REGISTERED NUMBER: 06964503 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BJS DISTRIBUTION STORAGE AND COURIERS

LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

7

Report of the Independent Auditors

9

Income Statement

13

Other Comprehensive Income

14

Balance Sheet

15

Statement of Changes in Equity

16

Cash Flow Statement

17

Notes to the Cash Flow Statement

18

Notes to the Financial Statements

20

DIRECTORS:

Mrs R Kaur

Mrs G Kaur

Mr H Singh

SECRETARY:

Mr A Pearson

REGISTERED OFFICE:

BJS House Unit 2 Bull Lane

(Off Weston Way)

Wednesbury

West Midlands

WS10 8RR

REGISTERED NUMBER:

06964503 (England and Wales)

SENIOR STATUTORY AUDITOR:

Thurairatnam Sudarshan FCCA

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor

8th Floor, Becket House

36 Old Jewry

London

EC2R 8DD

ACCOUNTANTS:

Haartwells Chartered Certified

Accountants

25 Park Street West

Luton

Bedfordshire

LU1 3BE

The directors present their strategic report for the year ended 31 July 2025.

REVIEW OF BUSINESS

The results for the company show sales of £55,523,541 (2024: £44,780,898) and pre-tax profits of £1,021,896 (2024: £812,718) for the year. The directors are pleased with the performance for year ending 31st July 2025 as sales revenue grew by 24%. Gross profit margins dipped slightly by 2% to 21% (2024: 23.59%) but under the current turbulent inflationary climate a 2% drop is not concerning. The directors continue to work with senior heads of internal departments to ensure the business is being operated effectively and to ensure the organization is working at maintaining their strong position within the two man delivery and logistics industry. The directors are confident the 2% gross profit margin drop will be recouped alongside an increase in the GP margin in the year ending 31st July 2026 figures. The cost and procurement reviews continue for the whole business to ensure profits are maximized alongside keeping an equally beneficial interest in the operational efficiency of the business.

The results of the above are evident within the increased trading profit in year ending 31st July 2025 and the directors are confident that this level of performance will be exceeded in year ending 31st July 2026 as the business continues to grow within the "two man delivery" and logistics industry.

PRINCIPAL RISKS AND UNCERTAINTIES

The directors regularly assess and evaluate the main risks to the company in achieving its business objectives. The relationship with our customers and suppliers is key to the business being able to operate.

European impact

With BJS being an approved delivery partner for a number of European organisations, any change to legislation or regulatory change of how UK entities deal with European entities is a risk and uncertainty. The directors are confident they will be able to deal effectively with any relevant change announced by the government and foreign authorities, if and when applicable, as the company has dealt with recent changes efficiently. As the company has grown from strength to strength since its inception the business has been able to employ and contract experts in relevant fields to help advise on any relevant changes. The directors are also very confident they will continue to provide their European clients with a proficient service.

Economic climate

With the economic climate being unstable over the last 12 months and the bank base rate steadily, after increasing the directors are putting in measures to ensure the business maintains and improves its performance and position within the two man delivery market.

With the growth of online businesses and the requirement for delivery services steadily increasing the future outlook for the business is strong and positive however consideration needs to be taken into account of the UK economy and its volatility over the last 12 months and into the foreseeable future.

The directors continue to maintain investment within IT infrastructure, staff and training which they continue to uphold is the primary reason for the company's solid foundation, growth and differentiators within the market.

The directors are confident that this growth is going to continue in the foreseeable future and profits will also be achieved as the company restructures its staff base by helping to promote middle management to senior management which will prove to bolster their human resource within the company. The directors feel that this will ensure the company's targets are attainable as regular communication will take place between senior team members in relation to the financial performance and the forecasted performance and actions will be taken promptly, precisely and proficiently to ensure the targets are achieved.

SECTION 172(1) STATEMENT

The directors of BJS Distribution Storage And Couriers Ltd acknowledge their duty under Section 172(1) of the Companies Act 2006 to act in the way they consider, in good faith, would most likely promote the success of the company for the benefit of its members as a whole. In doing so, the directors have regard to the interests of the company's employees, suppliers, customers, and other stakeholders, together with the impact of the company's operations on the community and environment.

The board recognises that the long-term success of the company depends on maintaining strong relationships with all stakeholders involved in the delivery of its services.

The company is committed to maintaining a safe and supportive working environment for its employees. The directors recognise the importance of employee engagement, training, and development in maintaining high standards of performance within the sector. Health and safety remain a key priority, and policies and procedures are regularly reviewed to ensure compliance with industry standards and regulatory requirements.

