Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true Haulage / Road Freight 2025-01-01 3 3 true true false 03319035 2025-01-01 2025-12-31 03319035 2024-01-01 2024-12-31 03319035 2025-12-31 03319035 2024-12-31 03319035 c:Director2 2025-01-01 2025-12-31 03319035 d:CurrentFinancialInstruments 2025-12-31 03319035 d:CurrentFinancialInstruments 2024-12-31 03319035 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03319035 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03319035 d:ShareCapital 2025-12-31 03319035 d:ShareCapital 2024-12-31 03319035 d:CapitalRedemptionReserve 2025-12-31 03319035 d:CapitalRedemptionReserve 2024-12-31 03319035 d:RetainedEarningsAccumulatedLosses 2025-12-31 03319035 d:RetainedEarningsAccumulatedLosses 2024-12-31 03319035 c:OrdinaryShareClass1 2025-01-01 2025-12-31 03319035 c:OrdinaryShareClass1 2025-12-31 03319035 c:OrdinaryShareClass1 2024-12-31 03319035 c:OrdinaryShareClass2 2025-01-01 2025-12-31 03319035 c:OrdinaryShareClass2 2025-12-31 03319035 c:OrdinaryShareClass2 2024-12-31 03319035 c:EntityNoLongerTradingButTradedInPast 2025-01-01 2025-12-31 03319035 c:FRS102 2025-01-01 2025-12-31 03319035 c:Audited 2025-01-01 2025-12-31 03319035 c:FullAccounts 2025-01-01 2025-12-31 03319035 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03319035 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03319035 2 2025-01-01 2025-12-31 03319035 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03319035 GREGORY AND DAVIS TRANSPORT LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GREGORY AND DAVIS TRANSPORT LIMITED REGISTERED NUMBER: 03319035 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | - |  | 496,642 |
Cash at bank and in hand |  | 49,168 |  | 49,327 |
|  | 49,168 |  | 545,969 |
Creditors: amounts falling due within one year | 4 | (48,966) |  | (1,500) |
Net current assets |  |  | 202 |  | 544,469
Total assets less current liabilities |  |  | 202 |  | 544,469
Net assets |  |  | 202 |  | 544,469
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 23 |  | 23
Capital redemption reserve |  |  | 179 |  | 179
Profit and loss account |  |  | - |  | 544,267
|  |  | 202 |  | 544,469
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 April 2026.
John Whelan
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
GREGORY AND DAVIS TRANSPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is registered in England and Wales. The company's registered office is Sunderlands Estate, Church Lane, Kings Langley, Hertfordshire, WD4 8JX. The principal activity of the company until 1 March 2023 was that of haulage contractors. From 1 March 2023 the principal activity is that of a dormant company. 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The financial statements are not prepared on a going concern basis and are instead prepared on a break up basis due to the company ceasing to trade during the year ended 31 December 2023.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Taxation
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 reporting date in the countries where the Company operates and generates income. Page 2
GREGORY AND DAVIS TRANSPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 495,000
| Other debtors | - | 1,642
|  | - | 496,642
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 48,966 | -
| Accruals and deferred income | - | 1,500
|  | 48,966 | 1,500
Page 3
GREGORY AND DAVIS TRANSPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 21 (2024 - 21) Ordinary shares of £1.00 each | 21 | 21
|  | 2 (2024 - 2) Ordinary 'A' shares of £1.00 each | 2 | 2
|  |  | 23 | 23
6. | Related party transactions
| The company has taken advantage of the exemption contained within paragraph 33.1A of Financial Reporting Standard 102 and has not disclosed transactions with other group members.
7. | Limitation of Auditor's Liability
The company has entered into a liability limitation agreement, the principal terms being as follows:- Any liability is limited, pursuant to Section 537 of the Companies Act 2006, to no less than such amount as is considered fair and reasonable in each individual circumstance and to a maximum of ten times the level of the fee for the audit service being carried out. The resolution approving this agreement is dated 1 December 2025.
8. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 24 April 2026 by Mark Anthony Cupitt (Senior statutory auditor) on behalf of Lancaster Clements Limited.
Page 4