Company registration number 01442737 (England and Wales)
BRIAN YEARDLEY CONTINENTAL LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
BRIAN YEARDLEY CONTINENTAL LIMITED
COMPANY INFORMATION
Directors
Mr K Hopper
Mrs S Hopper
Mr D Sharpe
Mr J Potts
(Appointed 9 June 2025)
Secretary
Mr D Sharpe
Company number
01442737
Registered office
Strand House
Wakefield Road
Featherstone
Pontefract
WF7 5BP
Auditor
Azets Audit Services Limited
12 King Street
Leeds
LS1 2HL
BRIAN YEARDLEY CONTINENTAL LIMITED
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Notes to the financial statements
12 - 26
BRIAN YEARDLEY CONTINENTAL LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present the strategic report and financial statements for the year ended 31 December 2025.

Review of the business

The company’s principal activity is the provision of logistics services to clients in the UK, EU and worldwide.

This principal activity is split into two divisions, firstly, the general cargo (“GC”) division under the branding of CARGOBY, and secondly, the live events division (“TBY”) under the branding of TRUCKINGBY, which specialises in moving musical equipment, staging and props for some of the biggest artists, bands and corporate clients in the world.

The markets in which both divisions operate are highly competitive, with clients demands for excellent service at competitive prices at the very heart of the industry. This is more of a return to type and is in stark contrast to the immediate post Covid pandemic years where demand outstripped supply, and trucks, trailers and driver availability were at a premium consequently driving up prices.

The strategy of the business continues to be to invest significantly in its sales and marketing activities, which has led to the increased profile of the CARGOBY and TRUCKINGBY brands in 2025. This has yielded significant wins for both divisions and has proven that the investment started in 2023 in sales and marketing teams is bearing fruit and that continued investment in these areas is essential to maintain that growth and enhance the company profile even more.

Whilst 2025 has seen significant growth, we remain committed to growing in an environmentally conscious and responsible way. We have invested further in our fleet, with the acquisition of newer, environmentally friendly trucks with the latest engine technology to date and continue to use fuel from a globally responsible provider whilst also participating actively in their carbon offsetting program.

The “GC” division has seen significant growth in 2025, this growth has come from numerous new client wins, but equally pleasing, is the increased traffic we have seen from existing clients. Our approach of really getting to know our clients’ businesses and understanding how they operate enables us to offer a more personal, tailored service. This is central to establishing the great relationships we have with our client base but also the additional work and new business we get from referrals and recommendations about our high level of service and commitment.

The “TBY” division similarly operates in a highly competitive market, with only a handful of UK based suppliers able to handle such work. We are delighted that 2025 has been a resounding success and has yielded growth far in excess of even our own expectations. Based on customer feedback, the divisions focus on providing excellent customer service and providing value for money has been a crucial factor in the retaining significant levels of repeat work which is critical in this market but as is the case with the GC division, it has also contributed to winning business from clients who are trying our services for the first time.

The ”TBY” division’s turnover grew from £6.6m in 2024 to £9m in 2025, this is significant growth and is a great achievement given the challenges and competitive nature within the live events sector.

The group remains focused on increasing its presence in Europe, through its well established and successful Danish joint venture, StokholmBY, we are seeing more business originate in continental Europe than ever before.

The company is committed to investing in its employees, broadening diversity and places great emphasis on nurturing, and developing the skills of its employees through in-house and external training, updates, and webinars. The company values the involvement of its employees and has continued to keep them informed on matters affecting them as employees and on the various factors affecting the performance of the company in addition to providing channels for employees to feedback their own thoughts and ideas.

BRIAN YEARDLEY CONTINENTAL LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Principal risks and uncertainties

Competition

There is increasing competition within the general cargo and live events sectors both in the UK and Europe. The directors therefore continually monitor the market and its competition to ensure it offers its customers the highest levels of service at the most competitive prices.

Exchange rate risk

The company’s activities expose it to limited financial risk of changes in foreign currency rates, specifically that between GBP and EURs. The company continually reviews the market and associated factors in ascertaining the level of risk present. The company does invoice customers in foreign currency to hedge these exposures. Except for foreign currency exchange, the company does not actively use financial instruments as part of its financial risk management.

Credit risk

The company is exposed to credit risk and cash flow risk associated with selling on credit and manages this through its robust credit control procedures and the use of well know, industry leading, credit referencing software.

