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REGISTERED NUMBER: 07048562 (England and Wales)

ROBINSONS AUTOLOGISTICS LIMITED

STRATEGIC REPORT, REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Strategic Report | 1 |

| Report of the Director | 3 |

| Report of the Independent Auditors | 4 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 12 |

| Notes to the Financial Statements | 13 |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The director presents her strategic report for the year ended 30 September 2025.

REVIEW OF BUSINESS

Introduction

Robinsons Autologistics Ltd is a family business which is a part of the Robinsons Group. The business operates a modern fleet of 60 vehicle transporters to undertake the collection and delivery of vehicles all over the UK, with a covered in fleet to operate in both the UK and Europe.

The company offers the distribution of moving anything from a single pallet to a full 28 tonne load across the UK.

Business environment

Each year has bought new challenges and with the recent budget, we will see an increase in our cost base in 2026/27 the directors and senior management team are confident that the business will adapt the business to face the future.

Each operation is monitored using a series of KPI's to record the daily, weekly, and monthly performance to meet customer's expectations.

PRINCIPAL RISKS AND UNCERTAINTIES

Risk management

The control and management of risk is addressed through polices and procedures and internal controls.

Customer risk

The control and management of risk is addressed through polices and procedures and internal controls.

Credit risk

The group operates a clear procedure for assessing each customer's risk and allocating credit limits and then managing those limits. The amounts presented in the balance sheet for trade debtors are net of doubtful debts. The group has no significant concentration of debtors.

Cash flow risk

The directors have continued to reinvest a significant amount of cash into the business, thereby continually increasing the net worth of the business and reducing the level of debt. The directors believe that the level of investment is a must to keep a modern business within their sector(s) involving a high level of capital expenditure.

Health and Safety

The directors also have a comprehensive program of risk assessment and safe working practices in place and a program of training to minimise the risk in the workplace.

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FINANCIAL KEY PERFORMANCE INDICATORS

The year to 30 September 2025 was yet another uncertain year in the automotive industry, with the sector trying to promote the use of electric vehicles. Robinsons still managed to secure additional OEM business and new fleet and OEM contracts.

The directors consider the following Key Performance Indicators when assessing the performance of the group:

Turnover

Turnover for the year increased by 11.36% to £9.02m (2024 - £8.10m)

Gross Profit Margin

Gross profit margin for the year was 23.16% (2024 - 21.95%)

Profit Before Tax

Profit before tax was £0.91m (2024 - £1.06m)

The directors are pleased to report that the group continued to develop its business with good customer retention along with the development of new business.

ON BEHALF OF THE BOARD:

Mrs L Robinson - Director

5 May 2026

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

REPORT OF THE DIRECTOR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The director presents her report with the financial statements of the company for the year ended 30 September 2025.

DIVIDENDS

Interim dividends were paid during the year. The director recommends that no final dividend be paid.

The total distribution of dividends for the year ended 30 September 2025 will be £84,250.

DIRECTOR

Mrs L Robinson held office during the whole of the period from 1 October 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless she is 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 director is required to:

- | select suitable accounting policies and then apply them consistently;

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

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

The director is 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 her to ensure that the financial statements comply with the Companies Act 2006. She is 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 director is 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 she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, CFW Accountants LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs L Robinson - Director

5 May 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ROBINSONS AUTOLOGISTICS LIMITED

Opinion

We have audited the financial statements of Robinsons Autologistics Limited (the 'company') for the year ended 30 September 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and 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 30 September 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 director's 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 director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, 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 Director 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 Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ROBINSONS AUTOLOGISTICS LIMITED

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 Director.

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 director's remuneration specified by law are not made; or

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

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is 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 director determines 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 director is 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 director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ROBINSONS AUTOLOGISTICS LIMITED

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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we consider the following:

- the nature of the industry and sector, control environment and business performance;

- results of our enquiries of management and those charged with governance about their own identification and assessment of the risks of irregularities;

- any matters we identified having obtained and reviewed the Company's documentation of their policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any

instances of non-compliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected

or alleged fraud;

- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

- the matters discussed among the audit engagement team and involving other members of staff requiring consultation regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (UK GAAP), pensions legislation and tax legislation.

In addition, we considered the provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company's ability to operate or to avoid a material penalty.

Audit response to risks identified

As a result of performing the above, our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- enquiring of management and those charged with governance concerning actual and potential litigation and claims;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ROBINSONS AUTOLOGISTICS LIMITED

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicate relevant identified laws and regulations and potential fraud risks to all engagement team members, including other members of staff consulted, and remain alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

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 directors 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.

