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

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

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

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.

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.

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

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

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.

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;

- 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

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.

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.

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.

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

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

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

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

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

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

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

)

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.