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REGISTERED NUMBER: 09904577 (England and Wales)

| SUPER SMART SERVICE LTD |

| STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 6 |

| Report of the Independent Auditors | 9 |

| Income Statement | 13 |

| Other Comprehensive Income | 14 |

| Balance Sheet | 15 |

| Statement of Changes in Equity | 16 |

| Cash Flow Statement | 17 |

| Notes to the Cash Flow Statement | 18 |

| Notes to the Financial Statements | 19 |

| SUPER SMART SERVICE LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr P Li

| Mr Y Lin

| REGISTERED OFFICE: | Super Smart Service 188

| Watling Street

| Cannock

| West Midlands

| WS11 1SL

| REGISTERED NUMBER: | 09904577 (England and Wales)

| AUDITORS: | FWC Advisory Ltd

| XandWhy

| The Foundry

| 6 Brindley Place

| Birmingham

| B1 2JB

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors present the Strategic Report for Super Smart Service Ltd (the "Company") for the year ended 31 December 2025. This report provides an overview of the Company's performance, business model, principal risks, stakeholder engagement and future outlook, in accordance with the requirements of the Companies Act 2006 (as amended), including Section 172(1), and Financial Reporting Standard 102 (FRS 102) as applicable to large companies.

REVIEW OF BUSINESS

1.1 Business Model and Overview

Super Smart Service Ltd is a UK-based fulfilment warehousing and last-mile distribution service provider, operating a hybrid model tailored to support cross-border e-commerce merchants and domestic retailers.

Following the operational disruption experienced in 2024, the year 2025 represented a period of stabilisation, recovery and controlled expansion. The Company focused on strengthening its operational infrastructure, enhancing service reliability and improving efficiency across its warehouse network.

During the first quarter of 2025, the Company successfully opened two new warehousing sites, increasing overall capacity and improving operational flexibility. This expansion formed part of a broader strategy to build a resilient, multi-site logistics network capable of supporting continued growth and mitigating operational risk.

The Company continued to invest in automation, process optimisation and internal control improvements. These initiatives supported enhanced operational efficiency, better cost management and improved service delivery across key customer accounts.

1.2 Performance Highlights

- Revenue increased to £118.6 million (2024: £74 million), driven by continued demand and expanded warehouse capacity

- Two new warehousing sites were launched in Q1 2025, increasing operational footprint and supporting business growth

- Operational efficiency improved through automation and process optimisation initiatives

- Continued investment in warehouse infrastructure and systems

- Strong client retention maintained, reflecting stable customer relationships

- Improved cost control and working capital management, supporting overall financial resilience

1.3 Sector Dynamics

The year was characterised by continued evolution in the logistics and e-commerce fulfilment sector, driven by regulatory, economic and technological developments.

Increasing scrutiny on cross-border VAT and customs compliance, together with anticipated changes affecting low-value imports into the UK, is expected to drive further demand for domestic fulfilment solutions. At the same time, rising operational costs, including labour and property expenses, continue to place pressure on logistics providers.

In addition, competition for large-scale warehouse facilities has intensified, particularly in key logistics regions such as the West Midlands. This has implications for both expansion strategy and cost management.

Against this backdrop, the Company has continued to position itself as a compliant, reliable and scalable logistics partner, supporting both international and domestic clients.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

PRINCIPAL RISKS AND UNCERTAINTIES

During the year, Super Smart Service Ltd encountered several key risks and uncertainties:

2.1 Operational Disruption

Following the disruption experienced in 2024, the Company has taken steps to enhance operational resilience. This includes the implementation of multi-site inventory strategies, strengthened safety protocols and improved business continuity planning to mitigate the impact of potential future disruptions.

2.2 Cybersecurity

The Company continues to invest in its IT systems and data protection framework. Enhanced controls, monitoring processes and periodic system reviews are in place to reduce the risk of cyber incidents and ensure the integrity of operational data.

2.3 Regulatory Compliance

The Company operates in a highly regulated environment, particularly in relation to VAT, customs and cross-border trade. Ongoing regulatory developments require continuous monitoring and adaptation. The Company works closely with advisers and customers to ensure compliance and maintain accurate reporting.

2.4 Macroeconomic and Geopolitical Risk

Global trade uncertainty, inflationary pressures and geopolitical developments continue to affect supply chains and cost structures. The Company mitigates these risks through diversification of its customer base and ongoing review of its operational and procurement strategies.

