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REGISTERED NUMBER: 04708455 (England and Wales)

| H F Owen Transport And Storage Limited |

| Financial Statements |

| for the Year Ended 30 November 2025 |

| H F Owen Transport And Storage Limited (Registered number: 04708455) |

Contents of the Financial Statements

for the year ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| H F Owen Transport And Storage Limited |

Company Information

for the year ended 30 November 2025

| DIRECTORS: | Mr K Jones

| Mr S Walker

| Mr G Walker

| Ms S M Kavanagh

| REGISTERED OFFICE: | Unit 1 Parc Elwy

| Llandygai Industrial Estate

| Bangor

| Gwynedd

| LL57 4YH

| REGISTERED NUMBER: | 04708455 (England and Wales)

| AUDITORS: | Salisbury & Company Business Solutions Limited

| Statutory Auditors

| Chartered Accountants

| Irish Square

| Upper Denbigh Road

| St Asaph

| Denbighshire

| LL17 0RN

| H F Owen Transport And Storage Limited (Registered number: 04708455) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 28,500 |  | 33,000 |  |

Tangible assets | 5 | 191,090 |  | 187,516 |  |

Investments | 6 | 2,500 |  | - |  |

222,090 |  | 220,516 |  |

CURRENT ASSETS

Debtors | 7 | 543,048 |  | 417,901 |  |

Cash at bank | 30,611 |  | 44,485 |  |

573,659 |  | 462,386 |  |

CREDITORS

Amounts falling due within one year | 8 | 467,912 |  | 453,696 |  |

NET CURRENT ASSETS | 105,747 |  | 8,690 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 327,837 |  | 229,206 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (48,008 | ) | (67,955 | ) |

PROVISIONS FOR LIABILITIES | (47,773 | ) | (38,439 | ) |

NET ASSETS | 232,056 |  | 122,812 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 231,956 |  | 122,712 |  |

232,056 |  | 122,812 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr S Walker - Director

| H F Owen Transport And Storage Limited (Registered number: 04708455) |

Notes to the Financial Statements

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| H F Owen Transport And Storage Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off 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 etc | - | 25% on reducing balance

| 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.

| H F Owen Transport And Storage Limited (Registered number: 04708455) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 18 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 90,000 |  |

| AMORTISATION

| At 1 December 2024 | 57,000 |  |

| Charge for year | 4,500 |  |

| At 30 November 2025 | 61,500 |  |

| NET BOOK VALUE

| At 30 November 2025 | 28,500 |  |

| At 30 November 2024 | 33,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 13,558 |  | 436,811 |  | 450,369 |  |

| Additions | - |  | 76,034 |  | 76,034 |  |

| Disposals | - |  | (1,000 | ) | (1,000 | ) |

| At 30 November 2025 | 13,558 |  | 511,845 |  | 525,403 |  |

| DEPRECIATION

| At 1 December 2024 | 1,609 |  | 261,244 |  | 262,853 |  |

| Charge for year | 3,390 |  | 68,487 |  | 71,877 |  |

| Eliminated on disposal | - |  | (417 | ) | (417 | ) |

| At 30 November 2025 | 4,999 |  | 329,314 |  | 334,313 |  |

| NET BOOK VALUE

| At 30 November 2025 | 8,559 |  | 182,531 |  | 191,090 |  |

| At 30 November 2024 | 11,949 |  | 175,567 |  | 187,516 |  |

| H F Owen Transport And Storage Limited (Registered number: 04708455) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 50,118 |  |

| DEPRECIATION

| At 1 December 2024 | 8,200 |  |

| Charge for year | 16,440 |  |

| At 30 November 2025 | 24,640 |  |

| NET BOOK VALUE

| At 30 November 2025 | 25,478 |  |

| At 30 November 2024 | 41,918 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 2,500 |  |

| At 30 November 2025 | 2,500 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,500 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 456,822 |  | 359,046 |  |

| Other debtors | 86,226 |  | 58,855 |  |

543,048 |  | 417,901 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 120,979 |  | 86,011 |  |

| Trade creditors | 193,519 |  | 194,552 |  |

| Amounts owed to group undertakings | - |  | 86,500 |  |

| Amounts owed to participating interests | 45,667 |  | - |  |

| Taxation and social security | 69,171 |  | 56,103 |  |

| Other creditors | 38,576 |  | 30,530 |  |

467,912 |  | 453,696 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 48,008 |  | 67,955 |  |

| H F Owen Transport And Storage Limited (Registered number: 04708455) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 168,987 |  | 153,966 |  |

| Barclays Bank PLC hold both a fixed and floating charge over which covers all the property or undertaking of the company, dated 28 May 2025.

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Mr Jeremy Salisbury (Senior Statutory Auditor)

| for and on behalf of Salisbury & Company Business Solutions Limited

12. | RELATED PARTY DISCLOSURES

| During the year the company purchased goods to the value of £295,201 (2024: £426,534) from, and sold goods and services to the value of £40,579 (2024: £44,592) to, Delivery Solutions (Delsol) Limited. The company purchased goods and services to the value of £173 (2024: £Nil) from Delsol International Limited. Mr S Walker is a majority shareholder in both companies..

| At 30th November 2025, the company owed £45,494 (2024: £47,757) to Delivery Solutions (Delsol) Limited and owed £173 (2024: £Nil) to Delsol International Limited.

| Mr S Walker purchased Delivery Solutions (Delsol) Limited's shares in H F Owen Transport and Storage Limited on 29/11/25. This resulted in a group de-merger as H F Owen Transport and Storage Limited is no longer a subsidiary company. Mr S Walker is the Ultimate Controlling Party at year end.

| The controlling party is Mr S Walker.