REGISTERED NUMBER: 14864913 (England and Wales)

Group Strategic Report, Directors' Report and

Consolidated Financial Statements for the Year Ended 31 March 2025

for

Omnidynamic Group Limited

Page

Company Information

1

Group Strategic Report

2

Directors' Report

4

Report of the Independent Auditors

7

Consolidated Income Statement

10

Consolidated Other Comprehensive Income

11

Consolidated Balance Sheet

12

Company Balance Sheet

13

Consolidated Statement of Changes in Equity

14

Company Statement of Changes in Equity

15

Consolidated Cash Flow Statement

16

Notes to the Consolidated Cash Flow Statement

17

Notes to the Consolidated Financial Statements

19

DIRECTORS:

Mr Ian Crossley

Mr Daniel Stephen Franey

Ms Nicola Jayne Robinson

SECRETARY:

Ms Nicola Jayne Robinson

REGISTERED OFFICE:

Units 22-27 Kingfisher Way

Dinnington

Sheffield

South Yorkshire

S25 3AF

REGISTERED NUMBER:

14864913 (England and Wales)

INDEPENDENT AUDITORS:

Landin Wilcock & Co

Statutory Auditor

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

BANKERS:

HSBC

22 The Moor

Sheffield

South Yorkshire

S1 4PA

SOLICITORS:

BRM

Gray Court

99 Saltergate

Chesterfield

South Yorkshire

S40 1LD

The directors present their strategic report of the company and the group for the year ended 31 March 2025.

REVIEW OF BUSINESS

Overview

The 2025 financial year presented considerable challenges, as persistent macroeconomic pressures continued to affect the logistics industry. Key issues included rising inflation, ongoing supply chain disruption and fluctuating fuel prices, all of which placed a strain on operational margins.

One of the most significant cost drivers during the year was the increase in labour costs, particularly due to changes to the National Minimum Wage (NMW). At the same time, certain revenue streams underperformed against expectations. These factors prompted a comprehensive internal review of our operations and cost base.

As a result of this review, we have implemented a series of strategic and operational changes aimed at improving efficiency, reducing overall costs and positioning the company for sustainable growth. These measures are now beginning to deliver positive outcomes.

Performance Outlook

Despite the difficulties experienced during FY2025, early signs from the first 2 quarters of FY2026 are encouraging. Key highlights include:

- Revenue Growth: After a period of decline, revenue is now showing improvement, supported by increased consignment volumes across several areas of the business.

- Opportunities for Margin Improvement: We are trialling new, higher-margin services with selected customers. These offerings are expected to be extended to our wider customer base over the coming months, with minimal additional cost, and are anticipated to enhance overall profitability.

Future Outlook

The operational changes and cost efficiencies implemented as part of the business review, combined with recent volume growth, are beginning to translate into improved financial performance. Although the past year has been extremely challenging, the Directors are confident that the company is now operating from a more stable and efficient foundation.

Looking forward, we remain optimistic about the future and are committed to building on this progress to deliver long-term growth and value for all stakeholders.

PRINCIPAL RISKS AND UNCERTAINTIES

The main factor outside our control includes the actions of our competitors and government policy. Our senior management regularly review the competitive threats we face in order to identify the appropriate actions to be taken.

The main factor within our control is how we are organised internally, and the recruitment, retention and training of staff with the appropriate skills.

KEY PERFORMANCE INDICATORS

We rely on the below indicators, together with other financial and non-financial key performance indicators to monitor the performance of the business. All indicators are reported and analysed regularly through the provision of management information and business reviews with senior personnel.

unit

2025

2024

Turnover

£

20,942,623

15,816,975

Gross profit margin

%

19.16

20.27

Operating profit/(loss)

£

(206,599)

182,251

Profit before tax

£

197,868

248,832

ON BEHALF OF THE BOARD:

Mr Daniel Stephen Franey - Director

15 December 2025

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

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of a holding company.

DIVIDENDS

Interim dividends paid during the period are as follows:

Ordinary A shares

30 April 2024 - £13,439.80 at £32.78 per share

31 July 2024 - £13,439.80 at £32.78 per share

30 October 2024 - £13,438.80 at £32.78 per share

28 January 2025 - £13,439.80 at £32.78 per share

Ordinary B shares

30 April 2024 - £16,416.00 at £34.20 per share

31 July 2024 - £16,416.00 at £34.20 per share

30 October 2023 - £16,416.00 at £34.20 per share

28 January 2025 - £17,928.00 at £37.35 per share

The total distribution of dividends for the period ended 31 March 2025 was £120,935.

