297 |  |

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.

A. Johnstone Haulage Ltd. (Registered number: SC283850)

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 13 November 2025 and were signed on its behalf by:

Mr Archibald Johnstone - Director

A. Johnstone Haulage Ltd. (Registered number: SC283850)

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| A. Johnstone Haulage Ltd. 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.

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

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.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made are described below:

| Estimated useful lives and residual values of fixed assets

| As described under the Tangible Fixed Asset heading of this accounting policies note, depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as applicable. The reviews take into account estimated useful lives used by other companies operating within the same sector and actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Sale of goods

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for delivery of the goods.

| Rendering of services

| Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for the work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 15% on reducing balance and 10% on reducing balance

| Stocks

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

A. Johnstone Haulage Ltd. (Registered number: SC283850)

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans, and directors' loans.

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| 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 and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 19 (2024 - 20 ) .

A. Johnstone Haulage Ltd. (Registered number: SC283850)

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 50,000 |  | 2,415,873 |  | 2,465,873 |  |

| Additions | - |  | 429,479 |  | 429,479 |  |

| Disposals | (50,000 | ) | (207,504 | ) | (257,504 | ) |

| At 31 March 2025 | - |  | 2,637,848 |  | 2,637,848 |  |

| DEPRECIATION

| At 1 April 2024 | 15,485 |  | 1,038,496 |  | 1,053,981 |  |

| Charge for year | - |  | 222,392 |  | 222,392 |  |

| Eliminated on disposal | (15,485 | ) | (114,823 | ) | (130,308 | ) |

| At 31 March 2025 | - |  | 1,146,065 |  | 1,146,065 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 1,491,783 |  | 1,491,783 |  |

| At 31 March 2024 | 34,515 |  | 1,377,377 |  | 1,411,892 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 1,707,591 |  |

| Additions | 428,866 |  |

| Disposals | (75,234 | ) |

| Transfer to ownership | (130,380 | ) |

| At 31 March 2025 | 1,930,843 |  |

| DEPRECIATION

| At 1 April 2024 | 506,057 |  |

| Charge for year | 193,277 |  |

| Eliminated on disposal | (24,955 | ) |

| Transfer to ownership | (67,426 | ) |

| At 31 March 2025 | 606,953 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,323,890 |  |

| At 31 March 2024 | 1,201,534 |  |

A. Johnstone Haulage Ltd. (Registered number: SC283850)

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 333,413 |  | 265,001 |  |

| Amounts owed by group undertakings | 21,962 |  | 21,962 |  |

| Other debtors | - |  | 74,601 |  |

355,375 |  | 361,564 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 30,000 |  |

| Hire purchase contracts | 310,333 |  | 288,067 |  |

| Trade creditors | 61,471 |  | 121,750 |  |

| Taxation and social security | 53,633 |  | 64,191 |  |

| Other creditors | 137,738 |  | 125,413 |  |

563,175 |  | 629,421 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 10,000 |  |

| Hire purchase contracts | 582,330 |  | 543,688 |  |

582,330 |  | 553,688 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 40,000 |  |

| Hire purchase contracts | 892,663 |  | 831,755 |  |

892,663 |  | 871,755 |  |

| Obligations under hire purchase or finance lease agreements are secured against the assets to which they relate.

| Other creditors represents amounts due in respect of invoice financing and are secured against the related trade debtors. Aldermore Finance also hold a floating charge over the company's assets.

| Included in bank loans is an amount of £nil (2024 - £40,000) which was secured by a government-backed guarantee.

A. Johnstone Haulage Ltd. (Registered number: SC283850)

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

9. | RELATED PARTY DISCLOSURES

| AJH Garage Services Ltd was a related party during the year by virtue of being under the common control of the directors. As at 31st March 2025 the amount due to the company by AJH Garage Services Ltd amounted to £21,962 (2024 - £21,962). This loan is interest free and repayable on demand.

| During the year, the company received management fees of £95,000 (2024 - £20,000) and electricity recharges of £24,000 (2024 - £26,000) from AJH Garage Services Ltd.

| The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.