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REGISTERED NUMBER: 04448979 (England and Wales)

A P Transport Glos. Limited

Financial Statements

for the Year Ended 31st May 2025

| A P Transport Glos. Limited (Registered number: 04448979) |

Contents of the Financial Statements

for the Year Ended 31st May 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| A P Transport Glos. Limited (Registered number: 04448979) |

Balance Sheet

31st May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 511,599 |  | 304,849 |  |

511,599 |  | 304,849 |  |

CURRENT ASSETS

Debtors | 6 | 530,055 |  | 481,654 |  |

Cash at bank | 159,245 |  | 206,026 |  |

689,300 |  | 687,680 |  |

CREDITORS

Amounts falling due within one year | 7 | 553,006 |  | 261,400 |  |

NET CURRENT ASSETS | 136,294 |  | 426,280 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 647,893 |  | 731,129 |  |

PROVISIONS FOR LIABILITIES | 126,431 |  | 74,514 |  |

NET ASSETS | 521,462 |  | 656,615 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 50 |  | 100 |  |

Retained earnings | 521,412 |  | 656,515 |  |

SHAREHOLDERS' FUNDS | 521,462 |  | 656,615 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 P Transport Glos. Limited (Registered number: 04448979) |

Balance Sheet - continued

31st May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th November 2025 and were signed by:

A T Timbrell - Director

| A P Transport Glos. Limited (Registered number: 04448979) |

Notes to the Financial Statements

for the Year Ended 31st May 2025

1. | STATUTORY INFORMATION

| A P Transport Glos. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04448979

| Registered office: | Southleaze Farm

| Shorncote

| Cirencester

| Gloucestershire

| GL7 6BZ

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.

| Turnover

| Turnover represents amounts derived from the provision of goods and services after deduction of value added tax.

| Goodwill

| Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.

| Tangible fixed assets

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

| Leasehold improvements | - | 5% on cost

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

| Office equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| A P Transport Glos. Limited (Registered number: 04448979) |

Notes to the Financial Statements - continued

for the Year Ended 31st May 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| 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 37 (2024 - 33 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st June 2024

| and 31st May 2025 | 30,000 |  |

| AMORTISATION

| At 1st June 2024

| and 31st May 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31st May 2025 | - |  |

| At 31st May 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Leasehold |  | Plant and |  | Office |  | Motor |

| improvements |  | machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st June 2024 | 25,591 |  | 306,380 |  | 20,862 |  | 674,469 |  | 1,027,302 |  |

| Additions | - |  | 191,821 |  | 751 |  | 174,471 |  | 367,043 |  |

| Disposals | - |  | (115,500 | ) | - |  | (30,865 | ) | (146,365 | ) |

| At 31st May 2025 | 25,591 |  | 382,701 |  | 21,613 |  | 818,075 |  | 1,247,980 |  |

| DEPRECIATION

| At 1st June 2024 | 16,134 |  | 200,094 |  | 16,839 |  | 489,386 |  | 722,453 |  |

| Charge for year | 1,279 |  | 24,889 |  | 639 |  | 72,206 |  | 99,013 |  |

| Eliminated on disposal | - |  | (58,083 | ) | - |  | (27,002 | ) | (85,085 | ) |

| At 31st May 2025 | 17,413 |  | 166,900 |  | 17,478 |  | 534,590 |  | 736,381 |  |

| NET BOOK VALUE

| At 31st May 2025 | 8,178 |  | 215,801 |  | 4,135 |  | 283,485 |  | 511,599 |  |

| At 31st May 2024 | 9,457 |  | 106,286 |  | 4,023 |  | 185,083 |  | 304,849 |  |

| A P Transport Glos. Limited (Registered number: 04448979) |

Notes to the Financial Statements - continued

for the Year Ended 31st May 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 402,874 |  | 407,628 |  |

| Other debtors | 127,181 |  | 74,026 |  |

530,055 |  | 481,654 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 166,955 |  | 75,056 |  |

| Other creditors | 386,051 |  | 186,344 |  |

553,006 |  | 261,400 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 50 |  | 100 |  |

| On 30th August 2024 the company purchased fifty £1 ordinary shares for cancellation. The total aggregate amount paid on these shares was £250,000.

9. | RELATED PARTY DISCLOSURES

| During the year the company purchased 50 of its own shares for cancellation from a director, P Raines. The 50 shares represented his entire holding in the company. The total aggregate amount paid on these shares was £250,000.

| During the year the company was charged rent of £70,000 by an associated company, Timbrell Farming Limited.

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,700 were due to the fund. They are included in other creditors.