DIRECTORS

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

Mr Ian Crossley

Mr Daniel Stephen Franey

Ms Nicola Jayne Robinson

FINANCIAL INSTRUMENTS

Objectives and policies

During the year ended 31 March 2025 we continue to further establish and retain a strong financial position. This has arisen due to the successful application of stringent financial policies.

Price risk, credit risk and cash flow risk

The business' principal financial instruments comprise bank balances, loans, trade debtors and trade creditors. The main purpose of these instruments is to finance the business' operations.

In respect of bank balances, the liquidity risk is managed by maintaining a balance between the continuity of funding and flexibility through the use of overdrafts at floating rates of interest.

Loans comprise loans from financial institutions. The interest rates are variable and monthly repayments are fixed. The business manages the liquidity risk by ensuring that there are sufficient funds to meet the payments.

Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both time and credit limits. The amounts represented in the balance sheet are net of allowances for doubtful debts.

Trade creditors' liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.

ENVIRONMENTAL MATTERS

The directors recognise environmental protection as one of our guiding principles and a key component for sound business performance. We are committed to providing a quality service in a manner that ensures a safe and healthy workplace for our employees and minimises our potential impact on the environment. We will operate in compliance with all environmental legislation and will strive to use pollution prevention and environmental best practices in all areas of the business. We will maintain an environmental management system at all sites which will be reviewed on an annual basis to ensure continual improvement.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Directors' Report 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), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 the group and of the profit or loss of the group 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 and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group 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 the group 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 group'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 group's auditors are aware of that information.

AUDITORS

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

ON BEHALF OF THE BOARD:

Mr Daniel Stephen Franey - Director

15 December 2025

Opinion

We have audited the financial statements of Omnidynamic Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, 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 group's and of the parent company affairs as at 31 March 2025 and of the group's 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 group 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 group's and the parent 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 Group Strategic Report and the Directors' Report, 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 Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Directors' Report 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 group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company 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.

Responsibilities of directors

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

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:

- minimal reliance was placed upon the operating effectiveness of internal controls in the design and performance of our substantive procedures;

- discussions were held with management considering known or suspected non-compliance with laws, regulations and fraud;

- journal entries were reviewed for any entries made outside the ordinary reporting process with particular emphasis on those with unusual account combinations, entries crediting revenue and those without specific descriptions;

- management assumptions in their significant accounting estimates were challenged and scrutinised.

There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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.

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.

Robert Hampstead (Senior Statutory Auditor)

for and on behalf of Landin Wilcock & Co

Statutory Auditor

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

16 December 2025

TURNOVER

3

20,942,623

15,816,975

Cost of sales

(16,930,364

)

(12,611,178

)

GROSS PROFIT

4,012,259

3,205,797

Administrative expenses

(4,271,781

)

(3,061,897

)

(259,522

)

143,900

Other operating income

52,923

38,351

OPERATING (LOSS)/PROFIT

5

(206,599

)

182,251

Income from fixed asset investments

5,134

5,260

Interest receivable and similar income

1,295

52,883

(200,170

)

240,394

Gain/loss on revaluation of investments

457,000

61,818

256,830

302,212

Interest payable and similar expenses

6

(58,962

)

(53,380

)

PROFIT BEFORE TAXATION

197,868

248,832

Tax on profit

7

(81,573

)

(137,685

)

PROFIT FOR THE FINANCIAL YEAR

116,295

111,147

Profit attributable to:

Owners of the parent

116,295

111,147

PROFIT FOR THE YEAR

116,295

111,147

OTHER COMPREHENSIVE INCOME

Fair value on subsidiary acquisition

-

1,913,338

Income tax relating to other comprehensive income

-

-

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX

-

1,913,338

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

116,295

2,024,485

Total comprehensive income attributable to:

Owners of the parent

116,295

2,024,485

**	PLEASE COMPLETE CLIENT SCREEN - OTHER COMPREHENSIVE INCOME. THERE HAS BEEN REVALUATION IN CURRENT YEAR FOR FIXED ASSET INVESTMENTS WHICH SHOULD BE REPORTED ON THIS SCREEN

FIXED ASSETS

Intangible assets

10

876,814

1,003,771

Tangible assets

11

368,241

541,629

Investments

12

558,000

101,000

1,803,055

1,646,400

CURRENT ASSETS

Stocks

13

25,211

30,818

Debtors

14

3,812,385

3,618,472

Cash at bank and in hand

22,717

182,499

3,860,313

3,831,789

CREDITORS

Amounts falling due within one year

15

(3,525,974

)