2.5 Labour and Workforce Risk

The Company continues to focus on:

- Recruitment and workforce planning

- Training and multi-site operational capability

- Employee retention and engagement

2.6 ESG and Environmental Risk

As environmental and reporting requirements continue to evolve, the Company is increasingly focused on improving operational efficiency and monitoring its environmental impact. Preparations are ongoing to support future disclosure requirements.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

SECTION 172(1) STATEMENT

The Directors confirm that they have acted in accordance with their duties under Section 172 of the Companies Act 2006.

Employees:

The Directors confirm that they have acted in accordance with their duties under Section 172 of the Companies Act 2006.

Clients:

The Company maintained strong service delivery and client relationships through continuous operational improvements and transparent communication.

Suppliers:

The Company worked closely with suppliers to ensure service continuity, cost efficiency and compliance with operational standards.

Shareholders:

Shareholders were kept informed of financial performance, operational progress and strategic direction through regular communication.

Communities and Environment:

The Company continued to support local employment and took steps towards improving environmental performance.

Regulators:

The Company maintained a proactive approach to regulatory compliance, particularly in relation to VAT, customs and reporting obligations.

All decisions during the year were made with a focus on long-term value creation and responsible stakeholder engagement.

FINANCIAL KEY PERFORMANCE INDICATORS

Financial KPIs

- Revenue: £118.6 million (2024: £74 million)

- Gross Profit Margin: 11.4% (2024: 21%)

- Operating Profit: £5.6 million (2024: £9.7 million)

Revenue increased to £118.6 million (2024: £74 million), reflecting continued growth in customer activity and fulfilment volumes across the Company's customer base. During the year, the Company operated a network of 19 warehouse sites, comprising approximately 314,000 square metres of warehousing space, including two new warehouse sites opened during the first quarter of 2025. The additional operational capacity supported higher fulfilment volumes from both existing and newly onboarded customers during the year.

Gross profit margin decreased to 11.43% (2024: 21%), reflecting the Company's continued investment in expanding its operational capacity. During the year, the Company incurred a full year of operating costs for the two warehouse sites opened in the second half of 2024, together with the operating costs of two additional warehouse sites opened during the first quarter of 2025. Occupancy costs also increased following the expiry of lease incentives under certain warehouse lease agreements. These factors increased operating costs during the year and reduced the gross profit margin compared with the prior year.

Despite these increased operating costs, the Company remained profitable, reporting an operating profit of £5.6 million. The increase in revenue was partially offset by higher operating costs associated with the expansion of the Company's warehouse network and continued investment in operational infrastructure.

Operational and ESG KPIs

- Client Retention Rate: 86% (2024: 70%)

- Employee Retention Rate: 79% (2024: 67%)

- Operational Efficiency: Improved through automation and process optimisation

- Carbon Intensity: Continued monitoring and gradual improvement

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

FUTURE DEVELOPMENTS

In 2026, the Company will continue to focus on strengthening its operational platform and supporting sustainable growth.

Planned expansion of warehouse capacity will support increasing utilisation levels and anticipated demand from existing and new customers. The Company expects continued growth from key clients and will ensure that appropriate infrastructure, workforce planning and operational processes are in place to support this demand.

Further investment in automation and warehouse management systems will remain a priority, with the objective of improving efficiency, scalability and service quality.

The Company will also continue to strengthen its position within the enterprise client segment by developing longer-term relationships and enhancing its commercial capabilities.

In addition, regulatory developments affecting cross-border trade are expected to further increase demand for domestic fulfilment services, which the Company is well positioned to support.

CONCLUSION

Despite the challenges experienced in the prior year, Super Smart Service Ltd has made significant progress in 2025, achieving operational stabilisation and strengthening its platform for future growth.

Through continued investment in infrastructure, systems and people, the Company is well positioned to navigate an evolving market environment and deliver sustainable long-term value.

ON BEHALF OF THE BOARD:

Mr P Li - Director

4 August 2026

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of continued to be the provision of warehousing, storage, fulfilment and last-mile logistics services for cross-border e-commerce clients and domestic retailers in the UK and EU.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

RESEARCH AND DEVELOPMENT

During 2025, the Company continued to invest in the development and enhancement of operational and

digital solutions to support its warehousing and logistics activities. These initiatives focused on improving

inventory visibility, warehouse management processes, operational efficiency and customer service capabilities.

The Company also continued to evaluate and implement technology-driven solutions to support business

growth and operational requirements. These activities form part of the Company's ongoing commitment to

maintaining efficient and scalable logistics operations.