The company strives to maintain high levels of customer satisfaction by delivering construction projects efficiently, safely, and to agreed specifications. The directors consider client feedback and project outcomes when reviewing operational performance and future planning.

The company works closely with its suppliers and subcontractors to maintain reliable and sustainable supply chains. The directors seek to maintain fair and transparent business relationships and aim to ensure that suppliers are treated responsibly and paid in accordance with agreed terms.

As a distribution and courier business operating within local communities, the company is mindful of its environmental responsibilities. The directors consider environmental impact and regulatory compliance when making operational decisions and aim to promote responsible practices.

The directors are committed to maintaining high standards of business conduct and corporate governance. The company operates in accordance with applicable laws and regulations and seeks to maintain a reputation for integrity and professionalism in all business dealings.

In making decisions during the year, the directors have had regard to the likely long-term consequences of those decisions and the need to foster strong relationships with stakeholders, ensuring the continued success and sustainability of the company.

DEVELOPMENT AND PERFORMANCE

The business has benefitted considerably from the growth in e-commerce and the ever increasing convenience of shopping online. This is likely to continue to grow in the foreseeable future as BJS also offers assembly and installation of the products it delivers such as home furniture. The directors are confident that the company will continue to experience strong profitable growth in the foreseeable future.

KEY PERFORMANCE INDICATORS

The company uses many key performance indicators to manage and monitor the performance of the business, including the main measure of sales turnover, gross and net margin and net profit which are shared with senior staff internally and all principal stakeholder's.

- Customer satisfaction and retention - has improved over the years especially considering the relationships developed with our existing client base which is reflected in the increase in new contracts with existing customers.

- Employee satisfaction - maintaining of staff morale has been a key factor in the company's growth. The company has introduced measures to evaluate and improve employee satisfaction.

- Gross profit margin - margin has dropped by about 2% due to the current turbulent inflationary climate..

2025

2024

Measure

Gross profit margin

21.00%

23.59%

Gross profit/turnover

- Debtor days - a significant decrease in debtor days. The debtor days have been improving due to measures put in to help the company to maintain a healthy cash position and reduce creditors days as shown below.

2025

2024

Measure

Debtor days

34 days

53 days

Trade debtors/turnover

- Creditor days - the creditor days have also decreased due to improved debt collection process.

2025

2024

Measure

Creditor days

21 days

24 days

Trade creditors/cost of sales

MAIN TRENDS AND FACTORS

The future development, performance, and position of BJS continues to be shaped by key Environmental, Social, and Governance (ESG) trends and factors. Environmental considerations, employee welfare, community and Human Rights issues guide our commitment to accountability, transparency, and positive social impact. These ESG factors collectively influence the company's long-term success and shape our strategic policies.

Environmental Matters

The company remains deeply committed to environmental sustainability, actively working to reduce its carbon footprint and manage resources responsibly. The company has implemented policies to minimize energy consumption across its business activities. This includes utilising a fleet of electric vans, where practical, to complete deliveries alongside reviewing energy consumption at all of the commercial units and putting in procedures and changes to minimise energy consumption.

Our focus on sustainability ensures we are at the forefront of implementing positive change and supports compliance with emerging environmental regulations.

Company's Employees

Employee welfare continues to be a top priority for the organisation. We are committed to fostering a positive work environment, supporting talent development and promoting diversity and inclusion. The company maintains policies that ensure fair compensation, regular training opportunities, and structured career development for all staff.

The company continues to invest in automation and technology to improve its efficiency and effectiveness. These initiatives strengthen employee engagement and ensure the group attracts and retains top talent.

SOCIAL, COMMUNITY, AND HUMAN RIGHTS ISSUES:

The company is dedicated to being a responsible corporate organisation, with an emphasis on social responsibility, community engagement, and human rights. We support local communities through employment opportunities and by partnering with local authorities wherever possible. The company also upholds human rights within its operations and supply chain by maintaining ethical labour practices and promoting diversity across all levels of the organization. These efforts contribute to a positive social impact and reinforce the company's reputation as a responsible business aligned with societal expectations for ethical conduct. Through these policies and commitments, the company is well-positioned to adapt to and benefit from these key trends, strengthen in its operational resilience, brand reputation, and long-term growth potential.

ENERGY AUDIT

An energy audit was completed by the company across its commercial units and also its delivery vehicles.

