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REGISTERED NUMBER: 04905003 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EASTMIST LIMITED

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EASTMIST LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Andrew Leadbeater

| REGISTERED OFFICE: | Fearnley Farm

| Wyke Lane

| Bradford

| West Yorkshire

| BD12 9EQ

| REGISTERED NUMBER: | 04905003 (England and Wales)

| ACCOUNTANTS: | Walter Dawson & Son

| Chartered Accountants

| 1 Valley Court

| Canal Road

| Bradford

| West Yorkshire

| BD1 4SP

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,884,719 |  | 1,841,524 |  |

Investments | 5 | 484,163 |  | 255,728 |  |

2,368,882 |  | 2,097,252 |  |

CURRENT ASSETS

Debtors | 6 | 3,306,714 |  | 3,172,175 |  |

Cash at bank and in hand | 877,519 |  | 1,070,917 |  |

4,184,233 |  | 4,243,092 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,850,910 |  | 2,014,560 |  |

NET CURRENT ASSETS | 2,333,323 |  | 2,228,532 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,702,205 |  | 4,325,784 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (8,137 | ) |

PROVISIONS FOR LIABILITIES | (461,501 | ) | (452,973 | ) |

NET ASSETS | 4,240,704 |  | 3,864,674 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Profit and loss account | 4,240,703 |  | 3,864,673 |  |

4,240,704 |  | 3,864,674 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2026 and were signed by:

Andrew Leadbeater - Director

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Eastmist 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Eastmist Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer Equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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.

| Income recognition

| Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

| Revenue from a contract to provide services is recognised in the period in which the services are provided when all of the following conditions are satisfied :

| - the amount of revenue can be measured reliably; and

| - it is probable that the company will receive the consideration due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 32 (2024 - 31 ) .

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

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

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 5,028,149 |  | 695,846 |  | - |  | 157,855 |  | 5,881,850 |  |

| Additions | 609,540 |  | 36,040 |  | 21,242 |  | 8,132 |  | 674,954 |  |

| At 30 September 2025 | 5,637,689 |  | 731,886 |  | 21,242 |  | 165,987 |  | 6,556,804 |  |

| DEPRECIATION

| At 1 October 2024 | 3,530,180 |  | 354,892 |  | - |  | 155,254 |  | 4,040,326 |  |

| Charge for year | 526,886 |  | 94,250 |  | 5,311 |  | 5,312 |  | 631,759 |  |

| At 30 September 2025 | 4,057,066 |  | 449,142 |  | 5,311 |  | 160,566 |  | 4,672,085 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,580,623 |  | 282,744 |  | 15,931 |  | 5,421 |  | 1,884,719 |  |

| At 30 September 2024 | 1,497,969 |  | 340,954 |  | - |  | 2,601 |  | 1,841,524 |  |

5. | FIXED ASSET INVESTMENTS

| Interest |

| Shares in |  | in other |

| group |  | participating |

| undertakings |  | interests |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 200,728 |  | 55,000 |  | 255,728 |  |

| Additions | 228,435 |  | - |  | 228,435 |  |

| At 30 September 2025 | 429,163 |  | 55,000 |  | 484,163 |  |

| NET BOOK VALUE

| At 30 September 2025 | 429,163 |  | 55,000 |  | 484,163 |  |

| At 30 September 2024 | 200,728 |  | 55,000 |  | 255,728 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| W K Edwards Transport Limited

| Registered office: Ketley Road, Kingswinford, DY6 8DA

| Nature of business: Haulage Contractor

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 39,401 |  | 39,139 |  |

| Profit/(loss) for the year | 262 |  | (821 | ) |

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS - continued

| Malcolm Bright & Son

| Registered office: Fearnley Farm Bradford

| Nature of business: Haulage contractors

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 201,622 |  | 305,252 |  |

| Loss for the year | (103,630 | ) | (70,376 | ) |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,990,236 |  | 2,254,582 |  |

| Amounts owed by related parties | 56,190 |  | 68,929 |  |

| Other debtors | 1,260,288 |  | 848,664 |  |

3,306,714 |  | 3,172,175 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,886 |  | 10,051 |  |

| Trade creditors | 865,917 |  | 1,227,221 |  |

| Amounts owed to group undertakings | 136,330 |  | 51,834 |  |

| Taxation and social security | 788,350 |  | 657,300 |  |

| Other creditors | 52,427 |  | 68,154 |  |

1,850,910 |  | 2,014,560 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,137 |  |

9. | SECURED DEBTS

| Included within creditors is a bounce back loan amounting to £7,886 (2024:£18,188) this is unsecured but backed by the government.

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The pension cost represents contributions payable by the company to the fund and amounted to £23,743 (2024:£25,727). Contributions totalling £6,637 (2024:£9,562) were payable to the fund at the year end and included in creditors.

| EASTMIST LIMITED (REGISTERED NUMBER: 04905003) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | OTHER FINANCIAL COMMITMENTS

| At 30th September 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £5,863,195 (2024-:£6,756,225).

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| During the year the company made advances to the director totalling £1,048,291 (2024:£Nil). Interest is charged at the HMRC official rate. The company received repayments totalling £696,033(£Nil).