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REGISTERED NUMBER: 06351617 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| APPLE LOGISTICS LIMITED |

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

APPLE LOGISTICS LIMITED

Company Information

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | G P Hill

| REGISTERED OFFICE: | Court Lodge Farm Office

| Forge Lane

| East Farleigh

| Maidstone

| Kent

| ME15 0HQ

| REGISTERED NUMBER: | 06351617 (England and Wales)

| ACCOUNTANTS: | Friend & Grant Ltd

| Bryant House

| Bryant Road

| Strood

| Rochester

| Kent

| ME2 3EW

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Balance Sheet

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 135,730 |  | 177,089 |  |

CURRENT ASSETS

Debtors | 6 | 612,893 |  | 682,932 |  |

Cash at bank | 244,052 |  | 404,109 |  |

856,945 |  | 1,087,041 |  |

CREDITORS

Amounts falling due within one year | 7 | 550,831 |  | 812,131 |  |

NET CURRENT ASSETS | 306,114 |  | 274,910 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 441,844 |  | 451,999 |  |

PROVISIONS FOR LIABILITIES | 32,243 |  | 42,475 |  |

NET ASSETS | 409,601 |  | 409,524 |  |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Capital redemption reserve | 500 |  | 500 |  |

Retained earnings | 408,601 |  | 408,524 |  |

SHAREHOLDERS' FUNDS | 409,601 |  | 409,524 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Balance Sheet - continued

31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 March 2026 and were signed by:

G P Hill - Director

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Apple 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS 102.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as following:

| - Sale of goods

| Turnover from the sale of goods is recognised at the point of sale.

| - Rendering of services

| When providing day services, turnover is usually recognised on completion of the service and, for monthly engagements, it is recognised by reference to the stage of completion at the balance sheet date,

| - Interest receivable

| Interest income is recognised using the effective interest method.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | ACCOUNTING POLICIES - continued

| 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 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.

| 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.

| Employee benefits

| The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

| Financial instruments

| Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 11 ) .

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 349 |  | 639,900 |  | 10,164 |  | 650,413 |  |

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

| At 31 August 2025 | 349 |  | 639,900 |  | 14,064 |  | 654,313 |  |

| DEPRECIATION

| At 1 September 2024 | 62 |  | 465,649 |  | 7,613 |  | 473,324 |  |

| Charge for year | 95 |  | 43,563 |  | 1,601 |  | 45,259 |  |

| At 31 August 2025 | 157 |  | 509,212 |  | 9,214 |  | 518,583 |  |

| NET BOOK VALUE

| At 31 August 2025 | 192 |  | 130,688 |  | 4,850 |  | 135,730 |  |

| At 31 August 2024 | 287 |  | 174,251 |  | 2,551 |  | 177,089 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 504,843 |  | 623,456 |  |

| Other debtors | 108,050 |  | 59,476 |  |

612,893 |  | 682,932 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 442,226 |  | 410,020 |  |

| Taxation and social security | 93,844 |  | 91,686 |  |

| Other creditors | 14,761 |  | 310,425 |  |

550,831 |  | 812,131 |  |

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| G P Hill

| Balance outstanding at start of year | - |  | (397 | ) |

| Amounts advanced | 198,242 |  | 397 |  |

| Amounts repaid | (198,312 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (70 | ) | - |  |

| The loan from the director to the company was unsecured, interest free and repayable on demand.