GWR UPS Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10269658 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2025 to 30 September 2026

for

GWR UPS Services Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

G W Russell

REGISTERED OFFICE:

58 Beadnell Drive

East Shore Village

Seaham

Co. Durham

SR7 7WG

REGISTERED NUMBER:

10269658 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Santander

Bootle

Merseyside

L30 4GB

FIXED ASSETS

Tangible assets

4

-

224

CURRENT ASSETS

Debtors

5

4,954

3,952

Cash at bank

21

2,298

4,975

6,250

CREDITORS

Amounts falling due within one year

6

1,849

2,583

NET CURRENT ASSETS

3,126

3,667

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,126

3,891

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

3,026

3,791

SHAREHOLDERS' FUNDS

3,126

3,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 1 October 2026 and were signed by:

G W Russell - Director

1.	STATUTORY INFORMATION

GWR UPS Services 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.

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

As explained in the Report of the Director, the director does not consider GWR UPS Services Ltd to be a going concern as the company has ceased to trade, and has therefore prepared the financial statements on a break up basis. There has been no financial impairment of GWR UPS Services Ltd's assets as a result of the break up basis of valuation.

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.

Computer equipment

-

25% on cost

Taxation

Taxation for the period 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 August 2025

2,529

Disposals

(2,529

)

At 30 September 2026

-

Depreciation

At 1 August 2025

2,305

Eliminated on disposal

(2,305

)

At 30 September 2026

-

Net book value

At 30 September 2026

-

At 31 July 2025

224

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

31/7/25

£

Trade debtors

1,600

3,952

Other debtors

3,354

-

4,954

3,952

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

31/7/25

£

Taxation and social security

1,116

2,025

Other creditors

733

558

1,849

2,583

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2026 and the year ended 31 July 2025:

30/9/26

31/7/25

£

G W Russell

Balance outstanding at start of period

-

Amounts advanced

3,354

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

3,354

-

The unsecured loan to the director has no fixed repayment terms and is repaid within 9 months of the year end.