Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

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

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 June 2026

And signed on behalf of the board by:
Name: John Paraszczak
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Revenue is recognised inline with incoterms at the date where risk is transferred between seller and courier or customer. These terms are agreed between Remet and customer at the ordering stage. Revenue earned within the UK is recognised at the point of delivery to the customer.

  Tangible fixed assets depreciation policy

  Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Group assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method. Depreciation is provided on the following basis: Plant & machinery - 2-10 years Motor vehicles - 3 years Fixtures & fittings - 2-10 years

  Intangible fixed assets amortisation policy

  Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The estimated useful lives range as follows: Licence costs - 1 to 5 years Amortisation is recognised in administrative expenses.

  Other accounting policies

  The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 and the Companies Act 2006. Revenue is recognised when control and risk pass to the customer in accordance with agreed terms. Tangible fixed assets are stated at cost less depreciation and impairment. Depreciation is charged on a straight-line basis over the estimated useful lives of the assets. Stocks are valued at the lower of cost and net realisable value. Foreign currency transactions are translated at the applicable exchange rates, with exchange differences recognised in the financial statements in accordance with FRS 102. The company operates a defined contribution pension scheme, with contributions charged to profit or loss as incurred.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	29	31