IRIS Accounts Production v25.4.0.155 03747019 Board of Directors 1.5.24 30.4.25 30.4.25 Medium entities The principal activities of the company in the year under review were that of: ++ ++t mss:t1 <R><C2>-<C74,,,,N>shipping container storage, handling, modifications and repairs for third parties<\R><R><C>-<C>sales and hire of shipping containers and similar type structures together with the provision of additional enhancements and modifications<\R><R><C>-<C>sales, installation and commissioning of modular accommodation units for diverse applications<\R><R><C>-<C>advanced container modifications for complex applications requiring development of combined technology engineered systems for markets such as automotive, energy, and defence industries<\R><R><C>-<C>(under brand name U Can Store It) ownership and operation of multiple self-storage sites primarily utilising shipping containers as storage units<\R> ++t mss:t1 true false true true false false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. 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REGISTERED NUMBER: 03747019 (England and Wales)

| STRATEGIC REPORT, |

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| S JONES CONTAINERS LIMITED |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditors | 5 |

| Income Statement | 9 |

| Other Comprehensive Income | 10 |

| Balance Sheet | 11 |

| Statement of Changes in Equity | 12 |

| Notes to the Financial Statements | 13 |

| S JONES CONTAINERS LIMITED |

COMPANY INFORMATION

for the year ended 30 April 2025

| DIRECTORS: | M E Jones

| Mrs M E Jones

| A E Jones

| SECRETARY: | Ms J D Buckland

| REGISTERED OFFICE: | Anglian Road

| Aldridge

| Walsall

| West Midlands

| WS9 8ET

| REGISTERED NUMBER: | 03747019 (England and Wales)

| AUDITORS: | Luckmans Duckett Parker Limited

| 1110 Elliott Court

| Coventry Business Park

| Herald Avenue

| Coventry

| West Midlands

| CV5 6UB

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

STRATEGIC REPORT

for the year ended 30 April 2025

The directors present their strategic report for the year ended 30 April 2025.

REVIEW OF BUSINESS

The Company's principal activities during the year were:

- |  | Depot Services - shipping container storage, handling, modifications and repairs for third parties |

- |  | Sales and hire of shipping containers and similar-type structures together with the provision of additional services and enhancements |

- |  | Modular Buildings - sales, installation and commissioning of modular accommodation units for diverse applications |

- |  | Container conversions - advanced container modifications for complex applications requiring development of combined technology engineered systems |

- |  | Self Storage - (under brand name U Can Store It) ownership and operation of multiple self-storage sites primarily utilising shipping containers as storage units |

The company achieved a significant recovery of financial performance following work carried out during financial year 2024 with more work to be done on this journey into and through financial year 2026.

Further restructuring was commenced at the beginning of the financial year with the aim of achieving more cohesive management across the various activities of the business, reduce 'siloing', and apply key skillsets to main business functions.

We also commenced a deep review of IT and the rationalising of legacy systems and processes which will have fundamental effects on improving efficient administration. This is a serious and expensive investment and has absorbed significant management resource. This project has continued into financial year 2026 and is seen more as a journey than a destination, but with key milestones along the way.

PRINCIPAL RISKS AND UNCERTAINTIES

Internally the company needs to ensure that it does not lose itself in its internal projects and continues to have strong focus on trading.

Externally, international geopolitical shenanigans have caused substantial disruption to historically stable logistics systems, interrupting them. Careful planning is required to manage stock acquisition both in volume and price.

UK Government economic actions, especially increased tax and employment cost loads on business, have caused an adoption of economic caution in many of our markets, with projects delayed or cancelled as a result. Failure by the UK Government to provide a stable and credible economic plan has also led businesses to hold back on investments.

FUTURE DEVELOPMENTS

As mentioned above, IT and systems and processes development are key in moving the company to a smaller cost base per unit of trading.

We will continue to understand the detail of markets better in order to offer customer focussed solutions.

KEY PERFORMANCE INDICATORS

| 2025 |  |  | 2024 |

Sales % (decrease) / increase |  |  | 8% |  |  | (3)% |

Gross profit margin |  |  | 29% |  |  | 25% |

Net profit / (loss) before tax margin |  |  | 3% |  |  | (1)% |

Return on capital employed |  |  | 14% |  |  | (1)% |

EBITDA / Sales |  |  | 5% |  |  | 2% |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

STRATEGIC REPORT

for the year ended 30 April 2025

EMPLOYEES

Health, safety, wellbeing and development of our employees are prime considerations in the way we operate. We have training, good governance processes and support packages to support our employee development.

