REGISTERED NUMBER: 13130098 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

PARTNERS IN LOGISTICS UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Bhanji

M Neville

SECRETARY:

N Ali

REGISTERED OFFICE:

Unit 2

Pennington Close

Brandon Way

West Bromwich

B70 8BG

REGISTERED NUMBER:

13130098 (England and Wales)

ACCOUNTANTS:

Michael Harwood & Co

Chartered Accountants

Greville House

10 Jury Street

Warwick

Warwickshire

CV34 4EW

FIXED ASSETS

Tangible assets

4

30,521

25,841

CURRENT ASSETS

Debtors

5

415,212

292,421

Cash at bank and in hand

486,034

227,612

901,246

520,033

CREDITORS

Amounts falling due within one year

6

332,448

223,256

NET CURRENT ASSETS

568,798

296,777

TOTAL ASSETS LESS CURRENT LIABILITIES

599,319

322,618

CREDITORS

Amounts falling due after more than one year

7

(3,697

)

-

PROVISIONS FOR LIABILITIES

(7,630

)

(6,460

)

NET ASSETS

587,992

316,158

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

99,900

99,900

Retained earnings

487,992

216,158

587,992

316,158

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 21 July 2026 and were signed on its behalf by:

A Bhanji - Director

1.	STATUTORY INFORMATION

Partners In Logistics UK Ltd 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.

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 - 15% reducing balance

Computer equipment - 15% 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 March 2025

22,059

16,757

38,816

Additions

7,995

1,571

9,566

At 28 February 2026

30,054

18,328

48,382

DEPRECIATION

At 1 March 2025

8,950

4,025

12,975

Charge for year

2,897

1,989

4,886

At 28 February 2026

11,847

6,014

17,861

NET BOOK VALUE

At 28 February 2026

18,207

12,314

30,521

At 28 February 2025

13,109

12,732

25,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

382,782

278,705

Other debtors

-

1,293

VAT

7,457

-

Prepayments and accrued income

24,973

12,423

415,212

292,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

1,199

-

Trade creditors

175,828

118,743

Tax

91,442

63,320

Social security and other taxes

13,882

-

VAT

-

8,939

Other creditors

3,008

3,779

Directors' current accounts

-

1,118

Accruals and deferred income

47,089

27,357

332,448

223,256

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

3,697

-