Brexit

Despite being over four years since the UK formally left the EU concerns continue to linger regarding Brexit and the lack of clarity around its long-term effect on the live events logistics sector. The company has a Brexit strategy team that is tasked with developing and implementing strategy in relation to Brexit and to quickly react upon any new procedures or regulations to ensure the business can continue to operate effectively and offer its customers a quality service.

Ongoing conflicts in Ukraine and the Middle East

The Russia/Ukraine conflict that began in February 2022 remains ongoing, there have been many times in the intervening years that a peaceful resolution has seemed near, however, to date these have regrettably failed to materialise. The result is that economic uncertainty remains and market prices around crucial commodities remain sensitive and volatile. Recent escalations at the end of 2025 and early 2026 in the Middle East have added to this volatility and we are unquestionably entering a period of heightened global instability. These two conflicts are both so closely tied into oil and natural gas prices that any positive or negative action has a corresponding impact on the market prices and consequently on the cost the business pays for such commodities.

The specific risks the business faces in this regard are both rising costs of its own consumables but also that consumers have less disposable income to enable them to attend live events which could cause a slowdown in demand for trucking services for these events. The company manages these risks by keeping a constant watch over market and consumable prices, fixing costs where possible to avoid unexpected fluctuations and pricing our services competitively which minimises the impact on our customers whilst maintaining our quality of service and continuing to demonstrate excellent value for money.

BRIAN YEARDLEY CONTINENTAL LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Development and performance

Following the completion of the MBO in October 2024 the new strategy has been to continually invest in equipment and people in order to grow the business. We are extremely happy with 2025 in that we have been able to achieve such exceptional growth in both divisions in our first full year post MBO.

As we turn to 2026 and beyond, we believe that we have laid the foundation for the group to build upon its success and continue to grow and develop. We have acquired new and improved equipment, we have forged new relationships and strengthened existing ones all across our customer base and supply chain, we have continued in our approach to invest in the future rather than focus on the short-term and do so against the back-drop of a very challenging economic and political climate.

The company uses an invoice discounting facility as the primary source of working capital funding, and the directors have no reason to believe that this facility will be withdrawn during the next 12 months.

The directors have prepared budgets and considered the cash flow requirement of the company for a period more than twelve months from the date of the approval of these financial statements. The forecasts have been prepared on a conservative basis with sensitivity around the continuing recovery of the live events division, new contract wins, the fulfilling of existing contracts and related cash receipts. The timing and amounts of these are subjective and impact the future cash flows of the business. These projections indicate that the current financing facilities are adequate for the foreseeable future.

The directors therefore consider that the company is a going concern and continue to adopt the going concern basis in preparing these accounts.

Key performance indicators

The primary performance indicators used by the business are turnover, operating profit and distributable reserves. These show;

2025 2024

Turnover £18,971,496 £16,375,034

Operating profit £158,734 £153,670

Reserves £1,490,136 £2,355,375

The company also measures KPI’s according to destination country, subcontractor use compared to own fleet, fuel usage, efficiency, and other associated factors. The disclosure of these more detailed KPI’s is not required.

On behalf of the board

Mr D Sharpe
Director
6 May 2026
BRIAN YEARDLEY CONTINENTAL LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continues to be that of UK and international haulage.

Results and dividends

The results for the year are set out on page 9.

Ordinary interim dividends were paid amounting to £865,750 (2024 - £nil).The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr K Hopper
Mrs S Hopper
Mr D Sharpe
Mr J Potts
(Appointed 9 June 2025)
Mr M Batstone
(Resigned 6 June 2025)
Auditor

The auditor, Azets Audit Services Limited, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor
So far as the directors are aware, there is no relevant audit information of which the company's auditor are unaware. Additionally, the directors have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company's auditors are aware of that information.
On behalf of the board
Mr D Sharpe
Director
6 May 2026
BRIAN YEARDLEY CONTINENTAL LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

The directors are responsible for preparing the annual report 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; and

- 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.

BRIAN YEARDLEY CONTINENTAL LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BRIAN YEARDLEY CONTINENTAL LIMITED
- 6 -
Opinion

We have audited the financial statements of Brian Yeardley Continental Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including 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 December 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 Auditor's 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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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 our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

BRIAN YEARDLEY CONTINENTAL LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BRIAN YEARDLEY CONTINENTAL LIMITED (CONTINUED)
- 7 -
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 identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which 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 directors' r esponsibilities s tatement, 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 is 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.