(2,899,899

)

NET CURRENT ASSETS

334,339

931,890

TOTAL ASSETS LESS CURRENT LIABILITIES

2,137,394

2,578,290

CREDITORS

Amounts falling due after more than one year

16

(12,054

)

(522,172

)

PROVISIONS FOR LIABILITIES

20

(194,172

)

(120,310

)

NET ASSETS

1,931,168

1,935,808

CAPITAL AND RESERVES

Called up share capital

21

890

890

Other reserve

22

1,913,338

1,913,338

Retained earnings

22

16,940

21,580

SHAREHOLDERS' FUNDS

1,931,168

1,935,808

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mr Daniel Stephen Franey - Director

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

-

-

Investments

12

1,285,111

1,285,111

1,285,111

1,285,111

CURRENT ASSETS

Debtors

14

710

89

CREDITORS

Amounts falling due within one year

15

(775,884

)

(447,789

)

NET CURRENT LIABILITIES

(775,174

)

(447,700

)

TOTAL ASSETS LESS CURRENT LIABILITIES

509,937

837,411

CREDITORS

Amounts falling due after more than one year

16

-

(500,000

)

NET ASSETS

509,937

337,411

CAPITAL AND RESERVES

Called up share capital

21

890

890

Retained earnings

22

509,047

336,521

SHAREHOLDERS' FUNDS

509,937

337,411

Company's profit for the financial year

293,461

426,088

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mr Daniel Stephen Franey - Director

Called up

share

Retained

Other

Total

capital

earnings

reserve

equity

£

£

£

£

Changes in equity

Issue of share capital

890

-

-

890

Dividends

-

(89,567

)

-

(89,567

)

Total comprehensive income

-

111,147

1,913,338

2,024,485

Balance at 31 March 2024

890

21,580

1,913,338

1,935,808

Changes in equity

Dividends

-

(120,935

)

-

(120,935

)

Total comprehensive income

-

116,295

-

116,295

Balance at 31 March 2025

890

16,940

1,913,338

1,931,168

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Changes in equity

Issue of share capital

890

-

890

Dividends

-

(89,567

)

(89,567

)

Total comprehensive income

-

426,088

426,088

Balance at 31 March 2024

890

336,521

337,411

Changes in equity

Dividends

-

(120,935

)

(120,935

)

Total comprehensive income

-

293,461

293,461

Balance at 31 March 2025

890

509,047

509,937

Cash flows from operating activities

Cash generated from operations

1

662,769

1,291,723

Interest paid

(57,345

)

(51,160

)

Interest element of hire purchase payments paid

(1,617

)

(2,220

)

Tax paid

(146,194

)

(185,062

)

Taxation refund

-

49,829

Net cash from operating activities

457,613

1,103,110

Cash flows from investing activities

Purchase of tangible fixed assets

(66,748

)

(97,662

)

Sale of tangible fixed assets

7,973

2,259

Cash acquired with subsidiary

-

29,977

Purchase of subsidiary

-

(785,111

)

Interest received

1,295

52,883

Dividends received

5,134

5,260

Net cash from investing activities

(52,346

)

(792,394

)

Cash flows from financing activities

New loans in year

400,000

300,000

Loan repayments in year

(334,598

)

(332,800

)

Capital repayments in year

(9,516

)

(6,740

)

Share issue

-

890

Payment of deferred consideration

(500,000

)

-

Equity dividends paid

(120,935

)

(89,567

)

Net cash from financing activities

(565,049

)

(128,217

)

(Decrease)/increase in cash and cash equivalents

(159,782

)

182,499

Cash and cash equivalents at beginning of year

2

182,499

-

Cash and cash equivalents at end of year

2

22,717

182,499

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

Period

12/5/23

Year Ended

to

31/3/25

31/3/24

£

£

Profit before taxation

197,868

248,832

Depreciation charges

347,405

256,834

Loss/(profit) on disposal of fixed assets

11,715

(337

)

Gain on revaluation of fixed assets

(457,000

)

(61,818

)

Finance costs

58,962

53,380

Finance income

(6,429

)

(58,143

)

152,521

438,748

Decrease/(increase) in stocks

5,607

(12,145

)

(Increase)/decrease in trade and other debtors

(193,913

)

858,078

Increase in trade and other creditors

698,554

7,042

Cash generated from operations

662,769

1,291,723

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2025

31/3/25

1/4/24

£

£

Cash and cash equivalents

22,717

182,499

Period ended 31 March 2024

31/3/24

12/5/23

£

£

Cash and cash equivalents

182,499

-