Kim Leslie Parry FCCA (Senior Statutory Auditor)

for and on behalf of CFW Accountants LLP

Chartered Accountants

& Statutory Auditors

3 Weekley Wood Close

Kettering

Northamptonshire

NN14 1UQ

6 May 2026

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

INCOME STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 9,019,619 |  | 8,103,763 |  |

Cost of sales | (6,930,593 | ) | (6,325,054 | ) |

GROSS PROFIT | 2,089,026 |  | 1,778,709 |  |

Administrative expenses | (1,028,058 | ) | (640,819 | ) |

1,060,968 |  | 1,137,890 |  |

Other operating income | 33,132 |  | 67,372 |  |

OPERATING PROFIT | 5 | 1,094,100 |  | 1,205,262 |  |

Interest receivable and similar income | 34 |  | 915 |  |

1,094,134 |  | 1,206,177 |  |

Interest payable and similar expenses | 6 | (179,294 | ) | (146,328 | ) |

PROFIT BEFORE TAXATION | 914,840 |  | 1,059,849 |  |

Tax on profit | 7 | (120,174 | ) | (301,778 | ) |

PROFIT FOR THE FINANCIAL YEAR | 794,666 |  | 758,071 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 794,666 |  | 758,071 |  |

OTHER COMPREHENSIVE INCOME |

Revaluation of heavy haulage vehicles | 147,609 |  | 320,924 |  |

Income tax relating to other comprehensive income | (2,661 | ) | (38,584 | ) |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | 144,948 |  | 282,340 |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 939,614 |  |

Prior year adjustment | 646,816 |  |

TOTAL COMPREHENSIVE INCOME SINCE LAST ANNUAL REPORT | 1,687,227 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 9 | 5,119,365 |  | 5,262,653 |  |

CURRENT ASSETS

Debtors | 10 | 2,307,763 |  | 1,944,202 |  |

Cash at bank and in hand | 374 |  | 353 |  |

2,308,137 |  | 1,944,555 |  |

CREDITORS

Amounts falling due within one year | 11 | 2,501,875 |  | 2,582,044 |  |

NET CURRENT LIABILITIES | (193,738 | ) | (637,489 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,925,627 |  | 4,625,164 |  |

CREDITORS

Amounts falling due after more than one year | 12 | (1,162,423 | ) | (1,832,593 | ) |

PROVISIONS FOR LIABILITIES | 16 | (511,814 | ) | (396,545 | ) |

NET ASSETS | 3,251,390 |  | 2,396,026 |  |

CAPITAL AND RESERVES

Called up share capital | 17 | 100 |  | 100 |  |

Revaluation reserve | 18 | 408,016 |  | 283,055 |  |

Retained earnings | 18 | 2,843,274 |  | 2,112,871 |  |

SHAREHOLDERS' FUNDS | 3,251,390 |  | 2,396,026 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

The financial statements were approved and authorised for issue by the director and authorised for issue on 5 May 2026 and were signed by:

Mrs L Robinson - Director

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |

| share |  | Retained |  | Revaluation |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 October 2023 | 100 |  | 788,456 |  | 2,743 |  | 791,299 |  |

Prior year adjustment | - |  | 646,816 |  | - |  | 646,816 |  |

As restated | 100 |  | 1,435,272 |  | 2,743 |  | 1,438,115 |  |

Changes in equity

Dividends | - |  | (82,500 | ) | - |  | (82,500 | ) |

Total comprehensive income | - |  | 760,099 |  | 280,312 |  | 1,040,411 |  |

Balance at 30 September 2024 | 100 |  | 2,112,871 |  | 283,055 |  | 2,396,026 |  |

Changes in equity

Dividends | - |  | (84,250 | ) | - |  | (84,250 | ) |

Total comprehensive income | - |  | 814,653 |  | 124,961 |  | 939,614 |  |

Balance at 30 September 2025 | 100 |  | 2,843,274 |  | 408,016 |  | 3,251,390 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Robinsons Autologistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07048562

| Registered office: | 3 Earlstrees Road

| Earlstrees Industrial Estate

| Corby

| Northamptonshire

| NN17 4AZ

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows.

| Significant judgements and estimates

| 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.

| Critical judgements

| The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

| Depreciation

| Depreciation is provided to to write off the cost or valuation of assets less their residual value over estimated useful lives at rates detailed below. The provision for depreciation for the group at the beginning and end of the year, together with the charge for the year are shown in Note 9.

| Turnover

| Turnover represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance and over the period of the lease

| Heavy haulage vehicles | - | 10% on reducing balance

| The directors review depreciation rates and residual values including revaluations of the heavy haulage vehicles on an annual basis.Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 provision of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, where 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 sell 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.

| 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 risk 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.

| Basic financial liabilities

| Basic financial liabilities 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 payments 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. Amounts 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 as transactions price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

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

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The company has net current liabilities of £193,738 (2024 - £637,489), this is the result of a commitment to short term hire purchase and finance leases on heavy haulage vehicles, once settled the company will benefit from a significant positive cash flows.

| The financial statements are prepared on a going concern basis as the directors have a reasonable expectation that the group has adequate resources for the foreseeable future.