FUTURE DEVELOPMENTS

Looking ahead, Super Smart Service Ltd will continue to focus on optimizing its warehousing capacity, expanding into new markets with promising growth potential, and enhancing client service offerings. Plans are in place to explore low-carbon vehicle options and improve our technology infrastructure to support operational efficiency and sustainability.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mr P Li

Mr Y Lin

FINANCIAL INSTRUMENTS

The company's financial risk management objectives are to maintain adequate liquidity, manage interest rate exposure, and ensure effective management of foreign exchange risk to support business operations. Financial instruments primarily include cash, trade receivables, trade payables, and borrowings, which are managed through regular monitoring and review processes to minimize financial risks.

POLITICAL DONATIONS AND EXPENDITURE

The company made no political donations or contributions to political organizations during the year.

THIRD PARTY INDEMNITY PROVISIONS

Qualifying third-party indemnity provisions were in force during the financial year and remain in force at the date of this report.

EMPLOYEE ENGAGEMENT

The Company continued to prioritise employee engagement and workforce stability throughout 2025. Regular communication was maintained through management briefings, cross-site coordination, and operational updates.

The Company also continued to invest in training programmes, employee wellbeing initiatives, and performance-based incentive schemes to support staff retention and development. Internal mobility across sites remained an important tool in ensuring operational flexibility and workforce efficiency.

EMPLOYMENT OF DISABLED PERSONS

The Company is committed to equal opportunities and recruits and promotes staff on merit, regardless of physical ability. Where existing employees become disabled, the Company makes every effort to retain them in suitable roles with the necessary support and training.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Company since the balance sheet date.

ENGAGEMENT WITH SUPPLIERS, CUSTOMERS AND OTHERS

Maintaining strong and collaborative relationships with customers and suppliers remained a key priority for the Company.

During the year, the Company:

- Continued to enhance service delivery standards through operational improvements and system upgrades;

- Strengthened cooperation with logistics partners to improve delivery efficiency and network coverage;

- Maintained active engagement with regulatory bodies and professional advisers to ensure compliance with evolving legal and operational requirements.

STREAMLINED ENERGY AND CARBON REPORTING

The Company has complied with the requirements of the UK Government's Streamlined Energy and Carbon Reporting framework.

Energy consumption and greenhouse gas emissions have been calculated in accordance with the Greenhouse Gas Protocol using the UK Government conversion factors applicable for the reporting period. Emissions are presented in tonnes of carbon dioxide equivalent (tCO2e).

The table below sets out the Company's energy consumption and associated emissions for the year:

Scope 1 Emissions (tCO2e) |  | 2024 |  | 2025 |  | % change from BL |

| kWh |  | tCO2e |  | kWh |  | tCO2e |  | kWh |  | tCO2e |

Natural Gas |  | 63,335 |  | 11.68 |  | 195,757 |  | 35.82 |  | +209% |  | +207 % |

Company Fleet |  | 592.608 |  | 151.06 |  | 1,429,752 |  | 372.39 |  | +141% |  | +147 % |

Scope 2 Emissions (tCO2e) |  |

Purchased Electricity (location-based) |  | 1,825,740 |  | 378.02 |  | 3,939,780 |  | 697.34 |  | +116% |  | +84% |

Purchased Electricity (market-based) |  | 1,825,740 |  | 378.02 |  | 3,939,780 |  | 697.34 |  | +116% |  | +84% |

Scope 3 Emissions (tCO2e) |  |

Grey Fleet Mileage |  | 57,532 |  | 13.88 |  | 114,331 |  | 27.80 |  | +99% |  | +100 % |

Total Emissions (tCO2e) |  |

Total Emissions (location-based) |  | 2,539,215 |  | 554.65 |  | 5,679,621 |  | 1,133.3 5 |  | +124% |  | +104 % |

Total Emissions (market-based) |  | 2,539,215 |  | 554.65 |  | 5,679,621 |  | 1,133.3 5 |  | +124% |  | +104 % |

Carbon Intensity Ratios (Location-Based) |

tCO2e per £m Turnover |  | 7.44 |  | 9.56 |  | +28% |

kgCO2e per Floor Area |  | 2.85 |  | 4.43 |  | +55% |

tCO2e per Employee |  | 1.23 |  | 2.64 |  | +115% |

During 2025, the Company experienced a significant increase in energy consumption and associated emissions. This was primarily driven by the expansion of warehouse operations, increased utilisation of facilities, and growth in logistics activity across the UK network.

Key drivers include:

- Increased natural gas consumption due to expanded warehouse footprint and heating requirements;

- Growth in company fleet usage in line with higher delivery volumes;

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

- Substantial increase in electricity consumption reflecting operational scale-up and automation deployment;

- Higher grey fleet mileage associated with business travel and operational support activities.

