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REGISTERED NUMBER: 05496341 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CMS LOGISTICS MANAGEMENT LTD

CMS LOGISTICS MANAGEMENT LTD (REGISTERED NUMBER: 05496341)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CMS LOGISTICS MANAGEMENT LTD

COMPANY INFORMATION

for the Year Ended 31 July 2025

| DIRECTOR: | J Smith

| REGISTERED OFFICE: | Franciscan House

| Office No 309

| 51 Princes Street

| Ipswich

| IP1 1UR

| REGISTERED NUMBER: | 05496341 (England and Wales)

| ACCOUNTANTS: | John M Taylor & Co

| Chartered Accountants

| 9 Glasgow Road

| PAISLEY

| Renfrewshire

| PA1 3QS

CMS LOGISTICS MANAGEMENT LTD (REGISTERED NUMBER: 05496341)

BALANCE SHEET

31 July 2025

31.7.24 |  | 31.7.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

1,141 |  |  | Tangible assets | 5 | 452 |  |

| CURRENT ASSETS

186,054 |  |  | Debtors | 6 | 227,250 |  |

487 |  |  | Cash at bank | 17 |  |

186,541 |  | 227,267 |  |

| CREDITORS

390,992 |  |  | Amounts falling due within one year | 7 | 406,924 |  |

(204,451 | ) |  | NET CURRENT LIABILITIES | (179,657 | ) |

(203,310 | ) |  | TOTAL ASSETS LESS CURRENT LIABILITIES | (179,205 | ) |

| CREDITORS

176,500 |  |  | Amounts falling due after more than one year | 8 | 170,500 |  |

(379,810 | ) |  | NET LIABILITIES | (349,705 | ) |

| CAPITAL AND RESERVES

17,587 |  |  | Called up share capital | 17,587 |  |

(397,397 | ) |  | Retained earnings | (367,292 | ) |

(379,810 | ) | (349,705 | ) |

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 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.

CMS LOGISTICS MANAGEMENT LTD (REGISTERED NUMBER: 05496341)

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 director and authorised for issue on 17 April 2026 and were signed by:

J Smith - Director

CMS LOGISTICS MANAGEMENT LTD (REGISTERED NUMBER: 05496341)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Cms Logistics Management Ltd 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 the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The significant 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:-

| Going concern

| At the time of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director, therefore, continues to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for haulage services provided in the normal course of business, and is shown net of VAT.

| Tangible fixed assets

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

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

| Computer equipment | - | 33% on cost

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

| The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

CMS LOGISTICS MANAGEMENT LTD (REGISTERED NUMBER: 05496341)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

3. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and 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

| Basic financial instruments are recognised at amortised cost. Financial assets and liabilties are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Plant & |  | Computer

| Totals |  | machinery |  | equipment

£ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 5,515 |  | 3,251 |  | 2,264 |  |

| DEPRECIATION

| At 1 August 2024 | 4,374 |  | 2,673 |  | 1,701 |  |

| Charge for year | 689 |  | 145 |  | 544 |  |

| At 31 July 2025 | 5,063 |  | 2,818 |  | 2,245 |  |

| NET BOOK VALUE

| At 31 July 2025 | 452 |  | 433 |  | 19 |  |

| At 31 July 2024 | 1,141 |  | 578 |  | 563 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 215,557 |  | 176,272 |  |

| Other debtors | 11,693 |  | 9,782 |  |

227,250 |  | 186,054 |  |

CMS LOGISTICS MANAGEMENT LTD (REGISTERED NUMBER: 05496341)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 6,000 |  | 6,000 |  |

| Trade creditors | 115,821 |  | 62,658 |  |

| Taxation and social security | 60,469 |  | 164,422 |  |

| Other creditors | 224,634 |  | 157,912 |  |

406,924 |  | 390,992 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 20,500 |  | 26,500 |  |

| Other creditors | 150,000 |  | 150,000 |  |

170,500 |  | 176,500 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Debtor financing | 172,576 |  | 135,355 |  |

| Ecapital Commercial Finance (North) Ltd, which provides invoice factoring services to the company, holds a fixed and floating charge dated 30 October 2017 over all of the company's assets in respect of all sums due.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

| 31.7.25 |  | 31.7.24

£ | £ |

| J Smith

| Balance outstanding at start of year | - |  | 9,205 |  |

| Amounts repaid | - |  | (9,205 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The director's loan is interest free, is repayable on demand and has no fixed repayment terms. The director's loan was repaid in full during the previous financial year.

11. | ULTIMATE CONTROLLING PARTY

| John Smith is the ultimate controlling party by virtue of his 100% shareholding in the company.