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Registered number: 09467651










VANAWAYS UK LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
VANAWAYS UK LIMITED
 
 
COMPANY INFORMATION


Directors
A M Carter 
C M Jakeways 
M J Watts 




Registered number
09467651



Registered office
68 Macrae Road
Eden Office Park

Ham Green

Bristol

England

BS20 0DD




Independent auditor
MHA

MHA House

Charter Court

Swansea

United Kingdom

SA7 9FS





 
VANAWAYS UK LIMITED
 

CONTENTS



Page
Strategic report
1 - 3
Directors' report
4 - 5
Independent auditor's report
6 - 10
Statement of comprehensive income
11
Balance sheet
12
Statement of changes in equity
13
Notes to the financial statements
14 - 27


 
VANAWAYS UK LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The directors present the strategic report for the year ended 31 December 2024.

Business review
 
Vanaways UK Limited (the ‘Company’) is a leading provider of commercial vehicles, catering to a diverse range
of industries. Our mission is to deliver flexible, cost-effective, and reliable vehicle solutions that enable
businesses to operate efficiently and sustainably.
 
The company traded well through-out the year and the directors are pleased with the performance, delivering our goals of strengthening the business and investing for further growth whilst remaining profitable, posting a seven figure profit for a fourth consecutive year.
 
The trading environment was competitive in 2024,owing to a lot of external market, and global factors, which the directors envisage will remain in 2025. It remains unclear how manufacturers will react to these pressures with regards to supply chain and pricing challenges. The company, however,  remain in a strong position due to their diverse relationships across multiple manufactures of vehicles and finance partners which de-risks the company from any micro economic challenges in any one supply chain.
 
Technological developments and investments are at advanced stages that will bring revolutionary change into the business, utilising advance AI models to streamline the customer journey and sales processes which will accelerate growth, efficiencies, and increase profitability over the coming years. These initiatives, coupled with our resilient financial performance, lay a robust foundation for sustained growth and success in the future.

Principal risks and uncertainties
 
The Company serves a diverse range of markets and effectively manages the inherent risks associated with each. Key external risks include general economic conditions, government policies, competitor actions, legislative impacts, credit and liquidity risk, and business continuity challenges. To identify these risks, the Company employs both top-down and bottom-up review approaches. Once identified, risks are evaluated based on their impact and probability, with each risk scored on a gross basis (before mitigation) and net basis (after mitigation). These scores are documented in a comprehensive risk register. The risk register is dynamic, evolving as new risks emerge and others diminish. It is continually reviewed in response to ongoing business activities. Mitigation action plans for each risk are monitored regularly to ensure effectiveness and prompt response to any changes. This structured approach ensures that the Company remains proactive in risk management, safeguarding its operations and supporting sustained growth.
Market and competition risk
Vanaways manages risks related to economic conditions, government policies, and competition by delivering exceptional service to a broad and diverse customer base. The company consistently monitors its market share, market conditions, and competitor performance to stay ahead of industry trends and challenges. With the financial strength derived from not carrying any external debt, Vanaways is well-positioned to seize opportunities and enhance its market presence. This strategic approach ensures the company remains resilient, adaptable, and competitive in a constantly evolving market landscape.
Credit Risk
Credit risk represents the potential for financial loss if a customer or counterparty to a financial instrument fails to fulfil their contractual obligations. This risk primarily arises from the company's receivables from customers. To manage credit risk, Vanaways employs robust operational management and credit control processes. These measures include thorough credit assessments, setting appropriate credit limits, and continuous monitoring of receivables to ensure timely collection and mitigate the risk of default.
 

Page 1

 
VANAWAYS UK LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Liquidity Risk
Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they come due. Vanaways' approach to managing liquidity involves ensuring, to the greatest extent possible, that sufficient liquidity is always available to meet liabilities on time, both under normal and stressed conditions, without incurring unacceptable losses or harming the company’s reputation. This risk is managed by securing appropriate funding and maintaining robust cash flow forecasting and management practices to ensure liquidity needs are consistently met.
Considering the effectiveness of our risk mitigation strategies, the Company's exposure to market, liquidity, and credit risk is well managed and maintained within acceptable thresholds.

