Advance Couriers (UK) Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

Page 1

Page 2

Accountants' Report

For The Year Ended 30 September 2025

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Advance Couriers (UK) Limited For The Year Ended 30 September 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Advance Couriers (UK) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Advance Couriers (UK) Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Advance Couriers (UK) Limited and state those matters that we have agreed to state to the directors of Advance Couriers (UK) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Advance Couriers (UK) Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Advance Couriers (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Advance Couriers (UK) Limited . You consider that Advance Couriers (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Advance Couriers (UK) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16 July 2026

The Hughes Partnership

Chartered Certified Accountants and Business Advisers

Unit 22 Ensign Business Centre

Westwood Way, Westwood Business Park

Coventry

CV4 8JA

Page 2

Page 3

Advance Couriers (UK) Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 05934895

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		579,365		477,635

			579,365		477,635
CURRENT ASSETS
Stocks	5	10,438		10,438
Debtors	6	600,934		494,739
Cash at bank and in hand		319,527		200,861

		930,899		706,038
Creditors: Amounts Falling Due Within One Year	7	(939,882 )		(690,564 )

NET CURRENT ASSETS (LIABILITIES)			(8,983 )		15,474

TOTAL ASSETS LESS CURRENT LIABILITIES			570,382		493,109

PROVISIONS FOR LIABILITIES
Deferred Taxation			(145,238 )		(91,000 )

NET ASSETS			425,144		402,109

CAPITAL AND RESERVES
Called up share capital	8		260		260
Profit and Loss Account			424,884		401,849

SHAREHOLDERS' FUNDS			425,144		402,109

Page 3

Page 4

Advance Couriers (UK) Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

John Marston

Director

16 July 2026

The notes on pages 5 to 7 form part of these financial statements.

Page 4

Page 5

Advance Couriers (UK) Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Advance Couriers (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05934895 . The registered office is Unit 22, Ensign Business Centre, Westwood Way, Westwood Business Park, Coventry, CV4 8JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% on cost
Fixtures & Fittings	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.

...CONTINUED

Page 5

Page 6

Advance Couriers (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 47 (2024: 33)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 October 2024	1,001,115	16,363	1,017,478
Additions	245,911	1,491	247,402
Disposals	(14,750 )	-	(14,750 )

As at 30 September 2025	1,232,276	17,854	1,250,130

Depreciation
As at 1 October 2024	529,154	10,689	539,843
Provided during the period	137,969	2,295	140,264
Disposals	(9,342 )	-	(9,342 )

As at 30 September 2025	657,781	12,984	670,765

Net Book Value
As at 30 September 2025	574,495	4,870	579,365

As at 1 October 2024	471,961	5,674	477,635

5. Stocks

	2025	2024
	£	£
Stock	10,438	10,438

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	582,829	478,206
Prepayments and accrued income	18,105	16,533

	600,934	494,739

Page 6

Page 7

Advance Couriers (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	121,826	100,416
Corporation tax	192,131	193,824
Other taxes and social security	24,772	-
VAT	126,580	121,480
Other creditors	8,155	8,137
Accruals and deferred income	625	625
Amounts owed to group undertakings	465,793	266,082

	939,882	690,564

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	260	260

9. Related Party Transactions

Amounts due from Advance Couriers holdings(UK) Limited totalled £465,793.36 (2024: £266,081.56) at the balance sheet date.

All balances are unsecured, interest-free, and repayable on demand.

10. Ultimate Parent Undertaking and Controlling Party

The company's ultimate parent undertaking is Advance Couriers Holdings(UK) Limited, a company incorporated in England and Wales with its registered office at Unit 22 Ensign Business Centre, Westwood Way, Westwood Business Park, Coventry, England, CV4 8JA.

The ultimate controlling party of the company is Mr John Marston, who controls the company by virtue of his majority holding of the issued share capital of the ultimate parent undertaking.

Page 7

Directors	John Marston
	Rachel Marston

Company Number	05934895

Registered Office	Unit 22, Ensign Business Centre
	Westwood Way
	Westwood Business Park
	Coventry
	CV4 8JA

Accountants	The Hughes Partnership
	Chartered Certified Accountants and Business Advisers
	Unit 22 Ensign Business Centre
	Westwood Way, Westwood Business Park
	Coventry
	CV4 8JA