Total Energy Calculation - summary

Sirte/Group

Electricity

Gas or Fossil Fuel equivalent

Vehicle Fuel

Total Energy Consumptio n (kWh)

% of total

De-minimi s

Unit 2 Bull Lane

135,477

-

-

135,477

0.56%

0.56%

Unit 1 Bull Lane

132,894

-

-

132,894

0.66%

0.55%

Units 2 & 3 Red Mill

29,185

-

-

29,185

0.12%

0.12%

Units 25-28 Red Mill

22,538

-

-

22,538

0.09%

0.09%

Newman Park

143,354

-

-

143,354

0.60%

0.60%

Neachells Lane

-

35,324

-

35,324

0.15%

0.15%

Vans

118,636

-

22,661,159

22,779,795

94.73%

-

Company car fuel

-

-

105,495

105,495

0.44%

-

Bulk propane

-

617,019

-

617,019

2.57%

2.57%

Bottled propane

-

30,268

-

30,268

0.13%

0.13%

Grey fleet

-

-

15,433

15,,422

0.06%

0.06%

582,085

682,611

22,782,076

24,046,771

100.00

Buildings energy

463,448

35,324

-

498,772

Passenger transport

-

-

120,917

120,917

Vans

118,636

-

22,661,159

22,779,795

Total transport energy

118,636

-

22,782,076

22,900,712

Process energy

-

-

-

-

Other energy

-

647,287

-

647,287

ON BEHALF OF THE BOARD:

Mrs G Kaur - Director

27 April 2026

The directors present their report with the financial statements of the company for the year ended 31 July 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 July 2025.

FUTURE DEVELOPMENTS

The directors and senior management continue to work towards growing the company which they have successfully achieved in the last few years and which is evident within the most recent financial performance. There is a continued effort by all the main internal stakeholder's to ensure that the company maintains its performance and position at the forefront within the "two man delivery" industry for its clients in the UK. The directors are confident that the company will continue to grow, enhance and strengthen its trade and financial performance in the foreseeable future as it remains of the utmost importance for the company to maintain its efforts towards continuing to provide a premium service for all its clients

DIRECTORS

The directors shown below have held office during the whole of the period from 1 August 2024 to the date of this report.

Mrs R Kaur

Mrs G Kaur

Mr H Singh

POLITICAL DONATIONS AND EXPENDITURE

During the year, the company made charitable donations of £39,508 to registered charities in UK.

ENGAGEMENT WITH EMPLOYEES

The company operates an equal opportunities policy. The aim of this policy is to ensure that there should be equal opportunity for all and this applies external recruitment, internal appointments, terms of employment, conditions of service and opportunity for training and promotion regardless of gender, ethnic origin or disability.

Disabled persons are given full and fair consideration for all types of vacancy in as much as the opportunities available are constrained by the practical limitations of the disability. Should, for whatever reason, an employee of the company becomes disabled whilst in the employment, every step, where appropriate will be taken to assist with rehabilitation and suitable re-training.

The company maintains its own health, safety and environmental policies covering all aspect of its operations. Regular meetings and inspections take place to ensure all legal requirements are adhered to and that the company is responsive to the needs of the employees and the environment.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

Mrs G Kaur - Director

27 April 2026

Opinion

We have audited the financial statements of BJS Distribution Storage And Couriers Limited (the 'company') for the year ended 31 July 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on pages seven and eight, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, employment, and health and safety legislation;

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence where necessary.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected transactions;

- tested the appropriateness of journal entries;

- assessed whether judgements and assumptions made in determining the accounting estimate for the valuation of properties were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

To address the risk that revenue could be misstated due to fraud, we:

- obtained an understanding of the company's revenue recognition policies and compared these to the accounting standard;

- performed a walkthrough to confirm our understanding of the processes and controls through which the business initiates, records, processes and reports revenue transactions;

- tested a sample of revenue transactions to supporting evidence; and

- tested, on a sample basis, revenue related balances in the balance sheet.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation; and

- enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Thurairatnam Sudarshan FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

Statutory Auditor

8th Floor, Becket House

36 Old Jewry

London

EC2R 8DD

27 April 2026

TURNOVER

3

55,523,541

44,780,898

Cost of sales

(43,810,836

)

(34,216,137

)

GROSS PROFIT

11,712,705

10,564,761

Administrative expenses

(9,806,818

)

(8,836,262

)

OPERATING PROFIT

5

1,905,887

1,728,499

Interest payable and similar expenses

6

(883,991

)

(915,781

)

PROFIT BEFORE TAXATION

1,021,896

812,718

Tax on profit

7

(158,326

)

(150,700

)

