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REGISTERED NUMBER: 07584866 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MAY 2025 |

| FOR |

| HALEY BROTHERS TRANSPORT LIMITED |

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Chartered Accountants' Report | 3 |

| Statement of Income and Retained Earnings | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 7 |

| HALEY BROTHERS TRANSPORT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MAY 2025

| DIRECTORS: | N J Haley

| N I Haley

| REGISTERED OFFICE: | 1 Croston Lane

| Charnock Richard

| Chorley

| Lancashire

| PR7 5HJ

| REGISTERED NUMBER: | 07584866 (England and Wales)

| ACCOUNTANTS: | SBCA Chartered Accountants

| 17 Moor Park Avenue

| Preston

| Lancashire

| PR1 6AS

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31ST MAY 2025

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

DIRECTORS

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

N J Haley

N I Haley

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N J Haley - Director

20th November 2025

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

HALEY BROTHERS TRANSPORT LIMITED

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Haley Brothers Transport Limited for the year ended 31st May 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Haley Brothers Transport Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Haley Brothers Transport Limited and state those matters that we have agreed to state to the Board of Directors of Haley Brothers Transport Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Haley Brothers Transport Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Haley Brothers Transport Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Haley Brothers Transport Limited. You consider that Haley Brothers Transport Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Haley Brothers Transport Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

SBCA Chartered Accountants

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

20th November 2025

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

STATEMENT OF INCOME AND

RETAINED EARNINGS

FOR THE YEAR ENDED 31ST MAY 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

TURNOVER | 792,526 |  | 617,599 |  |

Cost of sales | (643,959 | ) | (551,657 | ) |

GROSS PROFIT | 148,567 |  | 65,942 |  |

Administrative expenses | (91,489 | ) | (93,840 | ) |

57,078 |  | (27,898 | ) |

Other operating income | 9,693 |  | 5,115 |  |

66,771 |  | (22,783 | ) |

Interest receivable and similar income | 203 |  | 369 |  |

66,974 |  | (22,414 | ) |

Interest payable and similar expenses | (1,349 | ) | (2,501 | ) |

PROFIT/(LOSS) BEFORE TAXATION | 4 | 65,625 |  | (24,915 | ) |

Tax on profit/(loss) | 5 | (10,589 | ) | 4,734 |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 55,036 |  | (20,181 | ) |

Retained earnings at beginning of year | (114,540 | ) | (94,359 | ) |

RETAINED EARNINGS AT END OF YEAR | (59,504 | ) | (114,540 | ) |

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

BALANCE SHEET

31ST MAY 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 6 | 9,655 |  | 10,409 |  |

CURRENT ASSETS

Debtors | 7 | 141,322 |  | 128,996 |  |

Cash at bank and in hand | 42,344 |  | 27,180 |  |

183,666 |  | 156,176 |  |

CREDITORS

Amounts falling due within one year | 8 | (229,162 | ) | (251,547 | ) |

NET CURRENT LIABILITIES | (45,496 | ) | (95,371 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (35,841 | ) | (84,962 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | (23,661 | ) | (29,576 | ) |

NET LIABILITIES | (59,502 | ) | (114,538 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Retained earnings | 12 | (59,504 | ) | (114,540 | ) |

SHAREHOLDERS' FUNDS | (59,502 | ) | (114,538 | ) |

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

BALANCE SHEET - continued

31ST MAY 2025

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 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 20th November 2025 and were signed on its behalf by:

N J Haley - Director

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

1. | STATUTORY INFORMATION

| Haley Brothers Transport 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 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

| The financial statements have been prepared on a going concern basis, notwithstanding that the the Company's reserves are negative as at 31 May 2025.

| Although the Company has negative reserves of £59,502, the directors believe that it is appropriate to prepare the accounts on a going concern basis for the following reasons:

| - The Company continues to generate sufficient revenues to meet its liabilities as they fall due.

| - The Company has been profitable in the year.

| - The Directors will continue to support the Company if required.

| On this basis, the directors consider that the going concern basis of preparation remains appropriate.

| Turnover

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

| 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 | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Basic financial assets:

| Basic financial assets, which include debtors 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 financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities:

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities:

| Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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 3 (2024 - 3 ) .

4. | PROFIT/(LOSS) BEFORE TAXATION

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Depreciation - owned assets | 4,654 |  | 3,775 |  |

5. | TAXATION

| Analysis of the tax charge/(credit)

| The tax charge/(credit) on the profit for the year was as follows:

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax | 10,589 |  | (4,734 | ) |

| Tax on profit/(loss) | 10,589 |  | (4,734 | ) |

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st June 2024 | 310 |  | 59,300 |  | 470 |  | 60,080 |  |

| Additions | - |  | 3,900 |  | - |  | 3,900 |  |

| Disposals | - |  | (21,000 | ) | - |  | (21,000 | ) |

| At 31st May 2025 | 310 |  | 42,200 |  | 470 |  | 42,980 |  |

| DEPRECIATION

| At 1st June 2024 | 45 |  | 49,373 |  | 253 |  | 49,671 |  |

| Charge for year | 78 |  | 4,421 |  | 155 |  | 4,654 |  |

| Eliminated on disposal | - |  | (21,000 | ) | - |  | (21,000 | ) |

| At 31st May 2025 | 123 |  | 32,794 |  | 408 |  | 33,325 |  |

| NET BOOK VALUE

| At 31st May 2025 | 187 |  | 9,406 |  | 62 |  | 9,655 |  |

| At 31st May 2024 | 265 |  | 9,927 |  | 217 |  | 10,409 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 115,855 |  | 95,141 |  |

| Other debtors | 25,467 |  | 33,855 |  |

141,322 |  | 128,996 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 5,915 |  | 5,915 |  |

| Trade creditors | 52,591 |  | 58,661 |  |

| Taxation and social security | 33,441 |  | 21,731 |  |

| Other creditors | 137,215 |  | 165,240 |  |

229,162 |  | 251,547 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 23,661 |  | 29,576 |  |

HALEY BROTHERS TRANSPORT LIMITED (REGISTERED NUMBER: 07584866) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

10. | DEFERRED TAX

£ |

| Balance at 1st June 2024 | (23,975 | ) |

| Charge to Statement of Income and Retained Earnings during year | 10,588 |  |

| Tax Losses |

| Balance at 31st May 2025 | (13,387 | ) |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 2 | Ordinary Shares | £1 | 2 |  | 2 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1st June 2024 | (114,540 | ) |

| Profit for the year | 55,036 |  |

| At 31st May 2025 | (59,504 | ) |