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Logistics | 9,019,619 |  | 8,103,763 |  |

9,019,619 |  | 8,103,763 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 2,822,171 |  | 2,223,906 |  |

| Social security costs | 326,556 |  | 226,083 |  |

| Other pension costs | 55,412 |  | 44,191 |  |

3,204,139 |  | 2,494,180 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Directors | 1 |  | 1 |  |

| Admin | 9 |  | 7 |  |

| Logistics and warehouse | 46 |  | 43 |  |

56 |  | 51 |  |

| 2025 |  | 2024

£ | £ |

| Director's remuneration | 92,998 |  | 54,866 |  |

| Director's pension contributions to money purchase schemes | 1,321 |  | 1,281 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Contract vehicle hire | 167,908 |  | 193,064 |  |

| Equipment rental | 117,488 |  | 39,305 |  |

| Depreciation - owned assets | 137,745 |  | 53,942 |  |

| Depreciation - assets on hire purchase contracts and finance leases | 691,573 |  | 678,920 |  |

| Loss/(profit) on disposal of fixed assets | 2,997 |  | (11,946 | ) |

| Auditors' remuneration | 14,000 |  | 10,000 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank loan interest | 303 |  | 553 |  |

| HMRC interest | 23 |  | - |  |

| Hire purchase interest | 165,387 |  | 123,808 |  |

| Finance lease interest | 13,581 |  | 21,967 |  |

179,294 |  | 146,328 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 7,566 |  | - |  |

| Deferred tax | 112,608 |  | 301,778 |  |

| Tax on profit | 120,174 |  | 301,778 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 914,840 |  | 1,059,849 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 228,710 |  | 264,962 |  |

| Effects of:

| Expenses not deductible for tax purposes | 3,395 |  | 969 |  |

| Group relief claimed | (76,931 | ) | (22,154 | ) |

| Timing differences relating to leases | 36,095 |  | (99,022 | ) |

| Amounts over provided for in previous years | (79,470 | ) | - |  |

| Revaluation expenses that are not deductible in determining taxable profit | 8,831 |  | 157,023 |  |

| Marginal rate relief | (456 | ) | - |  |

| Total tax charge | 120,174 |  | 301,778 |  |

| Tax effects relating to effects of other comprehensive income |

| 2025 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Revaluation of heavy haulage vehicles | 147,609 |  | (2,661 | ) | 144,948 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | TAXATION - continued

| 2024 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Revaluation of heavy haulage vehicles | 320,924 |  | (38,584 | ) | 282,340 |  |

8. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares shares of £1 each

| Interim dividend | 84,250 |  | 82,500 |  |

9. | TANGIBLE FIXED ASSETS

| Fixtures |  | Heavy |

| Plant and |  | and |  | Motor |  | haulage |

| machinery |  | fittings |  | vehicles |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 395,396 |  | 29,429 |  | 1,192,573 |  | 5,033,093 |  | 6,650,491 |  |

| Additions | 127,075 |  | 413 |  | 56,322 |  | 469,872 |  | 653,682 |  |

| Disposals | - |  | - |  | (95,046 | ) | - |  | (95,046 | ) |

| Revaluations | - |  | - |  | - |  | (110,442 | ) | (110,442 | ) |

| At 30 September 2025 | 522,471 |  | 29,842 |  | 1,153,849 |  | 5,392,523 |  | 7,098,685 |  |

| DEPRECIATION

| At 1 October 2024 | 130,823 |  | 22,418 |  | 450,504 |  | 784,093 |  | 1,387,838 |  |

| Charge for year | 72,389 |  | 1,447 |  | 217,018 |  | 538,464 |  | 829,318 |  |

| Eliminated on disposal | - |  | - |  | (28,372 | ) | - |  | (28,372 | ) |

| Revaluation adjustments | - |  | - |  | - |  | (209,464 | ) | (209,464 | ) |

| At 30 September 2025 | 203,212 |  | 23,865 |  | 639,150 |  | 1,113,093 |  | 1,979,320 |  |

| NET BOOK VALUE

| At 30 September 2025 | 319,259 |  | 5,977 |  | 514,699 |  | 4,279,430 |  | 5,119,365 |  |

| At 30 September 2024 | 264,573 |  | 7,011 |  | 742,069 |  | 4,249,000 |  | 5,262,653 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 30 September 2025 is represented by:

| Fixtures |  | Heavy |

| Plant and |  | and |  | Motor |  | haulage |

| machinery |  | fittings |  | vehicles |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2017 | - |  | - |  | - |  | 135,283 |  | 135,283 |  |

| Valuation in 2018 | - |  | - |  | - |  | 33,000 |  | 33,000 |  |

| Valuation in 2024 | - |  | - |  | - |  | (496,931 | ) | (496,931 | ) |

| Valuation in 2025 | - |  | - |  | - |  | (110,442 | ) | (110,442 | ) |

| Cost | 522,471 |  | 29,842 |  | 1,153,849 |  | 5,831,613 |  | 7,537,775 |  |

522,471 |  | 29,842 |  | 1,153,849 |  | 5,392,523 |  | 7,098,685 |  |

| Heavy haulage vehicles were valued on an open market basis on 30 September 2025 by an independent valuer, Transporter Engineering Limited, and by Mr B Robinson.

