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REGISTERED NUMBER: 08532989 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 May 2025 |

| for |

| Tony Brown Logistics Limited |

| Tony Brown Logistics Limited (Registered number: 08532989) |

Contents of the Financial Statements

For The Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Tony Brown Logistics Limited |

Company Information

For The Year Ended 31 May 2025

| DIRECTOR: | A Brown

| REGISTERED OFFICE: | Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| REGISTERED NUMBER: | 08532989 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| Tony Brown Logistics Limited (Registered number: 08532989) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,594 |  | 11,460 |  |

CURRENT ASSETS

Debtors | 5 | 442 |  | 442 |  |

Cash at bank | 269 |  | 681 |  |

711 |  | 1,123 |  |

CREDITORS

Amounts falling due within one year | 6 | 44,033 |  | 43,100 |  |

NET CURRENT LIABILITIES | (43,322 | ) | (41,977 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (34,728 | ) | (30,517 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (34,729 | ) | (30,518 | ) |

SHAREHOLDERS' FUNDS | (34,728 | ) | (30,517 | ) |

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

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

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Tony Brown Logistics Limited (Registered number: 08532989) |

Balance Sheet - continued

31 May 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 February 2026 and were signed by:

A Brown - Director

| Tony Brown Logistics Limited (Registered number: 08532989) |

Notes to the Financial Statements

For The Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Tony Brown Logistics 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

| The company has made a loss of £4,211 for the year (2024 loss £5,066), and has a deficit on retained earnings of £34,729 at 31 May 2025 (2024 £30,518). The director has indicated that he will not request repayment of his director's loan, on which the balance at 31 May 2025 was £33,688 due to him (2024 £32,755), until such time as the company has the funds to make this repayment. Furthermore, the director will continue to support the company, injecting such further funds as may be required to enable the company to meet its liabilities as they fall due.

| On this basis the financial statements have been prepared on the going concern basis. If this basis of accounting is not appropriate, then it would be necessary to reduce all assets to their recoverable amounts, and provide such further liabilities as may arise from the cessation of trade.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Computer equipment 33% straight line

| Plant and machinery 25% reducing balance

| Motor vehicle 25% reducing balance

| Taxation

| The tax expense represents the sum of the tax currently payable and deferred tax.

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Deferred tax

| Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

| The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

| Tony Brown Logistics Limited (Registered number: 08532989) |

Notes to the Financial Statements - continued

For The Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Cash | and | cash | equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| 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 trade and other 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.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors, bank loans are recognised at transaction price .

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised at transaction price .

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

3. | EMPLOYEES AND DIRECTORS

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

| Tony Brown Logistics Limited (Registered number: 08532989) |

Notes to the Financial Statements - continued

For The Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 3,500 |  | 31,953 |  | 1,076 |  | 36,529 |  |

| DEPRECIATION

| At 1 June 2024 | 2,877 |  | 21,116 |  | 1,076 |  | 25,069 |  |

| Charge for year | 156 |  | 2,710 |  | - |  | 2,866 |  |

| At 31 May 2025 | 3,033 |  | 23,826 |  | 1,076 |  | 27,935 |  |

| NET BOOK VALUE

| At 31 May 2025 | 467 |  | 8,127 |  | - |  | 8,594 |  |

| At 31 May 2024 | 623 |  | 10,837 |  | - |  | 11,460 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Other debtors | 442 |  | 442 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Taxation and social security | 5,186 |  | 5,186 |  |

| Other creditors | 38,847 |  | 37,914 |  |

44,033 |  | 43,100 |  |