2024-12-01 2025-11-30 false Capium Accounts Production 1.1 09316344 2024-12-01 2025-11-30 09316344 bus:AbridgedAccounts 2024-12-01 2025-11-30 09316344 bus:FRS102 2024-12-01 2025-11-30 09316344 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 09316344 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09316344 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09316344 2024-12-01 2025-11-30 09316344 2025-11-30 09316344 bus:RegisteredOffice 2024-12-01 2025-11-30 09316344 core:WithinOneYear 2025-11-30 09316344 core:AfterOneYear 2025-11-30 09316344 1 2024-12-01 2025-11-30 09316344 bus:Director1 2024-12-01 2025-11-30 09316344 bus:Director1 2025-11-30 09316344 bus:Director1 2023-12-01 2024-11-30 09316344 2023-12-01 09316344 bus:LeadAgentIfApplicable 2024-12-01 2025-11-30 09316344 2023-12-01 2024-11-30 09316344 2024-11-30 09316344 core:WithinOneYear 2024-11-30 09316344 core:AfterOneYear 2024-11-30 09316344 bus:EntityAccountantsOrAuditors 2023-12-01 2024-11-30 09316344 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 09316344 bus:OrdinaryShareClass1 2025-11-30 09316344 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 09316344 bus:OrdinaryShareClass1 2024-11-30 09316344 core:PlantMachinery 2024-12-01 2025-11-30 09316344 core:PlantMachinery 2025-11-30 09316344 core:PlantMachinery 2024-11-30 09316344 core:FurnitureFittings 2024-12-01 2025-11-30 09316344 core:FurnitureFittings 2025-11-30 09316344 core:FurnitureFittings 2024-11-30 09316344 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-11-30 09316344 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-11-30 09316344 core:NetGoodwill 2024-12-01 2025-11-30 09316344 core:NetGoodwill 2025-11-30 09316344 core:NetGoodwill 2024-11-30 09316344 core:CostValuation core:Non-currentFinancialInstruments 2025-11-30 09316344 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 09316344 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-11-30 09316344 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-11-30 09316344 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-11-30 09316344 core:Non-currentFinancialInstruments 2025-11-30 09316344 core:Non-currentFinancialInstruments 2024-11-30 09316344 core:ShareCapital 2025-11-30 09316344 core:ShareCapital 2024-11-30 09316344 core:RetainedEarningsAccumulatedLosses 2025-11-30 09316344 core:RetainedEarningsAccumulatedLosses 2024-11-30 09316344 dpl:Item1 2024-12-01 09316344 dpl:Item1 2025-11-30 09316344 dpl:Item1 2023-12-01 09316344 dpl:Item1 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure

Reports Dated : 24/02/2026 | Registered Number: 09316344
Abridged Accounts
for the year ended 30 November 2025
for
GARETH ENGLAND A2B LIGHT HAULAGE LIMITED

GARETH ENGLAND A2B LIGHT HAULAGE LIMITED Contents Page For the year ended 30 November 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

GARETH ENGLAND A2B LIGHT HAULAGE LIMITED Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Positive Payroll Limited 30 November 2025 .................................................... Positive Payroll Limited Suite 10 Old Marsh Farm Barns Welsh Road Deeside Flintshire 24 February 2026 1

GARETH ENGLAND A2B LIGHT HAULAGE LIMITED Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 2,000 |  | 4,000
Tangible fixed assets | 4 | 375,214 |  | 416,965
|  | 377,214 |  | 420,965
Current assets |  |  |
Debtors |  | 62,545 |  | 160,733
Cash at bank and in hand |  | 10,537 |  | (45,198)
|  | 73,082 |  | 115,535
Creditors: amount falling due within one year |  | (90,719) |  | (62,268)
Net current assets |  | (17,637) |  | 53,267
Total assets less current liabilities |  | 359,577 |  | 474,232
Creditors: amount falling due after more than one year |  | (309,727) |  | (371,947)
Provisions for liabilities |  | (67,539) |  | (54,782)
Net assets |  | (17,689) |  | 47,503
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | (17,691) |  | 47,501
Shareholders' funds |  | (17,689) |  | 47,503
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 24 February 2026 and were signed by:
------------------------------- Lorraine England Director
2

GARETH ENGLAND A2B LIGHT HAULAGE LIMITED Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information GARETH ENGLAND A2B LIGHT HAULAGE LIMITED is a private company, limited by shares, registered in , registration number 09316344, registration address 2 PARK ROAD, BAGILLT CLWYD, CH6 6DJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 9 (2024 : 10).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2024 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 10,000 |  | 10,000
Amortisation
At 01 December 2024 | 6,000 |  | 6,000
Charge for year | 2,000 |  | 2,000
On disposals | - |  | -
At 30 November 2025 | 8,000 |  | 8,000
Net book values
At 30 November 2025 | 2,000 |  | 2,000
At 30 November 2024 | 4,000 |  | 4,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 December 2024 | 717,175 |  | 16,646 |  | 733,821
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 November 2025 | 717,175 |  | 16,646 |  | 733,821
Depreciation
At 01 December 2024 | 300,754 |  | 16,102 |  | 316,856
Charge for year | 41,642 |  | 109 |  | 41,751
On disposals | - |  | - |  | -
At 30 November 2025 | 342,396 |  | 16,211 |  | 358,607
Net book values
Closing balance as at 30 November 2025 | 374,779 |  | 435 |  | 375,214
Opening balance as at 01 December 2024 | 416,421 |  | 544 |  | 416,965
5. | Share Capital Authorised 2 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3