The company continues to monitor its energy usage and emissions as part of its ongoing operational management processes.

MATTERS COVERED IN THE STRATEGIC REPORT

In accordance with section 414C(11) of the Companies Act 2006, the Directors have elected to include information on principal risks, business review, key performance indicators, and future developments in the Strategic Report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, FWC Advisory Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr P Li - Director

4 August 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

SUPER SMART SERVICE LTD

Opinion

We have audited the financial statements of Super Smart Service Ltd (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

SUPER SMART SERVICE LTD

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page eight, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

SUPER SMART SERVICE LTD

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates and considered the risk of material misstatement in respect of irregularities,including fraud and non-compliance with laws and regulations. This included those regulations directly related to the financial statements, including financial reporting, tax legislation and industry regulations including GDPR, employment law, health and safety law.

We communicated the identified laws and regulations with the audit team and remained alert to any indications of non-compliance throughout the audit. We identified the risk of management override of controls and revenue recognition and carried out specific procedures to address these risks:

-agreeing the financial statement disclosures to underlying supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

-enquiries of management including those responsible for key regulations;

-performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

-reviewing minutes of board meetings, if any.

-management override of controls in order to misrepresent the performance of the company through the use of inappropriate journals or bias in accounting estimates

-Revenue recognition, specifically the manipulation of revenue using fraudulent journals and manipulation of the timing of recognising revenue around the year end

- Testing of ownership, rights, obligation and appropriateness of the valuation for existing and newly added assets;

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation as to what extent the audit was considered capable of detecting irregularities, including fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

SUPER SMART SERVICE LTD

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michelle Vincent FCCA (Senior Statutory Auditor)

for and on behalf of FWC Advisory Ltd

XandWhy

The Foundry

6 Brindley Place

Birmingham

B1 2JB

4 August 2026

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 4 | 118,593,806 |  | 73,625,725 |  |

Cost of sales | (105,048,916 | ) | (58,291,063 | ) |

GROSS PROFIT | 13,544,890 |  | 15,334,662 |  |

Administrative expenses | (8,272,728 | ) | (5,730,129 | ) |

5,272,162 |  | 9,604,533 |  |

Other operating income | 260,965 |  | 73,221 |  |

OPERATING PROFIT | 6 | 5,533,127 |  | 9,677,754 |  |

Net gain from insurance

compensation on fixed asset | 8 | - |  | 2,959,776 |  |

5,533,127 |  | 12,637,530 |  |

Interest receivable and similar income | 41,544 |  | 124,946 |  |

5,574,671 |  | 12,762,476 |  |

Interest payable and similar expenses | 9 | (236,234 | ) | (57,326 | ) |

PROFIT BEFORE TAXATION | 5,338,437 |  | 12,705,150 |  |

Tax on profit | 10 | (1,429,688 | ) | (3,185,595 | ) |

PROFIT FOR THE FINANCIAL YEAR | 3,908,749 |  | 9,519,555 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 3,908,749 |  | 9,519,555 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 3,908,749 |  | 9,519,555 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 11 | 26,728,840 |  | 7,991,635 |  |

CURRENT ASSETS

Stocks | 12 | 1,115,482 |  | - |  |

Debtors | 13 | 32,678,115 |  | 26,913,956 |  |

Cash at bank | 1,959,075 |  | 5,273,185 |  |

35,752,672 |  | 32,187,141 |  |

CREDITORS

Amounts falling due within one year | 14 | 30,352,431 |  | 17,754,705 |  |

NET CURRENT ASSETS | 5,400,241 |  | 14,432,436 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 32,129,081 |  | 22,424,071 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (2,245,422 | ) | (254,469 | ) |

PROVISIONS FOR LIABILITIES | 17 | (5,093,466 | ) | (1,288,158 | ) |

NET ASSETS | 24,790,193 |  | 20,881,444 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 100 |  | 100 |  |

Retained earnings | 19 | 24,790,093 |  | 20,881,344 |  |

SHAREHOLDERS' FUNDS | 24,790,193 |  | 20,881,444 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

Mr P Li - Director

Mr Y Lin - Director

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 100 |  | 11,361,789 |  | 11,361,889 |  |

Changes in equity

Total comprehensive income | - |  | 9,519,555 |  | 9,519,555 |  |

Balance at 31 December 2024 | 100 |  | 20,881,344 |  | 20,881,444 |  |

Changes in equity

Total comprehensive income | - |  | 3,908,749 |  | 3,908,749 |  |

Balance at 31 December 2025 | 100 |  | 24,790,093 |  | 24,790,193 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 20,175,829 |  | 7,214,931 |  |