Key performance indicators
 
The results for the year are set out in the Statement of Comprehensive Income on page 11, however the key performance indicators are:

2024
2023
      £000
      £000
Revenue

104,181

109,393
 
Gross Profit

6,399

7,398
 
Gross Margin

6%

7%
 
Net Current Assets

3,768

2,969
 
Net Assets

3,912

3,070
 

Page 2

 
VANAWAYS UK LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Energy and carbon reporting
 
Environmental Matters
Regarding the business strategy going forward, the Group recognises that it has a responsibility to consider concerns over the environment and their employees relating to climate change and ESG matters.  The Board are currently in early discussions regarding a net zero plan but have not yet incorporated it into their strategic plan currently in place. 
Energy and emissions reporting

Our methodology to calculate our greenhouse emissions is based on the Governments policy on 'Streamlined Energy and Carbon Reporting' (SECR).
 

2024
2023



Total Energy Consumption - Used for Emissions Calculation (kWh)
102,231
129,363



Oil & Gas combustion, Scope 1(tCO2e)
-
-
Purchased Electricity Emissions, Scope 2(tCO2e)
14
14
Vehicle Fuel Combustion Emissions, Scope 1 (tCO2e)
-
-
Vehicle Fuel Combustion Emissions, Scope 3 (tCO2e)
8
14



Total Gross Reported Emissions (tCO2e)
22
28



Turnover (£m)
104
109
Intensity Ratio: Turnover (tCO2e)
4.8
3.9


This report was approved by the board and signed on its behalf.



C M Jakeways
Director

Date: 19 September 2025

Page 3

 
VANAWAYS UK LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

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 to enable them to ensure that the financial statements comply with the Companies Act 2006They 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.

Results and dividends

The profit for the year, after taxation, amounted to £1,017 thousand (2023 - £1,654 thousand).

Dividends of £174,858 (2023 - £164,478) have been distributed during the year ending 31 December 2024.

Directors

The directors who served during the year were:

A M Carter 
C M Jakeways 
M J Watts 

Page 4

 
VANAWAYS UK LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


Matters covered in the Strategic report

In accordance with section 414C(11) of the Companies Act 2005 (Strategic and Directors' Report) Regulations 2013, the directors have opted to set out the following information required by schedule 7 of the Large and Medium sized Companies and Groups (Accounts and Reports) Regulations 2008 within the Strategic Report:
- Principal activities and locations
- Future development for the business
- Financial risk management objectives and policies

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditor

The auditor, MHA, previously traded through the legal entity MacIntyre Hudson LLP. In response to regulatory changes, MacIntyre Hudson LLP ceased to hold an audit registration with the engagement transitioning to MHA Audit Services LLP. 
MHA will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
 



This report was approved by the board and signed on its behalf.
 





C M Jakeways
Director

Date: 19 September 2025

Page 5

 
VANAWAYS UK LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF VANAWAYS UK LIMITED
 

Opinion


We have audited the financial statements of Vanaways UK Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe 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 2024 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 Auditor 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 United Kingdom, including the Financial Reporting Council'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.


Page 6

 
VANAWAYS UK LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF VANAWAYS UK LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the Annual ReportOur 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. 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 course of 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.


Opinion 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 Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


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 directors' report.


Page 7

 
VANAWAYS UK LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF VANAWAYS UK LIMITED (CONTINUED)


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 Directors' report.


We have nothing to report in respect of the following matters in relation to which 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 Directors' responsibilities statement set out on page 4, 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 is 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.


Page 8

 
VANAWAYS UK LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF VANAWAYS UK LIMITED (CONTINUED)


Auditor's 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 an auditor's report 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.


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:

- Enquiry of management and those charged with governance around actual, potential or suspected litigation,
claims, non-compliance with applicable laws and regulations and fraud.
- Review of legal and professional fees for evidence of legal work undertaken or fines/penalties incurred.
with laws and regulations. 
- Reviewing of financial statements disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations.
- Performing audit work over the risk of management override, including testing of journal entries and other
adjustments for appropriateness.  
- Reviewing accounting estimates for bias;
- Discussions amongst the engagement team in relation to how and where fraud might occur in the financial
statements and any potential indicators of fraud.
- Discussions with management over any potential or suspected fraud.
- Performing audit work over the recognition of revenue on deliveries of goods/income/services occurring at the
year end to provide assurance over cut-off.
- Performing substantive tests of detail over the completeness/existence of income within the financial system.