Auditor's 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 an auditor's report 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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

BRIAN YEARDLEY CONTINENTAL LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BRIAN YEARDLEY CONTINENTAL LIMITED (CONTINUED)
- 8 -

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Reviewing minutes of meetings of those charged with governance;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

- Performing audit work over the timing and recognition of revenue and in particular whether it has been recorded in the correct accounting period.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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 an auditor's report 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.

Jessica Lawrence (Senior Statutory Auditor)
For and on behalf of Azets Audit Services Limited, Statutory Auditor
Chartered Accountants
12 King Street
Leeds
LS1 2HL
6 May 2026
BRIAN YEARDLEY CONTINENTAL LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
2025
2024
Notes
£
£
Turnover
3
18,971,496
16,375,034
Cost of sales
(17,133,172)
(13,915,084)
Gross profit
1,838,324
2,459,950
Administrative expenses
(2,458,552)
(2,306,280)
Other operating income
778,962
-
0
Operating profit
4
158,734
153,670
Interest payable and similar expenses
6
(131,223)
(124,426)
Profit before taxation
27,511
29,244
Tax on profit
7
(17,000)
47,971
Profit for the financial year
10,511
77,215

The statement of comprehensive income has been prepared on the basis that all operations are continuing operations.

BRIAN YEARDLEY CONTINENTAL LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
9
1,570
1,570
Tangible assets
10
2,130,762
1,862,753
Investments
11
55,525
55,525
2,187,857
1,919,848
Current assets
Debtors
12
2,759,753
3,273,897
Cash at bank and in hand
552,839
240,378
3,312,592
3,514,275
Creditors: amounts falling due within one year
15
(2,495,962)
(1,791,684)
Net current assets
816,630
1,722,591
Total assets less current liabilities
3,004,487
3,642,439
Creditors: amounts falling due after more than one year
16
(1,122,617)
(922,330)
Provisions for liabilities
Deferred tax liability
17
336,000
319,000
(336,000)
(319,000)
Net assets
1,545,870
2,401,109
Capital and reserves
Called up share capital
20
7,142
7,142
Share premium account
34,634
34,634
Capital redemption reserve
3,958
3,958
Profit and loss reserves
1,500,136
2,355,375
Total equity
1,545,870
2,401,109

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 6 May 2026 and are signed on its behalf by:
Mr D Sharpe
Director
Company registration number 01442737 (England and Wales)
BRIAN YEARDLEY CONTINENTAL LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 January 2024
6,042
-
0
3,958
2,278,160
2,288,160
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
-
77,215
77,215
Issue of share capital
20
1,100
34,634
-
-
35,734
Balance at 31 December 2024
7,142
34,634
3,958
2,355,375
2,401,109
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
-
10,511
10,511
Dividends
8
-
-
-
(865,750)
(865,750)
Balance at 31 December 2025
7,142
34,634
3,958
1,500,136
1,545,870
BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
1
Accounting policies
Company information

Brian Yeardley Continental Limited is a private company limited by shares incorporated in England and Wales. The registered office is Strand House, Wakefield Road, Featherstone, Pontefract, WF7 5BP.

1.1
Accounting convention

These financial statements have been prepared in accordance with The Financial Reporting Standard applicable in the UK and Republic of Ireland (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The immediate and ultimate parent company is Truckingby Holdings Limited.Truckingby Holdings Limited is the smallest and largest group into which these financial statements are consolidated and these group accounts can be obtained from its registered office of Strand House, Wakefield Road, Featherstone, Pontefract, West Yorkshire, WF7 5BP.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for goods and services. Income is recognised on delivery of a customer's goods to their destination and is net of VAT and trade discounts.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 13 -
Trademarks
3 years
1.5
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 on a straight line basis over their estimated useful lives as follows:

Leasehold improvements
5 to 10 years
Plant, machinery and equipment
1 to 7 years
Motor vehicles
3 to 10 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.8
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.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 14 -
1.9
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 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. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 15 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

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

Current 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.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black-Scholes model. The fair value determined at the grant date is expensed, where the amounts are mentioned, on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

1.15
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 17 -
1.17

Joint Venture

As stated in accounting policy for fixed asset investments jointly controlled entities are initially measured at cost. These financial statements do not include the company’s share of the assets and liabilities in joint operations or its share of revenues and expenses arising jointly from those operations on the basis that it is not otherwise required to produce consolidated financial statements. The joint venture investment is reviewed for impairment losses.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Depreciation

The depreciation policy has been set according to management's experience of the useful lives and residual values of a typical asset in each category, something which is reviewed annually. It is not considered practical to use a per unit basis to allocate depreciation without undue cost and therefore amounts are charged annually. The depreciation charged during the year was £502,038 (2024 - £529,072) which the directors feel is a fair reflection of the benefits derived from the consumption of the tangible fixed assets in use during the period.