Interest paid | (87,159 | ) | (3,682 | ) |

Interest element of hire purchase payments paid | (149,075 | ) | (53,644 | ) |

Tax paid | (3,485,526 | ) | (2,469,664 | ) |

Net cash from operating activities | 16,454,069 |  | 4,687,941 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (22,505,916 | ) | (3,652,933 | ) |

Sale of tangible fixed assets | 192,536 |  | 1,144,287 |  |

Interest received | 41,544 |  | 124,946 |  |

Net cash from investing activities | (22,271,836 | ) | (2,383,700 | ) |

Cash flows from financing activities

New loans in year | - |  | 1,050,000 |  |

Loan repayments in year | - |  | (1,050,000 | ) |

HP loan repayments in year | (508,831 | ) | (314,749 | ) |

New HP finance in year | 3,012,488 |  | - |  |

Net cash from financing activities | 2,503,657 |  | (314,749 | ) |

(Decrease)/increase in cash and cash equivalents | (3,314,110 | ) | 1,989,492 |  |

Cash and cash equivalents at beginning of year | 2 | 5,273,185 |  | 3,283,693 |  |

Cash and cash equivalents at end of year | 2 | 1,959,075 |  | 5,273,185 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 5,338,437 |  | 12,705,150 |  |

| Depreciation charges | 3,217,421 |  | 2,041,469 |  |

| Loss/(profit) on disposal of fixed assets | 358,754 |  | (25,623 | ) |

| Finance costs | 236,234 |  | 57,326 |  |

| Finance income | (41,544 | ) | (124,946 | ) |

9,109,302 |  | 14,653,376 |  |

| Increase in stocks | (1,115,482 | ) | - |  |

| Increase in trade and other debtors | (5,764,159 | ) | (12,587,530 | ) |

| Increase in trade and other creditors | 17,946,168 |  | 5,149,085 |  |

| Cash generated from operations | 20,175,829 |  | 7,214,931 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31/12/25 |  | 1/1/25

£ | £ |

| Cash and cash equivalents | 1,959,075 |  | 5,273,185 |  |

| Year ended 31 December 2024

| 31/12/24 |  | 1/1/24

£ | £ |

| Cash and cash equivalents | 5,273,185 |  | 3,283,693 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1/1/25 | Cash flow | At 31/12/25

£ | £ | £ |

| Net cash |

| Cash at bank | 5,273,185 |  | (3,314,110 | ) | 1,959,075 |  |

5,273,185 |  | (3,314,110 | ) | 1,959,075 |  |

| Debt

| Finance leases | (525,998 | ) | (2,503,657 | ) | (3,029,655 | ) |

(525,998 | ) | (2,503,657 | ) | (3,029,655 | ) |

| Total | 4,747,187 |  | (5,817,767 | ) | (1,070,580 | ) |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Super Smart Service 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| 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 derived 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 represents revenue from the provision of warehouse fulfilment service and others. Revenue is measured at the fair value of consideration received or receivable, net of discounts, value-added taxes, and estimated customer returns or rebates. Revenue from services is recognised over time as performance obligations are satisfied, using a practical expedient where the company invoices amounts corresponding directly with performance to date, based on costs incurred or a pre-agreed rate card per unit and delivery. Turnover is only recognised to the extent that it is probable the economic benefits will flow to the company and the revenue can be reliably measured.

| Revenue from sub-leasing arrangements is recognised over the lease term, with variable consideration constrained to the extent that it is highly probable a significant reversal will not occur. This revenue is included within turnover and is measured at the fair value of consideration received or receivable, net of applicable taxes and discounts.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at cost, or deemed cost for assets held under long-term leases, less accumulated depreciation and any accumulated impairment losses. Cost includes the purchase price and any directly attributable costs of bringing the asset to its working condition for its intended use. Subsequent expenditure is capitalised only when it is probable that future economic benefits associated with the expenditure will flow to the company and the cost can be measured reliably; otherwise, such costs are recognised in the income statement as incurred.