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.


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 auditor's report.





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 2006Our 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 an auditor's report 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.


Page 9

 
VANAWAYS UK LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF VANAWAYS UK LIMITED (CONTINUED)





Brian Garland BA ACA (Senior statutory auditor)
  
for and on behalf of
MHA
 
Swansea
United Kingdom

24 September 2025
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).
Page 10

 
VANAWAYS UK LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£000
£000

  

Turnover
 4 
104,181
109,393

Cost of sales
  
(97,782)
(101,995)

Gross profit
  
6,399
7,398

Administrative expenses
  
(5,089)
(5,150)

Operating profit
  
1,310
2,248

Interest receivable and similar income
 8 
137
23

Interest payable and similar expenses
 9 
(63)
(61)

Profit before tax
  
1,384
2,210

Tax on profit
 10 
(367)
(556)

Profit for the financial year
  
1,017
1,654

The notes on pages 14 to 27 form part of these financial statements.

Page 11

 
VANAWAYS UK LIMITED
REGISTERED NUMBER: 09467651

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£000
£000

Fixed assets
  

Tangible assets
 12 
189
132

  
189
132

Current assets
  

Stocks
 13 
6,199
11,574

Debtors: amounts falling due within one year
 14 
4,617
5,735

Cash at bank and in hand
 15 
3,529
904

  
14,345
18,213

Creditors: amounts falling due within one year
 16 
(10,577)
(15,244)

Net current assets
  
 
 
3,768
 
 
2,969

Total assets less current liabilities
  
3,957
3,101

Provisions for liabilities
  

Deferred tax
 17 
(45)
(31)

  
 
 
(45)
 
 
(31)

Net assets
  
3,912
3,070


Capital and reserves
  

Share premium account
  
50
50

Profit and loss account
  
3,862
3,020

  
3,912
3,070


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C M Jakeways
Director

Date: 19 September 2025

The notes on pages 14 to 27 form part of these financial statements.

Page 12

 
VANAWAYS UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Share premium account
Profit and loss account
Total equity

£000
£000
£000


At 1 January 2023
50
1,530
1,580



Profit for the year
-
1,654
1,654

Dividends: Equity capital
-
(164)
(164)



At 1 January 2024
50
3,020
3,070



Profit for the year
-
1,017
1,017

Dividends: Equity capital
-
(175)
(175)


At 31 December 2024
50
3,862
3,912


The notes on pages 14 to 27 form part of these financial statements.

Page 13

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Vanaways UK 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.
The presentation currency of the financial statement is the Pound Sterling (£).
Monetary amounts in these financial statements are rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Jthirteen Limited as at 31 December 2024 and these financial statements may be obtained from its registered office, 68 Macrae Road, Eden Office Park, Ham Green, Bristol, England, BS20 0DD..

Page 14

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss 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.

Page 15

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Tangible fixed assets

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.

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 and machinery
-
25%
Motor vehicles
-
25%
Fixtures and fittings
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 16

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. 

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 17

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.15

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted
Page 18

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.15
Financial instruments (continued)

where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.16

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 2, the directors are 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 historical 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 current and future periods.

Page 19

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£000
£000

Sales of vehicles
102,749
107,705

Finance commission
1,432
1,688

104,181
109,393


All turnover arose within the United Kingdom.


5.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor:


2024
2023
£000
£000

Fees payable to the Company's auditor for the audit of the Company's financial statements
38
36

Fees payable to the Company's auditor in respect of:

The auditing of accounts of associates of the Company
3
3

All taxation advisory services not included above
4
4

All non-audit services not included above
3
3

Page 20

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£000
£000

Wages and salaries
2,777
2,852

Social security costs
285
306

Cost of defined contribution scheme
29
22

3,091
3,180


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Staff
57
58


7.


Directors' remuneration

2024
2023
£000
£000

Directors' emoluments
25
25

25
25



8.


Interest receivable

2024
2023
£000
£000


Other interest receivable
137
23

137
23

Page 21

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Interest payable and similar expenses

2024
2023
£000
£000


Bank interest payable
63
61

63
61


10.


