REGISTERED NUMBER: 12033830 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

EGD LOGISTICS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A A Cruz

REGISTERED OFFICE:

First Floor

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

REGISTERED NUMBER:

12033830 (England and Wales)

AUDITORS:

Edwards

Chartered Accountants

Statutory Auditor

34 High Street

Aldridge

Walsall

West Midlands

WS9 8LZ

ACCOUNTANTS:

Crowe UK LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

68,222

76,384

CURRENT ASSETS

Debtors

5

665,418

215,608

Cash at bank

82,986

84,020

748,404

299,628

CREDITORS

Amounts falling due within one year

6

610,772

171,881

NET CURRENT ASSETS

137,632

127,747

TOTAL ASSETS LESS CURRENT LIABILITIES

205,854

204,131

PROVISIONS FOR LIABILITIES

7

15,312

17,241

NET ASSETS

190,542

186,890

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

90,542

86,890

190,542

186,890

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

A A Cruz - Director

1.	STATUTORY INFORMATION

EGD Logistics UK 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.

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.

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

Going concern

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

Turnover

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

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.

Plant & Machinery 25% straight line

Office Equipment 33% straight line

Fixtures & Fittings 25% straight line

Motor Vehicles 33% reducing balance

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at transaction price, less any subsequent impairment

Short term creditors are measured at transaction price.

Current taxation

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.

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.

Leases

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 leases asset are consumed.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

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.

Retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 July 2024

937

90,062

10,162

71,270

172,431

Additions

2,372

9,603

-

2,644

14,619

Disposals

-

-

(1,125

)

-

(1,125

)

At 30 June 2025

3,309

99,665

9,037

73,914

185,925

Depreciation

At 1 July 2024

39

16,758

8,687

70,563

96,047

Charge for year

432

20,935

428

806

22,601

Eliminated on disposal

-

-

(945

)

-

(945

)

At 30 June 2025

471

37,693

8,170

71,369

117,703

Net book value

At 30 June 2025

2,838

61,972

867

2,545

68,222

At 30 June 2024

898

73,304

1,475

707

76,384

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

603,741

159,139

Other debtors

61,677

56,469

665,418

215,608

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

67,697

56,281

Amounts owed to group undertakings

493,339

76,380

Taxation and social security

14,781

12,348

Other creditors

34,955

26,872

610,772

171,881

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

15,312

17,241

Deferred

tax

£

Balance at 1 July 2024

17,241

Credit to Statement of Income and Retained Earnings during year

(1,929

)

Balance at 30 June 2025

15,312

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

The Report of the Auditors was unqualified.

David Webb FCA (Senior Statutory Auditor)

for and on behalf of Edwards

9.	RELATED PARTY TRANSACTIONS

During the year the company acquired services of £216,230 (2024: £269,708) from EGD Logistics, SL, a related party. At the year end, £493,339 (2024: £76,380) was due to the related party and is shown within creditors.

10.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is EGD Logistics, S.L., a company incorporated in Spain.

The ultimate parent undertaking is Grupo Corporativo Caliche, a company incorporated Spain.