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

| Long leasehold |  | Over the lease term |  |

| Plant and Machinery |  | Over 4- 5 years |  |

| Tool Equipment (Plant and Machinery) |  | Over 4- 5 years |  |

| Racking (Plant and Machinery) |  | Over 4- 10 years |  |

| Office Equipment |  | Over 4- 5 years |  |

| Fixtures and Fittings |  | Over 4 years |  |

| Motor Vehicle |  | Over 4-5 years |  |

| Computer Equipment |  | Over 3- 4 years |  |

| All assets, except fixtures and fittings, are depreciated to a residual value of 5% of their cost by the end of their estimated useful lives. Fixtures and fittings are depreciated to nil residual value. The residual values and useful lives of all assets are reviewed annually and adjusted if necessary. Assets with a cost below £200 (RMB2,000) and a useful life of less than one year are expensed in the income statement as incurred.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stocks are assessed for impairment at the reporting date and any impairment losses are recognised in the profit and loss account.

| Financial instruments

| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement. Equity instruments are those that entitle the holder to a residual interest in the company's assets after deducting all of its liabilities.

| Basic financial instruments are recognised at amortized cost, except for investments in non-convertible preference and non-puttable ordinary and preference shares, which are measured at fair value provided that this can be measured reliably. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit or loss account.

| 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.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 plan for its employees. The contributions are recognised as an expense in Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

| Going concern disclosure

| There was a fire incident at Warehouse 5 in Cannock on 9th May 2024 which has resulted in significant losses to the stock and property, however, there has been no injuries or loss of life. The company has received full compensation from insurers, covering the financial losses associated with the incident. As detailed in Note 21, a contingent liability remains due to a claim from Etarget Limited, with no legal proceedings commenced or settlement reached as of the date of approval of the financial statements. The cause remains under investigation by the appropriate authorities, and management has implemented robust contingency plans to manage any residual short-term challenges. The directors consider the incident resolved financially through insurance and do not perceive the incident as a significant ongoing threat to the company’s viability. Further, the management has put in place a robust contingency plans to effectively manage any short-term challenges that may arise. Therefore, the directors have continued to adopt a going concern basis.

| The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

| The directors have confirmed that the company will continue to receive financial support from its parent company for a period of at least 12 months from the date of approval of the financial statements.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| In the application of the company's accounting policies, which are described in note 3, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historic experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both the current and future periods.

| Details of the Company's significant accounting judgements and critical accounting estimates include:

| Tangible fixed assets

| Each year the Company reviews the estimated useful lives and residual values of tangible fixed assets and these are adjusted if appropriate. The depreciation rates are calculated according to the useful economic life that management believe to be appropriate based on the nature of the asset in operation.

| Trade debtors

| The recoverability of trade debtors has been assessed at the year end and up until the date of signing these financial statements. Management have based the decision to provide for any amounts based on their judgement of all the available information and their experience of the specific nature of the trade debtor in question.

4. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Fulfilment Service | 113,529,246 |  | 68,959,111 |  |

| Others | 832,333 |  | 545,723 |  |

| Warehouse Sub-letting | 4,232,227 |  | 4,120,891 |  |

118,593,806 |  | 73,625,725 |  |

5. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 60,322,699 |  | 33,189,597 |  |

| Social security costs | 1,901,872 |  | 1,142,188 |  |

| Other pension costs | 305,524 |  | 215,978 |  |

62,530,095 |  | 34,547,763 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Director | 2 |  | 2 |  |

| Office workers | 43 |  | 39 |  |

| Warehouse workers | 396 |  | 326 |  |

441 |  | 367 |  |

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Remuneration |  | 86,694 |  | 106,576 |  |

| The emoluments of the highest paid director included above was: |  |

| Aggregate emoluments (excluding pension contributions) |  | 54,164 |  | 73,732 |  |

6. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Other operating leases | 625,158 |  | 403,762 |  |

| Depreciation - owned assets | 3,217,435 |  | 2,041,469 |  |

| Loss/(profit) on disposal of fixed assets | 358,754 |  | (25,623 | ) |

| Foreign exchange differences | (2,298 | ) | 2,405 |  |

7. | AUDITORS' REMUNERATION

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Fees payable to the company’s auditor for the audit of the company’s annual accounts |  | 27,675 |  | 27,000 |  |

| Fees payable to the company’s auditor for other services: |  |

| Preparation of Financial Statements and Corporation Tax Return |  | 5,125 |  | 5,000 |  |

| Other services |  | 1,059 |  | 1,059 |  |

|  | 6,184 |  | 6,059 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | EXCEPTIONAL ITEMS

| 2025 |  | 2024

£ | £ |

| Net gain from insurance

| compensation on fixed asset | - |  | 2,959,776 |  |

| This represents the gain arising from insurance compensation received over the net book value of assets and other items destroyed in the Cannock fire incident.

9. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Interest payable | 87,159 |  | 3,682 |  |

| Hire purchase | 149,075 |  | 53,644 |  |

236,234 |  | 57,326 |  |

10. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | (2,375,620 | ) | 2,885,526 |  |

| Deferred tax | 3,805,308 |  | 300,069 |  |

| Tax on profit | 1,429,688 |  | 3,185,595 |  |

| UK corporation tax has been charged at 25% .