The company is committed to no-discriminatory personal procedures and practises. All job offers are based on merit, aptitude and capability.

ENVIRONMENTAL SOCIAL AND GOVERNANCE RESPONSIBILITIES

The company takes its environmental and social responsibilities seriously to minimise negative impact on the environment. We are developing initiatives to limit environmental impact and carbon footprint.

ON BEHALF OF THE BOARD:

A E Jones - Director

19 January 2026

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

REPORT OF THE DIRECTORS

for the year ended 30 April 2025

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

DIVIDENDS

The total distribution of dividends for the year ended 30 April 2025 will be £ 214,820 .

DIRECTORS

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

M E Jones

Mrs M E Jones

A E Jones

STATEMENT OF DIRECTORS' RESPONSIBILITIES

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, Luckmans Duckett Parker Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

A E Jones - Director

19 January 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

S JONES CONTAINERS LIMITED

Opinion

We have audited the financial statements of S Jones Containers Limited (the 'company') for the year ended 30 April 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 30 April 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.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

S JONES CONTAINERS LIMITED

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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, 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

S JONES CONTAINERS 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:

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

- reference to past history and experience of the Entity,

- enquiry of management, including obtaining and reviewing supporting documentation concerning

the Entity's procedures relating to:

- identifying and complying with laws and regulations and whether they were aware of any instances

of non-compliance;

- detection and response to risk of fraud and whether they were aware of any actual or suspected

instances of fraud.

- assessment of the controls and processes that the Entity has in place to mitigate risk

Our assessments included the identification of the following potential areas for fraud:

- Management override of control;

- Revenue recognition

We design audit procedures by tailored and directed testing to aid and support the level of determined level of risk. In response to the assessed risk we plan audit tests and procedures that target specific areas where misstatement may occur. These procedures and the extent to which they are capable of detecting

irregularities, including fraud, are detailed below:

- We critically assessed the appropriateness and tested the application of the revenue and cost

recognition policies

- We tested the appropriateness of accounting journals and other adjustments made in the

preparation of the financial statements

- We reviewed the Entity's accounting policies for non-compliance with relevant standards.

- We made enquiries of management and reviewed correspondence with the relevant authorities to

identify any irregularities or instances of non-compliance with laws and regulations

In performing an audit in accordance with UK GAAP, we exercise professional judgement and maintain

professional scepticism throughout the audit process.

The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from

error, as fraud may involve collusion or override of internal controls. There are inherent limitations in the audit procedures performed.

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

S JONES CONTAINERS 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.

Mark Spafford FCA FCCA (Senior Statutory Auditor)

for and on behalf of Luckmans Duckett Parker Limited

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

19 January 2026

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

INCOME STATEMENT

for the year ended 30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 14,746,442 |  | 13,673,481 |  |

Cost of sales | 10,505,318 |  | 10,209,332 |  |

GROSS PROFIT | 4,241,124 |  | 3,464,149 |  |

Administrative expenses | 3,782,136 |  | 3,493,948 |  |

OPERATING PROFIT/(LOSS) | 5 | 458,988 |  | (29,799 | ) |

Interest receivable and similar income | 28,774 |  | 31,013 |  |

487,762 |  | 1,214 |  |

Interest payable and similar expenses | 6 | 13,440 |  | 16,107 |  |

PROFIT/(LOSS) BEFORE TAXATION | 474,322 |  | (14,893 | ) |

Tax on profit/(loss) | 7 | 120,942 |  | 20,619 |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 353,380 |  | (35,512 | ) |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

OTHER COMPREHENSIVE INCOME

for the year ended 30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT/(LOSS) FOR THE YEAR | 353,380 |  | (35,512 | ) |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 353,380 |  | (35,512 | ) |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

