REGISTERED NUMBER: 12485796 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Gregory & Robinson (Day Trips &

Holidays) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Gregory

REGISTERED OFFICE:

Cleatham Road Business Park

Cleatham Road

Kirton in Lindsey

Gainsborough

Lincolnshire

DN21 4JR

REGISTERED NUMBER:

12485796 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Tangible assets

4

1,505,544

1,173,641

CURRENT ASSETS

Debtors

5

216,467

148,655

Cash at bank

23,052

56,118

239,519

204,773

CREDITORS

Amounts falling due within one year

6

488,081

435,154

NET CURRENT LIABILITIES

(248,562

)

(230,381

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,256,982

943,260

CREDITORS

Amounts falling due after more than one year

7

(620,441

)

(348,678

)

PROVISIONS FOR LIABILITIES

(187,457

)

(162,590

)

NET ASSETS

449,084

431,992

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

449,082

431,990

449,084

431,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

M J Gregory - Director

1.	STATUTORY INFORMATION

Gregory & Robinson (Day Trips & Holidays) Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

5% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2025

-

89,218

23,304

Additions

43,618

2,932

-

Disposals

-

-

-

At 28 February 2026

43,618

92,150

23,304

DEPRECIATION

At 1 March 2025

-

26,581

8,679

Charge for year

2,181

9,836

2,194

Eliminated on disposal

-

-

-

At 28 February 2026

2,181

36,417

10,873

NET BOOK VALUE

At 28 February 2026

41,437

55,733

12,431

At 28 February 2025

-

62,637

14,625

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

1,651,839

6,669

1,771,030

Additions

684,220

-

730,770

Disposals

(224,500

)

-

(224,500

)

At 28 February 2026

2,111,559

6,669

2,277,300

DEPRECIATION

At 1 March 2025

557,548

4,581

597,389

Charge for year

246,096

689

260,996

Eliminated on disposal

(86,629

)

-

(86,629

)

At 28 February 2026

717,015

5,270

771,756

NET BOOK VALUE

At 28 February 2026

1,394,544

1,399

1,505,544

At 28 February 2025

1,094,291

2,088

1,173,641

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2025

979,340

Additions

684,220

Disposals

(35,000

)

Transfer to ownership

(71,990

)

At 28 February 2026

1,556,570

DEPRECIATION

At 1 March 2025

308,885

Charge for year

192,175

Eliminated on disposal

(13,506

)

Transfer to ownership

(19,977

)

At 28 February 2026

467,577

NET BOOK VALUE

At 28 February 2026

1,088,993

At 28 February 2025

670,455

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

64,552

30,580

Other debtors

23,000

10,000

Tax

24,527

-

VAT

49,036

57,298

Prepayments

55,352

50,777

216,467

148,655

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

280,899

222,345

Trade creditors

76,207

22,384

Tax

-

24,527

Social security and other taxes

8,096

6,559

Other creditors

3,151

2,743

Directors' current accounts

118,728

155,596

Accrued expenses

1,000

1,000

488,081

435,154

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

620,441

348,678

8.	ULTIMATE CONTROLLING PARTY

The controlling party is M J Gregory.