REGISTERED NUMBER: 04610918 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

DAZ TRAN LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Brooker

D Brooker

SECRETARY:

Mrs L Brooker

REGISTERED OFFICE:

2 The Links

Herne Bay

Kent

CT6 7GQ

BUSINESS ADDRESS:

Unit B4

Lympne Distribution Park

Lympne

Hythe

Kent

CT21 4LR

REGISTERED NUMBER:

04610918 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Tangible assets

5

505,561

328,879

CURRENT ASSETS

Debtors

260,430

182,893

Cash at bank

116,702

169,486

377,132

352,379

CREDITORS

Amounts falling due within one year

322,932

259,602

NET CURRENT ASSETS

54,200

92,777

TOTAL ASSETS LESS CURRENT LIABILITIES

559,761

421,656

CREDITORS

Amounts falling due after more than one year

(272,851

)

(154,832

)

PROVISIONS FOR LIABILITIES

(55,316

)

(50,506

)

NET ASSETS

231,594

216,318

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

231,494

216,218

231,594

216,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 22nd June 2026 and were signed on its behalf by:

Mrs L Brooker - Director

1.	STATUTORY INFORMATION

Daz Tran 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The company had historically applied a 25% straight line depreciation basis on all vehicles. Given the nature of the vehicles and strong residuals, this had resulted in the net book value being significantly below market value. As such, the company has changed its estimates for vehicle depreciation during the year to apply moving forward to better reflect asset values.

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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on a straight line basis and 15% on reducing balance

Computer equipment

-

33% on a straight line basis

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.

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.

Going concern

The Directors have a reasonable expectation that the company is able to continue in operation existence for the foreseeable future. The assumption is based on the fact that the company has a reasonable level of reserves, as well as access to bank borrowing if required, in order to meet short term working capital requirements. Accordingly they continue to adopt the going concern basis in preparing the accounts.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2025

644,431

Additions

275,729

Disposals

(130,495

)

At 31st December 2025

789,665

DEPRECIATION

At 1st January 2025

315,552

Charge for year

51,130

Eliminated on disposal

(82,578

)

At 31st December 2025

284,104

NET BOOK VALUE

At 31st December 2025

505,561

At 31st December 2024

328,879

The depreciation policy on motor vehicles was changed this year from 25% straight line to 15% reducing balance. The previous policy being used was felt to be too aggressive and had lead to understated net book values, which were not a fair representation of the asset values. Some assets held have not had depreciation applied, as they are felt to have reached a residual value that the company could reasonably obtain if the assets were sold. This will be considered in more detail annually for all vehicle values.

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

Totals

£

COST

Additions

248,479

Transfer to ownership

376,490

At 31st December 2025

624,969

DEPRECIATION

Charge for year

42,289

Transfer to ownership

133,923

At 31st December 2025

176,212

NET BOOK VALUE

At 31st December 2025

448,757