MultiFreight Limited Filleted Accounts Cover |  |

| MultiFreight Limited |
|  | Company No. 02917939 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 March 2026 |  |  |

MultiFreight Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 March 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was production and marketing of computer software.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
I. Taylor |  |  |  |  |  |  |
D.G. Wyndham-Lewis |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
I. Taylor |  |  |  |  |  |
Director |  |  |  |  |  |
02 July 2026 |  |  |  |  |  |

MultiFreight Limited Balance Sheet Registrar |  |

at | 31 March 2026 |  |  |  |  |  |  |
Company No. | 02917939 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 3,677 |  |  |  | -
|  |  |  |  |  | 3,677 |  |  |  | -
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 663,159 |  |  |  | 782,762
| Cash at bank and in hand |  |  | 1,766,363 |  |  |  | 1,388,390
|  |  |  |  |  | 2,429,522 |  |  |  | 2,171,152
Creditors: Amount falling due within one year | 6 | (1,283,041) |  |  |  | (1,076,019)
Net current assets |  |  | 1,146,481 |  |  |  | 1,095,133
Total assets less current liabilities |  |  | 1,150,158 |  |  |  | 1,095,133
Net assets |  |  | 1,150,158 |  |  |  | 1,095,133
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 15,000 |  |  |  | 15,000
| Capital redemption reserve |  | 8 | 10,000 |  |  |  | 10,000
| Profit and loss account |  | 8 | 1,125,158 |  |  |  | 1,070,133
Total equity |  |  | 1,150,158 |  |  |  | 1,095,133
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 02 July 2026 and signed on its behalf by: |  |
I. Taylor |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
02 July 2026 |  |  |  |  |  |  |  |

MultiFreight Limited Notes to the Accounts Registrar |  |

for the year ended 31 March 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| MultiFreight Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 02917939 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Multifreight House |  |  |  |  |  |  |  |  |  |
| Cromwell Court |  |  |  |  |  |  |  |  |  |
| Saint Peters Street |  |  |  |  |  |  |  |  |  |
| Ipswich |  |  |  |  |  |  |  |  |  |
| IP1 1XB |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is recognised by the company in respect of computer software goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Income from sales of hardware, software and third party support contracts are invoiced and recognised in the month of completion. Income in respect of Multifreight annual support contracts is invoiced at the start of the contract and turnover is recognised on a straight line basis over the duration of the contract. Amounts invoiced during the period relating to the post year end period, are included in creditors.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 50% Straight line |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Leased assets |  |  |  |  |  |  |  |
| Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

| Defined contribution pensions |  |  |  |  |  |  |  |
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
| The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 26 |  |  |  | 26

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Plant and machinery |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2025 |  |  |  |  |  |  |  | 24,733 |  | 24,733
|  | Additions |  |  |  |  |  |  |  | 4,413 |  | 4,413
|  | At 31 March 2026 |  |  |  |  |  |  |  | 29,146 |  | 29,146
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2025 |  |  |  |  |  |  |  | 24,733 |  | 24,733
|  | Charge for the year |  |  |  |  |  |  |  | 736 |  | 736
|  | At 31 March 2026 |  |  |  |  |  |  |  | 25,469 |  | 25,469
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2026 |  |  |  |  |  |  |  | 3,677 |  | 3,677
|  | At 31 March 2025 |  |  |  |  |  |  |  | - |  | -

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 328,508 |  |  |  | 544,966
|  | Loans to directors |  |  |  | 75,863 |  |  |  | -
|  | Prepayments and accrued income |  |  |  | 258,788 |  |  |  | 237,796
|  |  |  |  |  |  |  |  |  | 663,159 |  |  |  | 782,762

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 2,207 |  |  |  | -
|  | Trade creditors |  |  |  | 96,705 |  |  |  | 66,665
|  | Taxes and social security |  |  |  | 362,202 |  |  |  | 223,548
|  | Accruals and deferred income |  |  |  | 821,927 |  |  |  | 785,806
|  |  |  |  |  |  |  |  |  | 1,283,041 |  |  |  | 1,076,019

7 | Share Capital |  |  |  |  |  |  |  |
|  | Share capital consists of 7,650 A Class shares at £1.00 each, 5,850 B Class Shares at £1.00 each and 1,500 C Class Shares of £1.00 each. All shares carry voting and distribution rights.

8 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Capital redemption reserve |  | Total other reserves
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | At 1 April 2024 |  |  |  |  |  | 10,000 |  | 10,000
|  | At 31 March 2025 and 1 April 2025 |  |  |  |  |  | 10,000 |  | 10,000
|  | At 31 March 2026 |  |  |  |  |  | 10,000 |  | 10,000
|  | Capital redemption reserve - records the nominal value of shares repurchased by the company.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

9 | Guarantees and commitments |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Total of guarantees and commitments |  | 234,413 |  |  |  | 279,003
|  | Guarantees and commitments relate to non‑cancellable operating lease future minimum payments, primarily in respect of the Company’s office premises. There was no outstanding liability in relation to the defined contribution pension scheme at the year end. Amendments to FRS 102 arising from the Periodic Review 2024, effective for accounting periods beginning on or after 1 January 2026, will require most leases to be recognised on the balance sheet. The directors are assessing the impact of the changes on the Company’s office lease in preparation for inclusion in the accounts to the 31 March 2027.

10 | Advances and credits to directors |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | 2026
|  |  |  |  |  |  |  |  |  |  |  |  |  | £
|  | Advanced in the period |  |  |  |  |  |  |  | 150,863
|  | Amounts repaid in the period |  |  |  |  |  |  |  | 75,000
|  | At 31 March 2026 |  |  |  |  |  |  |  | 75,863
|  | The loan was settled in full during April 2026.

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