Bad debt provision

Outstanding trade debtor balances are reviewed on a line by line basis by management to identify possible amounts where a provision is required. Management closely manage the collection of trade debtors and are therefore able to identify balances where there is uncertainty about its recoverability, and determine what provision is required (if any).

3
Turnover

An analysis of the company's turnover is as follows:

2025
2024
£
£
Turnover analysed by class of business
Haulage
18,971,496
16,375,034
BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Turnover
(Continued)
- 18 -
2025
2024
£
£
Turnover analysed by geographical market
UK
14,507,775
12,203,705
Rest of Europe
2,185,707
2,725,326
Rest of the World
2,278,014
1,446,003
18,971,496
16,375,034

The turnover analysis above reflects where the company's customer is based rather than whether the goods being shipped are exports from or imports to the UK.

4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange losses/(gains)
6,291
(19,740)
Fees payable to the company's auditor for the audit of the company's financial statements
15,480
13,750
Depreciation of owned tangible fixed assets
344,129
371,369
Depreciation of tangible fixed assets held under finance leases
157,909
157,703
(Profit)/loss on disposal of tangible fixed assets
(38,175)
54,913
Operating lease charges
392,616
314,939
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Directors
4
6
Drivers
65
57
Administration and sales
11
17
Total
80
80

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
4,251,764
3,756,573
Social security costs
481,029
371,595
Pension costs
92,599
80,115
4,825,392
4,208,283
BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
6
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
42,423
62,712
Interest on convertible loan notes
31,691
8,441
Interest on finance leases and hire purchase contracts
57,109
53,273
131,223
124,426
7
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
-
0
(3,971)
Deferred tax
Origination and reversal of timing differences
17,000
(44,000)
Total tax charge/(credit)
17,000
(47,971)

The actual charge/(credit) for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
27,511
29,244
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
6,878
7,311
Tax effect of expenses that are not deductible in determining taxable profit
9,396
22,329
Tax effect of income not taxable in determining taxable profit
-
0
(1,276)
Other permanent differences
-
0
(83,088)
Under/(over) provided in prior years
-
0
(3,971)
Other
(3,037)
5,454
Fixed asset differences
3,763
5,270
Taxation charge/(credit) for the year
17,000
(47,971)

8
Dividends
2025
2024
£
£
Interim paid
865,750
-
0
BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 20 -
9
Intangible fixed assets
Trademarks
£
Cost
At 1 January 2025 and 31 December 2025
1,570
Amortisation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
1,570
At 31 December 2024
1,570
10
Tangible fixed assets
Leasehold improvements
Plant, machinery and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
191,897
1,130,204
3,985,881
5,307,982
Additions
32,221
27,516
903,634
963,371
Disposals
-
0
(1,267)
(683,150)
(684,417)
At 31 December 2025
224,118
1,156,453
4,206,365
5,586,936
Depreciation and impairment
At 1 January 2025
153,314
1,049,783
2,242,132
3,445,229
Depreciation charged in the year
15,951
40,869
445,218
502,038
Eliminated in respect of disposals
-
0
(1,267)
(489,826)
(491,093)
At 31 December 2025
169,265
1,089,385
2,197,524
3,456,174
Carrying amount
At 31 December 2025
54,853
67,068
2,008,841
2,130,762
At 31 December 2024
38,583
80,421
1,743,749
1,862,753

Tangible fixed assets includes assets held under finance leases or hire purchase contracts, as follows:

2025
2024
£
£
Motor vehicles
1,192,486
985,721
BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
11
Fixed asset investments
2025
2024
Notes
£
£
Investments in joint ventures
25
55,525
55,525
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,224,822
1,958,216
Amounts owed by group undertakings
-
0
864,280
Amounts owed by undertakings in which the company has a participating interest
111,624
134,112
Other debtors
67,692
35,734
Prepayments and accrued income
355,615
281,555
2,759,753
3,273,897

Trade debtors have been pledged as security against borrowings under an invoice discounting arrangement. The maximum available facility is £2,000,000 the liabilities are secured against the asset to which the relate.