| The net book value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Plant and machinery |  | 148,973 |  |  | 198,632 |  |

| Motor vehicles |  | 354,629 |  |  | 701,125 |  |

| Heavy haulage vehicles |  | 3,692,079 |  |  | 4,088,998 |  |

|  | 4,195,681 |  |  | 4,988,755 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,430,978 |  | 1,262,112 |  |

| Amounts owed by group undertakings | 480,197 |  | 367,520 |  |

| Other debtors | 61,691 |  | 28,518 |  |

| Prepayments and accrued income | 334,897 |  | 286,052 |  |

2,307,763 |  | 1,944,202 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 13) | 17,762 |  | 11,070 |  |

| Hire purchase contracts and finance leases (see note 14) | 974,111 |  | 1,055,796 |  |

| Trade creditors | 490,557 |  | 427,650 |  |

| Amounts owed to group undertakings | 66,563 |  | - |  |

| Corporation tax | 7,566 |  | - |  |

| Social security and other taxes | 64,070 |  | 67,511 |  |

| VAT | 353,568 |  | 312,124 |  |

| Other creditors | 15,519 |  | 18,240 |  |

| Factoring advances | 393,096 |  | 588,661 |  |

| Directors' current accounts | 36 |  | 1,306 |  |

| Accruals and deferred income | 119,027 |  | 99,686 |  |

2,501,875 |  | 2,582,044 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 13) | - |  | 6,662 |  |

| Hire purchase contracts and finance leases (see note 14) | 1,162,423 |  | 1,825,931 |  |

1,162,423 |  | 1,832,593 |  |

13. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 11,100 |  | 1,070 |  |

| Bank loans | 6,662 |  | 10,000 |  |

17,762 |  | 11,070 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 6,662 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase contracts |  | Finance leases |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Net obligations repayable:

| Within one year | 704,208 |  | 790,398 |  | 269,903 |  | 265,398 |  |

| Between one and five years | 965,138 |  | 1,358,743 |  | 197,285 |  | 467,188 |  |

1,669,346 |  | 2,149,141 |  | 467,188 |  | 732,586 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 134,576 |  | 148,752 |  |

| Between one and five years | 215,511 |  | 60,564 |  |

350,087 |  | 209,316 |  |

15. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts and finance leases | 2,136,534 |  | 2,881,727 |  |

| Factoring advances | 393,096 |  | 588,661 |  |

2,529,630 |  | 3,470,388 |  |

| Hire purchase contracts and finance leases are secured against the assets to which they relate. Factoring advances are secured against all of the assets of the company by the way of a fixed and floating charge.

16. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 511,814 |  | 396,545 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 396,545 |  |

| Charge to Income Statement during year | 112,608 |  |

| Charge to OCI | 2,661 |  |

| Balance at 30 September 2025 | 511,814 |  |

ROBINSONS AUTOLOGISTICS LIMITED (REGISTERED NUMBER: 07048562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

18. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 2,112,871 |  | 283,055 |  | 2,395,926 |  |

| Profit for the year | 794,666 |  | 794,666 |  |

| Dividends | (84,250 | ) | (84,250 | ) |

| Revaluation in year | - |  | 147,609 |  | 147,609 |  |

| Deferred tax | - |  | (2,661 | ) | (2,661 | ) |

| Depreciation | 19,987 |  | (19,987 | ) | - |  |

| At 30 September 2025 | 2,843,274 |  | 408,016 |  | 3,251,290 |  |

19. | PENSION COMMITMENTS

| The amount recognised in the profit and loss as an expense for defined contribution pension schemes is £55,412 (2024 - £44,191).

| At the balance sheet date £6,041 (2024 - £6,026) was due to the defined contribution scheme.

20. | RELATED PARTY DISCLOSURES

| During the year advances of £nil (2024 - £16,000) were made to key management personnel of the group and at balance sheet date £12,796 (2024 - £15,733) was owed by key management personnel of the group.

21. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Robinsons Logistics Group Ltd.

| The ultimate parent company is Robinsons Logistics Group Ltd. The ultimate parent company's registered office is 3 Earlstrees Road, Earlstrees Industrial Estate, Corby, Northamptonshire, England, NN17 4AZ.

| The ultimate controlling party is Mr B Robinson.