PROFIT FOR THE FINANCIAL YEAR

863,570

662,018

PROFIT FOR THE YEAR

863,570

662,018

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

863,570

662,018

FIXED ASSETS

Tangible assets

9

5,714,538

5,937,500

CURRENT ASSETS

Debtors

10

9,536,057

10,536,184

Cash at bank and in hand

675,077

165,453

10,211,134

10,701,637

CREDITORS

Amounts falling due within one year

11

8,436,167

9,829,333

NET CURRENT ASSETS

1,774,967

872,304

TOTAL ASSETS LESS CURRENT LIABILITIES

7,489,505

6,809,804

CREDITORS

Amounts falling due after more than one year

12

(3,129,516

)

(3,312,660

)

PROVISIONS FOR LIABILITIES

16

(61,153

)

(61,878

)

NET ASSETS

4,298,836

3,435,266

CAPITAL AND RESERVES

Called up share capital

17

100

100

Retained earnings

18

4,298,736

3,435,166

SHAREHOLDERS' FUNDS

4,298,836

3,435,266

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

Mrs G Kaur - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 August 2023

100

2,776,648

2,776,748

Changes in equity

Dividends

-

(3,500

)

(3,500

)

Total comprehensive income

-

662,018

662,018

Balance at 31 July 2024

100

3,435,166

3,435,266

Changes in equity

Total comprehensive income

-

863,570

863,570

Balance at 31 July 2025

100

4,298,736

4,298,836

Cash flows from operating activities

Cash generated from operations

1

3,501,415

(1,553,815

)

Interest paid

(784,980

)

(792,176

)

Interest element of hire purchase payments paid

(99,011

)

(123,605

)

Tax paid

(426,035

)

205,138

Net cash from operating activities

2,191,389

(2,264,458

)

Cash flows from investing activities

Purchase of tangible fixed assets

(409,623

)

(850,302

)

Sale of tangible fixed assets

536,808

-

Net cash from investing activities

127,185

(850,302

)

Cash flows from financing activities

Loan (repayments) borrowings

(838,910

)

2,806,025

Capital repayments in year

(502,811

)

253,830

Loans to associate companies

(372,656

)

(175,760

)

Equity dividends paid

-

(3,500

)

Net cash from financing activities

(1,714,377

)

2,880,595

Increase/(decrease) in cash and cash equivalents

604,197

(234,165

)

Cash and cash equivalents at beginning of year

2

(1,828,736

)

(1,594,571

)

Cash and cash equivalents at end of year

2

(1,224,539

)

(1,828,736

)

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Profit before taxation

1,021,896

812,718

Depreciation charges

324,421

364,886

Profit on disposal of fixed assets

(228,644

)

-

Finance costs

883,991

915,781

2,001,664

2,093,385

Decrease/(increase) in trade and other debtors

1,513,217

(2,651,712

)

Decrease in trade and other creditors

(13,466

)

(995,488

)

Cash generated from operations

3,501,415

(1,553,815

)

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 July 2025

31.7.25

1.8.24

£

£

Cash and cash equivalents

675,077

165,453

Bank overdrafts

(1,899,616

)

(1,994,189

)

(1,224,539

)

(1,828,736

)

Year ended 31 July 2024

31.7.24

1.8.23

£

£

Cash and cash equivalents

165,453

660,722

Bank overdrafts

(1,994,189

)

(2,255,293

)

(1,828,736

)

(1,594,571

)

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.8.24

Cash flow

At 31.7.25

£

£

£

Net cash

Cash at bank and in hand

165,453

509,624

675,077

Bank overdrafts

(1,994,189

)

94,573

(1,899,616

)

(1,828,736

)

604,197

(1,224,539

)

Debt

Finance leases

(1,163,876

)

502,811

(661,065

)

Debts falling due within 1 year

(1,264,122

)

1,049,392

(214,730

)

Debts falling due after 1 year

(2,629,259

)

(210,481

)

(2,839,740

)

(5,057,257

)

1,341,722

(3,715,535

)

Total

(6,885,993

)

1,945,919

(4,940,074

)

1.	STATUTORY INFORMATION

BJS Distribution Storage And 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.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the accounting policies. The following principal accounting policies have been applied.

Going concern

The directors have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The director has made this assessment in respect to a period of at least twelve months from when the financial statements are authorised for issue.

The directors have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as going concern. The directors are of the opinion that the company will have sufficient resources to meet its liabilities as they fall due with the continued support of the connected companies.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of the accounting policies and the reported amounts of assets and liabilities, revenue and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are reasonable under the circumstances. Revisions to accounting estimates are recognised in the period in which the estimates are revises and in any future periods affected.

The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying

amounts of assets and liabilities within the next financial year are addressed below.

i) Useful economic lives of tangible fixed assets

The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimated useful economic lives and residual values of assets. The useful economic lives and residual values are assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

ii) Provision required for any bad or doubtful debts.