BALANCE SHEET

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 89,822 |  | 93,361 |  |

Tangible assets | 10 | 2,448,223 |  | 2,756,585 |  |

Investment property | 11 | 1 |  | 1 |  |

2,538,046 |  | 2,849,947 |  |

CURRENT ASSETS

Stocks | 12 | 1,823,676 |  | 1,609,117 |  |

Debtors | 13 | 2,243,560 |  | 2,104,692 |  |

Cash at bank and in hand | 2,442,143 |  | 1,443,550 |  |

6,509,379 |  | 5,157,359 |  |

CREDITORS

Amounts falling due within one year | 14 | 5,689,698 |  | 4,563,294 |  |

NET CURRENT ASSETS | 819,681 |  | 594,065 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,357,727 |  | 3,444,012 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (129,961 | ) | (326,283 | ) |

PROVISIONS FOR LIABILITIES | 20 | (582,481 | ) | (611,004 | ) |

NET ASSETS | 2,645,285 |  | 2,506,725 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 50,000 |  | 50,000 |  |

Retained earnings | 22 | 2,595,285 |  | 2,456,725 |  |

SHAREHOLDERS' FUNDS | 2,645,285 |  | 2,506,725 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

A E Jones - Director

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

STATEMENT OF CHANGES IN EQUITY

for the year ended 30 April 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 May 2023 | 50,000 |  | 2,708,052 |  | 2,758,052 |  |

Changes in equity

Total comprehensive income | - |  | (35,512 | ) | (35,512 | ) |

Dividends | - |  | (215,815 | ) | (215,815 | ) |

Balance at 30 April 2024 | 50,000 |  | 2,456,725 |  | 2,506,725 |  |

Changes in equity

Total comprehensive income | - |  | 353,380 |  | 353,380 |  |

Dividends | - |  | (214,820 | ) | (214,820 | ) |

Balance at 30 April 2025 | 50,000 |  | 2,595,285 |  | 2,645,285 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| S Jones Containers 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 (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemption 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| The directors consider no estimates or assumptions have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

| Turnover

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

| Goodwill

| Purchased goodwill represents the excess fair value of the consideration given over the fair value of the identifiable net assets acquired. Purchased goodwill is capitalised and amortised on a straight line basis over 20 years.

| Patents and licences

| Depreciation is provided to write off the asset over its useful economic life at the rate of 10% straight line.

| 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.

| Short leasehold | - | 10% on cost

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Containers | - | 10% on cost and 5% on cost

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

| 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.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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 receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies 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 receipts discounted at a market rate on interest. Financial liabilities classified as payable within one year are not amortised.

| 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.

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charges to the profit and loss account on a straight line basis over the period of the lease.

| Operating lease commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease in accordance with section 20.15 FRS102.

| Hire purchase agreements

| Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account using the effective interest method in accordance with Section 20 FRS102.

3. | TURNOVER

| The turnover and profit (2024 - loss) before taxation are attributable to the principal activities of the company.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Sales | 12,513,763 |  | 11,229,334 |  |

| Hire | 1,179,342 |  | 1,392,402 |  |

| Storage | 1,053,337 |  | 1,051,745 |  |

14,746,442 |  | 13,673,481 |  |

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

£ | £ |

| United Kingdom | 14,746,442 |  | 13,673,481 |  |

14,746,442 |  | 13,673,481 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 2,022,692 |  | 1,768,294 |  |

| Social security costs | 213,078 |  | 183,538 |  |

| Other pension costs | 300,534 |  | 209,102 |  |

2,536,304 |  | 2,160,934 |  |

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

| 2025 |  | 2024

| Operations | 27 |  | 21 |  |

| Commercial | 11 |  | 13 |  |

| Administration | 14 |  | 15 |  |

52 |  | 49 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 10,196 |  | 22,039 |  |

| Directors' pension contributions to money purchase schemes | 122,333 |  | 23,333 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 1 |  | 1 |  |

5. | OPERATING PROFIT/(LOSS)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 257,594 |  | 305,328 |  |

| Depreciation - assets on hire purchase contracts | 41,414 |  | 41,414 |  |

| (Profit)/loss on disposal of fixed assets | (10,102 | ) | 1,193 |  |

| Goodwill amortisation | 5,125 |  | 5,124 |  |

| Patents and licences amortisation | 754 |  | 25 |  |

| Auditors' remuneration | 15,500 |  | 24,500 |  |

| Foreign exchange differences | (3,738 | ) | - |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank interest | 8,944 |  | 11,645 |  |