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 5,338,437 |  | 12,705,150 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 1,334,609 |  | 3,176,288 |  |

| Effects of:

| Expenses not deductible for tax purposes | 22,737 |  | 3,324 |  |

| Capital allowances in excess of depreciation | (3,732,966 | ) | (210,501 | ) |

| backward |

| Deferred tax movement | 3,805,308 |  | 300,069 |  |

| respect of change in tax rate |

| 2023 Provisions for bad debts not claimed last year | - |  | (83,585 | ) |

| Total tax charge | 1,429,688 |  | 3,185,595 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | TAXATION - continued

| Pillar Two of the Organisation for Economic Co-Operation and Development's ("OECD's") Two Pillar Solution provides for the taxation of income of large groups at a minimum effective rate of 16% on a jurisdictional basis.

| The Company is a wholly owned subsidiary of Fujian Zongteng Network Co., Ltd., which is incorporated in China and is the ultimate parent undertaking. The Group is within scope of the OECD Pillar Two model rules. The Group has a presence in jurisdictions that have enacted Pillar Two model rules. This includes the UK which enacted Income Inclusion Rule ("IIR") and Qualified Domestic Minimum Tax ("QDMTT") for fiscal years starting on or after 31 December 2023, whereas the Undertaxed Profits Rule (UTPR) will become effective for fiscal years starting on or after 31 December 2024. The Group and Company have performed an assessment of the potential exposure of Pillar Two income taxes and have concluded there is no material impact to the Company's UK effective tax rate.

11. | TANGIBLE FIXED ASSETS

| Fixtures

| Long |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 3,459,075 |  | 2,860,806 |  | 8,522,764 |  |

| Additions | 1,248,071 |  | 13,117,016 |  | 7,921,354 |  |

| Disposals | - |  | (242,212 | ) | (1,248,656 | ) |

| At 31 December 2025 | 4,707,146 |  | 15,735,610 |  | 15,195,462 |  |

| DEPRECIATION

| At 1 January 2025 | 724,316 |  | 1,541,540 |  | 4,794,529 |  |

| Charge for year | 300,328 |  | 1,213,397 |  | 1,597,008 |  |

| Eliminated on disposal | - |  | (62,349 | ) | (879,630 | ) |

| At 31 December 2025 | 1,024,644 |  | 2,692,588 |  | 5,511,907 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,682,502 |  | 13,043,022 |  | 9,683,555 |  |

| At 31 December 2024 | 2,734,759 |  | 1,319,266 |  | 3,728,235 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 161,490 |  | 375,176 |  | 15,379,311 |  |

| Additions | 92,600 |  | 126,875 |  | 22,505,916 |  |

| Disposals | - |  | (13,271 | ) | (1,504,139 | ) |

| At 31 December 2025 | 254,090 |  | 488,780 |  | 36,381,088 |  |

| DEPRECIATION

| At 1 January 2025 | 95,977 |  | 231,314 |  | 7,387,676 |  |

| Charge for year | 24,992 |  | 81,710 |  | 3,217,435 |  |

| Eliminated on disposal | - |  | (10,884 | ) | (952,863 | ) |

| At 31 December 2025 | 120,969 |  | 302,140 |  | 9,652,248 |  |

| NET BOOK VALUE

| At 31 December 2025 | 133,121 |  | 186,640 |  | 26,728,840 |  |

| At 31 December 2024 | 65,513 |  | 143,862 |  | 7,991,635 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

|  | Plant and machinery |  |

| £ |  |

| COST |  |

| At 1 January 2025 |  | 1,321,518 |  |

| Additions |  | 3,013,953 |  |

| Disposals |  | - |  |

| At 31 December 2025 |  | 4,335,471 |  |

| DEPRECIATION |  |

| At 1 January 2025 |  | 794,261 |  |

| Charge for the year |  | 524,751 |  |

| Eliminated on disposal |  | - |  |

| At 31 December 2025 |  | 1,319,012 |  |

| NET BOOK VALUE |  |

| At 31 December 2025 |  | 3,016,459 |  |

| At 31 December 2024 |  | 527,257 |  |

12. | STOCKS

2025 | 2024 |

£ | £ |

| Consumable stocks | 1,115,482 |  | - |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 13,076,729 |  | 6,224,931 |  |

| Other debtors | 1,507,817 |  | 4,546,981 |  |

| VAT | 810,343 |  | 420,979 |  |

| Accrued Income | 6,951,968 |  | 4,845,806 |  |

| Prepayments | 10,331,258 |  | 10,875,259 |  |

32,678,115 |  | 26,913,956 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 16) | 784,233 |  | 271,529 |  |

