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REGISTERED NUMBER: 11286910 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Zee UK Transportation Ltd |

| Trading as |

| UK Direct |

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Zee UK Transportation Ltd |

| Trading as UK Direct |

Company Information

for the year ended 30 April 2025

| DIRECTOR: | N D Ryles

| REGISTERED OFFICE: | Datum House

| Electra Way

| Crewe

| Cheshire

| CW1 6ZF

| REGISTERED NUMBER: | 11286910 (England and Wales)

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Statement of Financial Position

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,725 |  | 2,301 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 902 |  |

Cash at bank | 1,598 |  | 2,100 |  |

1,598 |  | 3,002 |  |

CREDITORS

Amounts falling due within one year | 7 | (6,694 | ) | (11,365 | ) |

NET CURRENT LIABILITIES | (5,096 | ) | (8,363 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,371 | ) | (6,062 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (2,021 | ) | (5,000 | ) |

PROVISIONS FOR LIABILITIES | 9 | (437 | ) | (437 | ) |

NET LIABILITIES | (5,829 | ) | (11,499 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (5,830 | ) | (11,500 | ) |

SHAREHOLDERS' FUNDS | (5,829 | ) | (11,499 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Statement of Financial Position - continued

30 April 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 January 2026 and were signed by:

N D Ryles - Director

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Notes to the Financial Statements

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| Zee UK Transportation Ltd ('The Company') is primarily engaged in freight transport.

| The company is a private company limited by shares and is incorporated in England and Wales. The address of the registered office is Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF. The registered number can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Summary of significant accounting policies

| The principle accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| The financial statements reflect a net liabilities position again at 30 April 2025. This is despite a successful trading year, which has seen the company return to profits and the director expects this to continue. However while the company's balance sheet reflects a negative position, he has agreed to continue to provide any financial support to the company as may be required for the foreseeable future.

| No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

| Notwithstanding the general effect of the economic position, the director considers it appropriate to prepare the financial statements on the going concern basis.

| Revenue recognition

| Revenue (described as turnover) is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided at the following annual rates so as to write off their cost less residual amounts over their estimated useful economic lives. Assets are also reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the assets carrying amount exceeds its recoverable amount.

| Fixtures & Fittings |  | - 25% on reducing balance |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| Plant & Machinery |  | - 25% on reducing balance |  |

| The residual values and useful lives of assets are reviewed and adjusted if appropriate at each year end.

| Financial instruments

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

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the discounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income and Retained Earnings.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 year end date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the year end.

| 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.

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

3. | ACCOUNTING POLICIES - continued

| Impairment of assets

| Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each year end date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 6,710 |  | 203 |  | 6,913 |  |

| DEPRECIATION

| At 1 May 2024 | 4,445 |  | 167 |  | 4,612 |  |

| Charge for year | 567 |  | 9 |  | 576 |  |

| At 30 April 2025 | 5,012 |  | 176 |  | 5,188 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,698 |  | 27 |  | 1,725 |  |

| At 30 April 2024 | 2,265 |  | 36 |  | 2,301 |  |

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

2025 | 2024 |

£ | £ |

| Directors' loan accounts | - |  | 902 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,500 |  | 4,000 |  |

| Tax | 8 |  | 8 |  |

| Other creditors | 2,236 |  | 6,457 |  |

| Accrued expenses | 950 |  | 900 |  |

6,694 |  | 11,365 |  |

| Zee UK Transportation Ltd (Registered number: 11286910) |

| Trading as UK Direct |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 2,021 |  | 4,000 |  |

| Bank loans - 2-5 years | - |  | 1,000 |  |

2,021 |  | 5,000 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 437 |  | 437 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 437 |  |

| Balance at 30 April 2025 | 437 |  |