| Interest on overdue taxation | 34 |  | - |  |

| Hire purchase | 4,462 |  | 4,462 |  |

13,440 |  | 16,107 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

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 | 149,466 |  | 10,670 |  |

| Prior year tax adjustment | - |  | 13,786 |  |

| Total current tax | 149,466 |  | 24,456 |  |

| Deferred tax | (28,524 | ) | (3,837 | ) |

| Tax on profit/(loss) | 120,942 |  | 20,619 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit/(loss) before tax | 474,322 |  | (14,893 | ) |

| Profit/(loss) multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 118,581 |  | (3,723 | ) |

| Effects of:

| Depreciation in excess of capital allowances | - |  | 8,285 |  |

| Adjustments to tax charge in respect of previous periods | - |  | 13,786 |  |

| Deferred tax prior year adjustment | - |  | 825 |  |

| Depreciation on Non-Qualifying assets | 2,361 |  | 2,021 |  |

| Marginal rate relief | - |  | (575 | ) |

| Total tax charge | 120,942 |  | 20,619 |  |

8. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Interim | 214,820 |  | 215,815 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

9. | INTANGIBLE FIXED ASSETS

| Patents |

| and |

| Goodwill |  | licences |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 129,995 |  | 31,240 |  | 161,235 |  |

| Additions | - |  | 2,340 |  | 2,340 |  |

| At 30 April 2025 | 129,995 |  | 33,580 |  | 163,575 |  |

| AMORTISATION

| At 1 May 2024 | 38,599 |  | 29,275 |  | 67,874 |  |

| Amortisation for year | 5,125 |  | 754 |  | 5,879 |  |

| At 30 April 2025 | 43,724 |  | 30,029 |  | 73,753 |  |

| NET BOOK VALUE

| At 30 April 2025 | 86,271 |  | 3,551 |  | 89,822 |  |

| At 30 April 2024 | 91,396 |  | 1,965 |  | 93,361 |  |

10. | TANGIBLE FIXED ASSETS

| Improvements |

| Short |  | to |  | Plant and

| leasehold |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 May 2024 | 180,531 |  | 615,429 |  | 810,182 |  |

| Additions | - |  | 17,191 |  | 62,696 |  |

| Disposals | - |  | - |  | (28,511 | ) |

| Transfer to stock | - |  | - |  | - |  |

| At 30 April 2025 | 180,531 |  | 632,620 |  | 844,367 |  |

| DEPRECIATION

| At 1 May 2024 | 57,281 |  | 291,473 |  | 474,677 |  |

| Charge for year | 15,160 |  | 48,201 |  | 88,278 |  |

| Eliminated on disposal | - |  | - |  | (28,511 | ) |

| Transfer to stock | - |  | - |  | - |  |

| At 30 April 2025 | 72,441 |  | 339,674 |  | 534,444 |  |

| NET BOOK VALUE

| At 30 April 2025 | 108,090 |  | 292,946 |  | 309,923 |  |

| At 30 April 2024 | 123,250 |  | 323,956 |  | 335,505 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

10. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Containers |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 455,542 |  | 35,650 |  | 2,799,035 |  | 4,896,369 |  |

| Additions | 35,999 |  | 52,900 |  | 41,045 |  | 209,831 |  |

| Disposals | - |  | - |  | (3,903 | ) | (32,414 | ) |

| Transfer to stock | - |  | - |  | (253,411 | ) | (253,411 | ) |

| At 30 April 2025 | 491,541 |  | 88,550 |  | 2,582,766 |  | 4,820,375 |  |

| DEPRECIATION

| At 1 May 2024 | 386,548 |  | 13,413 |  | 916,392 |  | 2,139,784 |  |

| Charge for year | 25,508 |  | 5,559 |  | 116,302 |  | 299,008 |  |

| Eliminated on disposal | - |  | - |  | (3,004 | ) | (31,515 | ) |

| Transfer to stock | - |  | - |  | (35,125 | ) | (35,125 | ) |

| At 30 April 2025 | 412,056 |  | 18,972 |  | 994,565 |  | 2,372,152 |  |

| NET BOOK VALUE

| At 30 April 2025 | 79,485 |  | 69,578 |  | 1,588,201 |  | 2,448,223 |  |

| At 30 April 2024 | 68,994 |  | 22,237 |  | 1,882,643 |  | 2,756,585 |  |

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

| Plant and

| machinery

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 257,343 |  |

| DEPRECIATION

| At 1 May 2024 | 90,490 |  |

| Charge for year | 41,414 |  |

| At 30 April 2025 | 131,904 |  |

| NET BOOK VALUE

| At 30 April 2025 | 125,439 |  |

| At 30 April 2024 | 166,853 |  |

11. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 1 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1 |  |

