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REGISTERED NUMBER: 12712453 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Whotton Couriers Limited |

| Whotton Couriers Limited (Registered number: 12712453) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Whotton Couriers Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | T Whotton

| Miss C Crosby

| REGISTERED OFFICE: | Office 1

| Engine House

| Gainsborough

| Lincolnshire

| DN21 2NA

| REGISTERED NUMBER: | 12712453 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| Office 1

| Engine House

| Marshalls Yard

| Gainsborough

| Lincolnshire

| DN21 2NA

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Whotton Couriers Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whotton Couriers Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Whotton Couriers Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whotton Couriers Limited and state those matters that we have agreed to state to the Board of Directors of Whotton Couriers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whotton Couriers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whotton Couriers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whotton Couriers Limited. You consider that Whotton Couriers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whotton Couriers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

9 April 2026

| Whotton Couriers Limited (Registered number: 12712453) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,912 |  | 17,819 |  |

CURRENT ASSETS

Debtors | 5 | 40,100 |  | - |  |

Cash at bank and in hand | 21,754 |  | 76,917 |  |

61,854 |  | 76,917 |  |

CREDITORS

Amounts falling due within one year | 6 | 50,357 |  | 71,250 |  |

NET CURRENT ASSETS | 11,497 |  | 5,667 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 24,409 |  | 23,486 |  |

PROVISIONS FOR LIABILITIES | 3,228 |  | 4,455 |  |

NET ASSETS | 21,181 |  | 19,031 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Retained earnings | 21,179 |  | 19,029 |  |

SHAREHOLDERS' FUNDS | 21,181 |  | 19,031 |  |

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

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

The directors acknowledge their 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.

| Whotton Couriers Limited (Registered number: 12712453) |

Balance Sheet - continued

31 July 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 Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by:

T Whotton - Director

| Whotton Couriers Limited (Registered number: 12712453) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Whotton Couriers 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

| 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. 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, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on cost

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and 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.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| 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.

| Whotton Couriers Limited (Registered number: 12712453) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Financial instruments

| Only basic financial instruments as defined in FRS102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

| Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

| Cash at bank is classified as a basic financial instrument at transaction price.

| Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payment, discounted at a market rate of interest.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1,820 |  | 21,000 |  | 3,224 |  | 26,044 |  |

| DEPRECIATION

| At 1 August 2024 | 1,092 |  | 5,409 |  | 1,724 |  | 8,225 |  |

| Charge for year | 364 |  | 3,898 |  | 645 |  | 4,907 |  |

| At 31 July 2025 | 1,456 |  | 9,307 |  | 2,369 |  | 13,132 |  |

| NET BOOK VALUE

| At 31 July 2025 | 364 |  | 11,693 |  | 855 |  | 12,912 |  |

| At 31 July 2024 | 728 |  | 15,591 |  | 1,500 |  | 17,819 |  |

| Whotton Couriers Limited (Registered number: 12712453) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 40,100 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 46,583 |  | 33,698 |  |

| Other creditors | 3,774 |  | 37,552 |  |

50,357 |  | 71,250 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | 1 | 2 |  | 2 |  |

8. | RELATED PARTY DISCLOSURES

| Company directors Thomas Whotton and Charlotte Crosby are also shareholders in Whotton Property Investments Ltd. At the year ended 31 July 2025 Whotton Couriers Ltd was owed £40,100 from Whotton Property Investments Ltd.