REGISTERED NUMBER: 07489899 (England and Wales)

GR8 FR8 LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D W F Simpson

P J Dean

REGISTERED OFFICE:

2 Pendlebury Road

Gatley

Cheshire

SK8 4BH

REGISTERED NUMBER:

07489899 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

56,984

75,860

CURRENT ASSETS

Debtors

5

121,254

159,236

Cash at bank

496,621

588,131

617,875

747,367

CREDITORS

Amounts falling due within one year

6

221,242

255,837

NET CURRENT ASSETS

396,633

491,530

TOTAL ASSETS LESS CURRENT LIABILITIES

453,617

567,390

PROVISIONS FOR LIABILITIES

7

14,246

18,965

NET ASSETS

439,371

548,425

CAPITAL AND RESERVES

Called up share capital

225

225

Retained earnings

439,146

548,200

439,371

548,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

P J Dean - Director

1.	STATUTORY INFORMATION

GR8 FR8 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.

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.

Going concern

The directors have reasonable expectation that the company has adequate resources to continue in

operational existence for the foreseeable future. The directors have reached this conclusion giving due

consideration to the projected future performance of the company and any potential risk that might impact

the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going

concern basis in preparing the financial statements.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

2,634

4,264

294,538

27,622

329,058

Additions

-

-

-

970

970

At 30 September 2025

2,634

4,264

294,538

28,592

330,028

DEPRECIATION

At 1 October 2024

2,379

3,254

226,435

21,130

253,198

Charge for year

64

252

17,026

2,504

19,846

At 30 September 2025

2,443

3,506

243,461

23,634

273,044

NET BOOK VALUE

At 30 September 2025

191

758

51,077

4,958

56,984

At 30 September 2024

255

1,010

68,103

6,492

75,860

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

78,899

127,280

VAT

11,524

10,144

Prepayments and accrued income

30,831

21,812

121,254

159,236

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

141,756

175,288

Tax

26,135

50,784

Social security and other taxes

1,189

1,107

Other creditors

29,258

12,884

Directors' loan accounts

90

78

Accruals and deferred income

22,814

15,696

221,242

255,837

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

14,246

18,965

Deferred

tax

£

Balance at 1 October 2024

18,965

Provided during year

(4,719

)

Balance at 30 September 2025

14,246

8.	ULTIMATE CONTROLLING PARTY

The directors due to the shareholding they hold within the company.