| At 30 April 2024 | 1 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

12. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,823,676 |  | 1,609,117 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,949,481 |  | 1,777,494 |  |

| Other debtors | 35,677 |  | 81,669 |  |

| Tax | - |  | 3,867 |  |

| Prepayments | 258,402 |  | 241,662 |  |

2,243,560 |  | 2,104,692 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 16) | 150,000 |  | 150,000 |  |

| Hire purchase contracts (see note 17) | 46,322 |  | 46,322 |  |

| Trade creditors | 2,638,970 |  | 2,110,860 |  |

| Amounts owed to group undertakings | 191,000 |  | 191,000 |  |

| Tax | 149,466 |  | 10,670 |  |

| Social security and other taxes | 454,403 |  | 300,300 |  |

| Other creditors | 44,666 |  | 38,233 |  |

| Accruals and deferred income | 2,014,871 |  | 1,715,909 |  |

5,689,698 |  | 4,563,294 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 16) | 87,500 |  | 237,500 |  |

| Hire purchase contracts (see note 17) | 42,461 |  | 88,783 |  |

129,961 |  | 326,283 |  |

16. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 150,000 |  | 150,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 87,500 |  | 150,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 87,500 |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

16. | LOANS - continued

| A bank loan of £750,000 is being repaid over a period of 5 years. As at 30 April 2025 £237,500 (19 months) (2024 - £387,500 (31 months)) remains outstanding. Interest is charged at 2.62% per annum over base rate.

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 46,322 |  | 46,322 |  |

| Between one and five years | 42,461 |  | 88,783 |  |

88,783 |  | 135,105 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 549,678 |  | 515,600 |  |

| Between one and five years | 738,702 |  | 1,168,650 |  |

| In more than five years | 400,584 |  | 451,183 |  |

1,688,964 |  | 2,135,433 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 237,500 |  | 387,500 |  |

| Hire purchase contracts | 88,783 |  | 135,105 |  |

326,283 |  | 522,605 |  |

| The bank loan is secured by an all assets debenture and a 1st legal charge over the company's investment property.

| Hire purchase contracts are secured on the assets to which they relate.

19. | FINANCIAL INSTRUMENTS

| The company purchases forward foreign currency contracts to hedge currency exposure on firm future commitments. The fair values of the assets and liabilities held at fair value through profit and loss at the balance sheet date are determined using quoted prices.

| As at 30 April 2025 the company had contracts in place to buy $2,000,000 at £1,586,521 (2024 - $800,000 at £632,038).

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

20. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 586,068 |  | 615,052 |  |

| Other timing differences | (3,587 | ) | (4,048 | ) |

582,481 |  | 611,004 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 611,004 |  |

| Credit to Income Statement during year | (28,523 | ) |

| Balance at 30 April 2025 | 582,481 |  |

21. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 50,000 | Ordinary | £1 | 50,000 |  | 50,000 |  |

22. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 2,456,725 |  |

| Profit for the year | 353,380 |  |

| Dividends | (214,820 | ) |

| At 30 April 2025 | 2,595,285 |  |

23. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

| The pension liability as at 30 April 2025 is £14,350 (2024 - £13,499).

24. | ULTIMATE PARENT COMPANY

| S Jones Holdings Limited, registered at Anglian Road, Aldridge, Walsall, West Midlands, WS9 8ET, is regarded by the directors as being the company's immediate and ultimate parent company.

| A copy of the group consolidated financial statements can be obtained from the Registrar of Companies (England and Wales), Companies House, Crown Way, Cardiff, CF14 3UZ.

25. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 305,344 |  | - |  |

S JONES CONTAINERS LIMITED (REGISTERED NUMBER: 03747019) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

26. | RELATED PARTY DISCLOSURES

| For the year ended 30 April 2025 key management personnel were considered to be the directors of the company only. Directors remuneration is disclosed in note 4.

27. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.