REGISTERED NUMBER: 05515529 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

C W Logistics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountant's Report

8

DIRECTORS:

K J Burrows

C J Burrows

M P Crayton

A D Williams

J K Wright

SECRETARY:

A D Williams

REGISTERED OFFICE:

Unit 5, Roy Humphrey Industrial Estate

Ipswich Road

Brome

Eye

Suffolk

IP23 8AW

REGISTERED NUMBER:

05515529 (England and Wales)

ACCOUNTANT:

Annatrice Limited

Chartered Certified Accountant

Registered Auditor

10 The Thoroughfare

Harleston

Norfolk

IP20 9AX

FIXED ASSETS

Tangible assets

4

433,930

505,773

CURRENT ASSETS

Debtors

5

680,545

713,251

Cash at bank and in hand

1,103,381

1,189,612

1,783,926

1,902,863

CREDITORS

Amounts falling due within one year

6

1,201,597

1,225,696

NET CURRENT ASSETS

582,329

677,167

TOTAL ASSETS LESS CURRENT LIABILITIES

1,016,259

1,182,940

CREDITORS

Amounts falling due after more than one year

7

(48,579

)

(65,272

)

PROVISIONS FOR LIABILITIES

(108,135

)

(125,804

)

NET ASSETS

859,545

991,864

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

859,445

991,764

859,545

991,864

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

A D Williams - Director

1.	STATUTORY INFORMATION

C W Logistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

12,955

1,185,745

1,198,700

Additions

-

27,844

27,844

At 31 December 2025

12,955

1,213,589

1,226,544

DEPRECIATION

At 1 January 2025

11,875

681,052

692,927

Charge for year

1,080

98,607

99,687

At 31 December 2025

12,955

779,659

792,614

NET BOOK VALUE

At 31 December 2025

-

433,930

433,930

At 31 December 2024

1,080

504,693

505,773

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

Plant and

machinery

etc

£

COST

At 1 January 2025

147,544

Additions

21,750

At 31 December 2025

169,294

DEPRECIATION

At 1 January 2025

25,989

Charge for year

20,191

At 31 December 2025

46,180

NET BOOK VALUE

At 31 December 2025

123,114

At 31 December 2024

121,555

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

680,545

713,251

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts (see note 8)

32,556

23,680

Trade creditors

222,160

281,916

Amounts owed to group undertakings

152,384

197,751

Taxation and social security

298,904

373,064

Other creditors

495,593

349,285

1,201,597

1,225,696

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts (see note 8)

48,579

65,272

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

32,556

23,680

Between one and five years

48,579

65,272

81,135

88,952

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

176,521

327,213

Between one and five years

32,546

184,094

209,067

511,307

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

81,135

88,952

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the board of directors.

There is no individual person, entity or group of connected parties that control the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of C W Logistics Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of C W Logistics Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of C W Logistics Limited and state those matters that I have agreed to state to the Board of Directors of C W Logistics Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that C W Logistics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C W Logistics Limited. You consider that C W Logistics Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of C W Logistics Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Annatrice Limited

Chartered Certified Accountant

Registered Auditor

10 The Thoroughfare

Harleston

Norfolk

IP20 9AX

23 September 2026