| Trade creditors | 985,088 |  | 3,995,192 |  |

| Amounts owed to group undertakings | 10,230,000 |  | - |  |

| Tax | (2,975,620 | ) | 2,885,526 |  |

| Social security and other taxes | 466,225 |  | 263,518 |  |

| Pension control account | 78,504 |  | 51,796 |  |

| Other creditors | 3,277,453 |  | 2,613,506 |  |

| Accruals and deferred income | 17,506,548 |  | 7,673,638 |  |

30,352,431 |  | 17,754,705 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 16) | 2,245,422 |  | 254,469 |  |

16. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 784,233 |  | 271,529 |  |

| Between one and five years | 2,245,422 |  | 254,469 |  |

3,029,655 |  | 525,998 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 11,814,079 |  | 8,809,839 |  |

| Between one and five years | 82,794,371 |  | 61,634,080 |  |

| In more than five years | 193,157,776 |  | 141,082,678 |  |

287,766,226 |  | 211,526,597 |  |

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

16. | LEASING AGREEMENTS - continued

| Operating lease income receivable

| The company receives rental income from the subletting of certain properties. Future minimum lease payments receivable under non-cancellable operating lease arrangements are as follows:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Within one year |  | 4,050,684 |  | 3,909,189 |  |

| Between one and five years |  | 16,254,874 |  | 18,318,172 |  |

| In more than five years |  | 6,650,861 |  | 8,638,248 |  |

|  | 26,956,419 |  | 30,865,609 |  |

17. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 5,093,466 |  | 1,288,158 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 1,288,158 |  |

| Charge to Income Statement during year | 3,805,308 |  |

| Balance at 31 December 2025 | 5,093,466 |  |

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

19. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 20,881,344 |  |

| Profit for the year | 3,908,749 |  |

| At 31 December 2025 | 24,790,093 |  |

20. | PENSION COMMITMENTS

| The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £305,524 (2024: £215,978).Contributions totalling £78,504 (2024: £51,796) were payable to the fund at the balance sheet date and are included in creditors.

| SUPER SMART SERVICE LTD (REGISTERED NUMBER: 09904577) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

21. | CONTINGENT LIABILITIES

| On 9 May 2024, a fire occurred at the Cannock warehouse operated by Super Smart Service Ltd ("3S"). The incident resulted in the total loss of inventory belonging to clients of Etarget Limited that had been stored at the facility under a fulfilment services agreement.

| On 1 April 2025, Etarget issued a formal Letter of Claim to 3S in the amount of £25,862,071.86 in respect of these losses. A further Letter of Claim was issued on 24 July 2025 for an additional amount of £39,137,928.14. No legal proceedings have commenced, and no settlement has been reached as of the date of approval of the financial statements.

| Management has not recognised a provision in relation to this claim. In accordance with Section 21 of FRS 102, the claim is being treated as a contingent liability, as it is not considered probable that an outflow of economic benefits will be required at the reporting date. The amount involved is material, and there is estimation uncertainty given the ongoing third-party investigations and the outcome of potential recovery actions.

| The company will continue to monitor the matter and assess the need for a provision should circumstances change or new information become available.

22. | RELATED PARTY DISCLOSURES

| At 31 December 2025, the company had an outstanding loan balance of £10,230,000 (2024: £nil) due to its intermediate parent undertaking, Goodcang Holdings B.V. The loan is unsecured, bears interest at an annual rate of 1.25%, and is repayable within one year.

| During the year, the company had £42,380,258 (2024: £23,154,213) total turnover with related parties which contributed 35.69% (2024: 31.45%) of the total turnover. All the transactions have taken place on arms length basis.

| The costs incurred from related parties under common control was £5,615,709 (2024: £1,247,046). The costs incurred for marketing and compensation from related parties under common control was £4,832,183 (2024: £3,523,533). At 31st December 2025, company was owed £6,191,850 (2024: £4,223,589) by related party and company owed £ 4,532,883 (2024: £1,067,829) to related party under common control.

23. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking is Goodcang Holdings B.V., a company incorporated and registered in the Netherlands.

| The company is a wholly owned subsidiary undertaking of Fujian Zongteng Network Co. Limited, a company incorporated in China. Its registered office address is 302-1, 303-1, 4th Floor, Building 3, No. 23 Yangzhou Road, Jianxin Town, Cangshan District, Fuzhou, Fujian, China.The consolidated accounts of the group can be obtained from the registered office of the parent company.