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Registered number: 03229930
Global Freight Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Global Freight Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Global Freight Services Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03229930

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 66,205 |  | 48,636
|  |  | 66,205 |  | 48,636
CURRENT ASSETS
Debtors | 5 | 345,876 |  | 239,984 |
Cash at bank and in hand |  | 395,454 |  | 362,938 |
|  | 741,330 |  | 602,922 |
Creditors: Amounts Falling Due Within One Year | 6 | (262,325 ) |  | (148,166 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 479,005 |  | 454,756
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 545,210 |  | 503,392
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,579 ) |  | (9,241 )
NET ASSETS |  |  | 532,631 |  | 494,151
CAPITAL AND RESERVES
Called up share capital | 7 |  | 52 |  | 52
Profit and Loss Account |  |  | 532,579 |  | 494,099
SHAREHOLDERS' FUNDS |  |  | 532,631 |  | 494,151

Page 1
Page 2
Global Freight Services Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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

Mrs Nicole Gunter Director
23 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Global Freight Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Global Freight Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03229930 . The registered office is Unit C3, Halesfield 23, Telford, Shropshire, TF7 4NY.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
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Global Freight Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 18,541 | 138,269 | 8,677 | 165,487
Additions | - | 44,442 | 1,489 | 45,931
Disposals | - | (34,125 ) | - | (34,125 )
As at 31 December 2025 | 18,541 | 148,586 | 10,166 | 177,293
Depreciation
As at 1 January 2025 | 16,785 | 94,035 | 6,031 | 116,851
Provided during the period | 264 | 17,366 | 609 | 18,239
Disposals | - | (24,002 ) | - | (24,002 )
As at 31 December 2025 | 17,049 | 87,399 | 6,640 | 111,088
Net Book Value
As at 31 December 2025 | 1,492 | 61,187 | 3,526 | 66,205
As at 1 January 2025 | 1,756 | 44,234 | 2,646 | 48,636

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 277,257 |  | 192,646
Other debtors | 68,619 |  | 47,338
| 345,876 |  | 239,984

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 220,056 |  | 100,858
Other creditors | 36,175 |  | 45,730
Taxation and social security | 6,094 |  | 1,578
| 262,325 |  | 148,166

Page 4
Page 5
Global Freight Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 52 |  | 52

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Nicole Gunter | 315 | - | - | - | 315

The above loan is unsecured, interest free and repayable on demand. There were no other conditions attached.
9. Related Party Transactions
During the year, the company paid management charges totalling £96,084 (2024: £96,084) relating to the provision of management services to Ferrante Limited, a company owned by Mrs N Gunter.
During the year, the company paid rental charges totalling £58,200 (2024: £58,200) relating to the occupation of two commercial units owned by Ferrante Limited, a company also owned by Mrs N Gunter.
Included within other debtors is a loan to Ferrante Limited for £40,000 (2024: £NIL)
10. Controlling Party
The company's controlling party is Mrs N Gunter by virtue of her ownership of 96% of the issued share capital in the company.
Page 5