Taxation


2024
2023
£000
£000

Corporation tax


Current tax on profits for the year
353
543


Total current tax
353
543

Deferred tax


Origination and reversal of timing differences
14
13

Total deferred tax
14
13


367
556
Page 22

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - lower than) the standard rate of corporation tax in the UK of 25% (2023 - 23.52%). The differences are explained below:

2024
2023
£000
£000


Profit on ordinary activities before tax
1,384
2,210


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.52%)
346
520

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
21
31

Adjustments to tax charge in respect of prior periods
-
(8)

Remeasurement of deferred tax for changes in tax rates
-
13

Total tax charge for the year
367
556


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Dividends

2024
2023
£000
£000


Dividends on ordinary shares
175
164

175
164

Page 23

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£000
£000
£000
£000
£000



Cost or valuation


At 1 January 2024
18
49
69
108
244


Additions
7
37
14
77
135


Disposals
-
(49)
-
(7)
(56)



At 31 December 2024

25
37
83
178
323



Depreciation


At 1 January 2024
6
24
38
44
112


Charge for the year on owned assets
4
17
13
33
67


Disposals
-
(39)
-
(6)
(45)



At 31 December 2024

10
2
51
71
134



Net book value



At 31 December 2024
15
35
32
107
189



At 31 December 2023
12
25
31
64
132


13.


Stocks

2024
2023
£000
£000

Goods for resale
6,199
11,574

6,199
11,574




Page 24

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Debtors

2024
2023
£000
£000


Trade debtors
4,442
5,486

Amounts owed by group undertakings
1
1

Other debtors
116
224

Prepayments and accrued income
58
24

4,617
5,735



15.


Cash and cash equivalents

2024
2023
£000
£000

Cash at bank and in hand
3,529
904

3,529
904



16.


Creditors: Amounts falling due within one year

2024
2023
£000
£000

Payments received on account
-
347

Trade creditors
1,195
1,960

Amounts owed to group undertakings
1,000
2,035

Corporation tax
104
143

Other taxation and social security
166
101

Other creditors
16
22

Accruals and deferred income
8,096
10,636

10,577
15,244


Amounts owed to group undertakings are unsecured with an interest rate of 7% and no fixed terms for repayment.

Page 25

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Deferred taxation




2024
2023


£000

£000






At beginning of year
(31)
(18)


Charged to profit or loss
(14)
(13)



At end of year
(45)
(31)

The provision for deferred taxation is made up as follows:

2024
2023
£000
£000


Accelerated capital allowances
(45)
(31)

(45)
(31)


Deferred tax liabilities are expected to reverse within the next twelve months.


18.


Share capital

2024
2023
£000
£000
Authorised, allotted, called up and fully paid



100,000 (2023 - 100,000) Ordinary Shares shares of £0.001 each
0.100
0.100
27,273 (2023 - 27,273) A Ordinary shares of £0.001 each
0.027
0.027
2,273 (2023 - 2,273 ) B Ordinary shares of £0.001 each
0.002
0.002
5,456 (2023 - 6,820 ) C Ordinary shares of £0.001 each
0.005
0.007

0.134

0.136

The Ordinary shares are non-redeemable and carry full rights with regard to voting, payment of dividends and the distribution of capital on winding up.
The 'A' Ordinary shares are non-redeemable and carry full rights with regard to voting, payment of dividends and the distribution of capital on winding up.
The 'B' Ordinary shares are non-redeemable and carry full rights with regard to voting, payment of dividends and the distribution of capital on winding up.
The 'C' Ordinary shares are non-redeemable carry full rights to a distribution of capital on winding up and have no rights with regards to voting or payment of dividends.


Page 26

 
VANAWAYS UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Pension commitments

The Company operates a defined contribution 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 £29,482 (2023 - £22,275). Contributions totalling £6,137 (2023 - £8,302) were payable to the fund at the balance sheet date and are included in creditors.


20.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£000
£000


Not later than 1 year
113
167

Later than 1 year and not later than 5 years
197
310

310
477


21.


Controlling party

The company is under the control of C M Jakeways, by virtue of his shareholding in Jthirteen Limited, the ultimate parent company.

 
Page 27