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REGISTERED NUMBER: 00664888 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| CAR & COMMERCIAL DELIVERIES CO. LIMITED |

CAR & COMMERCIAL DELIVERIES CO. LIMITED (REGISTERED NUMBER: 00664888)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

CAR & COMMERCIAL DELIVERIES CO. LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| Directors: | S Reynolds

| A L M Ritz

| A Doyharcabal

| Registered office: | Unit 2 West Point Row Great Park Road

| Bradley Stoke

| Bristol

| BS32 4QG

| Registered number: | 00664888 (England and Wales)

| Senior statutory auditor: | Steven Collins

| Auditors: | Baverstocks Limited

| Statutory Auditor

| Chartered Certified Accountants

| Dickens House

| Guithavon Street

| Witham

| Essex

| CM8 1BJ

CAR & COMMERCIAL DELIVERIES CO. LIMITED (REGISTERED NUMBER: 00664888)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £'000 | £'000 |

Creditors

Amounts falling due within one year | 5 | 7,614 |  | 7,614 |  |

Net current liabilities | (7,614 | ) | (7,614 | ) |

Total assets less current liabilities | (7,614 | ) | (7,614 | ) |

Capital and reserves

Called up share capital | 200 |  | 200 |  |

Retained earnings | (7,814 | ) | (7,814 | ) |

(7,614 | ) | (7,614 | ) |

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 16 July 2026 and were signed on its behalf by:

A Doyharcabal - Director

CAR & COMMERCIAL DELIVERIES CO. LIMITED (REGISTERED NUMBER: 00664888)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | Statutory information

| Car & Commercial Deliveries Co. 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.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| 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 etc | - | Straight line over 3 years

| 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.

CAR & COMMERCIAL DELIVERIES CO. LIMITED (REGISTERED NUMBER: 00664888)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | Accounting policies - continued

| Pension costs and other post-retirement benefits

| (i) Defined Benefits

| With effect from 6 March 2000 the company has participated in a defined benefit pension scheme, operated and sponsored by STVA UK Limited, which requires contributions to be made to a separately administered fund.

| In accordance with FRS 102, the company accounts for its contributions to the scheme as if it were a defined contribution scheme. Accordingly, contributions to this fund are charged in the profit and loss account as they fall due so as to spread the cost of pensions over the employees' working lives within the company.

| (ii) Defined Contributions

| Contributions into this scheme are paid by the company at rates specified in the rules of the scheme. The assets of the scheme ae held separately from those of the company in an independently administered fund.

| Going concern

| The financial statements have been prepared on a going concern basis, the validity of which depends upon the continued support of the immediate parent company. In the event that the company could not continue on a going concern basis then adjustments would have to be made to reduce the value of assets to their recoverable amounts, provide for any further liabilities that might arise and to reclassify fixed assets as current assets.

3. | Employees and directors

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

4. | Tangible fixed assets

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£'000 | £'000 | £'000 |

| Cost

| At 1 January 2025

| and 31 December 2025 | 19 |  | 115 |  | 134 |  |

| Depreciation

| At 1 January 2025

| and 31 December 2025 | 19 |  | 115 |  | 134 |  |

| Net book value

| At 31 December 2025 | - |  | - |  | - |  |

5. | Creditors: amounts falling due within one year |

2025 | 2024 |

£'000 | £'000 |

| Amounts owed to group undertakings | 7,614 |  | 7,614 |  |

6. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Steven Collins (Senior Statutory Auditor)

| for and on behalf of Baverstocks Limited

CAR & COMMERCIAL DELIVERIES CO. LIMITED (REGISTERED NUMBER: 00664888)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | Ultimate controlling party

| The largest and smallest entity to consolidate these financial statements is Global Automotive Logistics (GAL).

| The immediate controlling party is Compagnie D'Affrètement et de Transport SAS (CAT), incorporated in France. Copies of the group financial statements of CAT are available from 5-7 rue Frédéric Clavel - 92150 SURESNES.

| At the financial year end CAT is wholly owned by Global Automotive Logistics (GAL), incorporated in France. GAL is wholly owned by Two Continent Logistics, a company incorporated in Spain.

8. | Pensions

| The company participates in the STVA UK Pension Scheme. The assets of the scheme are held in a separate fund, administered by trustees, and the scheme does not invest in the company. This scheme was closed to new entrants on 19 February 2007.

| The pension cost relating to the scheme as a whole is assessed in accordance with the advice of independent qualified actuaries and employer's contributions to the scheme are paid as recommended by the actuaries. Employee's normal contributions are paid to the scheme.

| The scheme is valued on a triennial basis. The latest actuarial valuation of the scheme was carried out as at 6 April 2023 and updated to 31 December 2025.

| In accordance with FRS 102, the company accounts for its contributions to the scheme as they fall due, as if it were a defined contribution scheme. The latest actuarial valuation of the scheme, prepared in accordance with FRS 102 in the financial statements of the intermediate parent company and sponsoring employer, shows a surplus of £1,252,000 (2024: £726,000). Further details of this valuation can be found in the annual report of the sponsoring employer, STVA UK Limited, which can be obtained from Unit 2 West Point Row Great Park Road, Bradley Stoke, Bristol, BS32 4QG.

| Contributions payable by the company to the STVA UK Pension Scheme amounted to £nil (2024: £Nil). At 31 December 2025, contributions totalling £nil (2024: £nil) were payable to the fund.