EDS Couriers Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04819636

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		101,200		86,119
Debtors	4	1,200,074		854,620
Cash at bank and in hand		3,117		135,521

		1,304,391		1,076,260
Creditors: Amounts Falling Due Within One Year	5	(793,590 )		(611,025 )

NET CURRENT ASSETS (LIABILITIES)			510,801		465,235

TOTAL ASSETS LESS CURRENT LIABILITIES			510,801		465,235

NET ASSETS			510,801		465,235

CAPITAL AND RESERVES
Called up share capital			11		11
Profit and Loss Account			510,790		465,224

SHAREHOLDERS' FUNDS			510,801		465,235

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Evans

Director

11 March 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

EDS Couriers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04819636 . The registered office is Leonard House Wimblebury Road, Littleworth, Cannock, Staffordshire, WS12 2HU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 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 from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Leasing and Hire Purchase Contracts

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayment outstanding. Rentals paid under operating leases are charged to income on a straight line basis over the lease

term.

2.4. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and pastperiods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

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EDS Couriers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	257,577	502,642
Amounts owed by group undertakings	678,211	-
Other debtors	264,286	351,978

	1,200,074	854,620

Assets are secured by a fixed charge held by GBF Capital Limited , RBS Invoice Finance Limited & National Westminster Bank PLC.

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	75,590	284,326
Bank loans and overdrafts	291,748	-
Amounts owed to group undertakings	-	98,994
Other creditors	233,812	35,039
Taxation and social security	192,440	192,666

	793,590	611,025

6. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.

7. Ultimate Controlling Party

The company is 100% owned by Express Management Limited, a UK company under the control of Mr Matthew Evans and family.

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