Amounts owed by group undertakings are unsecured and repayable on demand.

13
Loans and overdrafts
2025
2024
£
£
Bank overdrafts
131,321
263,771
Other loans
475,000
600,000
606,321
863,771
Payable within one year
191,321
333,771
Payable after one year
415,000
530,000

Included within other loans are loan notes totalling £475,000 (2024 - £600,000). The loan notes are repayable over annual instalments with the final instalment due by 2031. Interest is charged quarterly on the loan notes at Bank of England base rate + 1.5%. The loan notes are floating rate and unsecured.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 22 -
14
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
295,044
255,555
In two to five years
773,978
434,213
1,069,022
689,768
Less: future finance charges
(121,372)
(77,425)
947,650
612,343

Finance lease payments represent rentals payable by the company for certain vehicles. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 5 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

Finance lease obligations are secured against the assets to which they relate.

15
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans and overdrafts
13
131,321
263,771
Obligations under finance leases
14
240,033
220,013
Other borrowings
13
60,000
70,000
Trade creditors
692,881
447,071
Taxation and social security
280,472
243,409
Other creditors
99,461
53,885
Accruals and deferred income
991,794
493,535
2,495,962
1,791,684

Bank loans and overdrafts are secured as detailed in note 13.

Obligations under finance leases are secured as detailed in note 14.

Other borrowings include loan notes totalling £60,000 (2024 - £70,000) and are secured as detailed in note 13.

16
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
14
707,617
392,330
Other borrowings
13
415,000
530,000
1,122,617
922,330
BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
16
Creditors: amounts falling due after more than one year
(Continued)
- 23 -

Obligations under finance leases are secured as detailed in note 14.

Other borrowings include loan notes totalling £415,000 (2024 - £530,000) and are secured as detailed in note 13.

17
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
413,000
326,000
Tax losses
(70,000)
-
Provisions
(7,000)
(7,000)
336,000
319,000
2025
Movements in the year:
£
Liability at 1 January 2025
319,000
Charge to profit or loss
17,000
Liability at 31 December 2025
336,000
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
92,599
80,115

The company operates defined contribution pension scheme s for all qualifying employees. The assets of the schemes are held separately from those of the company in independently administered funds.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 24 -
19
Share-based payment transactions

The company had previously issued share options in 2021. The fair value of the share options previously issued has not been included within the accounts historically as the directors consider its impact annually and in aggregate to be immaterial.

In February 2024 the company issued a further issue of share options with an exercise price of £62.88 per share.

In October 2024, 1,100 share options have been exercised over the C Ordinary shares. Of these 1,100 shares 590 shares were exercised at £6.50 per share, 100 shares were exercised at £61.18 per share and 410 shares were exercised at £62.88 per share. Accordingly a share premium account was created of £34,634. The remaining options were withdrawn following the conclusion of the management buy-out.

20
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
7,142
7,142
7,142
7,142
21
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
933,208
550,675
Years 2-5
1,803,592
1,489,985
After 5 years
1,248,333
834,750
3,985,133
2,875,410
22
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities over which the entity has control, joint control or significant influence
1,387,226
1,260,887
2,626,887
2,835,165

Key management personnel are the directors, whose remuneration is disclosed in note 26.

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
22
Related party transactions
(Continued)
- 25 -

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
111,624
134,112
23
Directors' transactions
Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Mr M Batstone - loan
-
4,119
(4,119)
-
Mr D Sharpe - loan
-
11,450
(11,450)
-
15,569
(15,569)
-
24
Ultimate controlling party

The immediate and ultimate parent company is Truckingby Holdings Limited.Truckingby Holdings Limited is the smallest and largest group into which these financial statements are consolidated and these group accounts can be obtained from its registered office of Strand House, Wakefiled Road, Featherstone, Pontefract, West Yorkshire, WF7 5BP.

25
Joint ventures

Details of the company's joint ventures at 31 December 2025 are as follows:

Name of undertaking
Registered office
Interest
% Held
held
Direct
StokholmBY A/S
Sindalvej 7, 2610 Rodovre, Denmark
Ordinary
50.00
26
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
416,425
439,183
Company pension contributions to defined contribution schemes
4,174
2,572
420,599
441,755

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 4 (2024 - 6).

BRIAN YEARDLEY CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
26
Directors' remuneration
(Continued)
- 26 -
Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
155,464
115,965
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