SQL Server 2017

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CREATE TABLE GPSpositions
    ([Registration] varchar(6), [Latitude] decimal(10,3), [Longitude] decimal(10,3), [dateOfRecord] datetime)
;
    
INSERT INTO GPSpositions
    ([Registration], [Latitude], [Longitude], [dateOfRecord])
VALUES
    ('A1 XBO', 123.066, 1.456, '2019-08-01 00:04:19.000'),
    ('A1 XBO', 128.066, 1.436, '2019-08-01 22:04:19.000'),
    ('A1 XBO', 118.066, 1.456, '2019-08-01 23:45:00.000'),
    ('A2 XBO', 100.000, 1.000, '2019-08-01 00:05:00.000'),
    ('A2 XBO', 100.000, 1.001, '2019-08-01 00:06:00.000'),
    ('A2 XBO', 100.000, 1.002, '2019-08-01 00:21:00.000'),
    
    ('A1 XBO', 123.000, 1.400, '2019-08-02 00:01:00.000'),
    ('A1 XBO', 128.066, 1.436, '2019-08-02 22:04:19.000'),
    ('A1 XBO', 130.000, 1.456, '2019-08-02 23:00:00.000'),
    ('A2 XBO', 100.000, 1.008, '2019-08-02 00:06:00.000'),
    ('A2 XBO', 100.000, 1.009, '2019-08-02 00:06:01.000'),
    ('A2 XBO', 100.000, 1.010, '2019-08-02 00:23:00.000');

--Reg     Day     StartTime StartLat  StartLong EndTime  EndLat EndLong
--A2 XBO  01-08-19 00:04     123.066   1.456     23:45   118.066 1.456

with firstLast (Registration, firstRec, lastRec) as
(
select [Registration], min([dateOfRecord]) as firstRec, max(dateOfRecord) as lastRec
from GPSPositions
group by [Registration], cast(dateOfRecord as Date)
)
select 
   fl.Registration as Reg,
   Cast(gpsF.dateOfRecord as Date) as [Day],
   Cast(gpsF.dateOfRecord as Time) as [StartTime],
   gpsF.Latitude as StartLat,
   gpsF.Longitude as StartLon,
   Cast(gpsL.dateOfRecord as Time) as [EndTime],
   gpsL.Latitude as EndLat,
   gpsL.Longitude as EndLon
from firstLast fl
inner join GPSPositions gpsF on gpsF.Registration = fl.Registration and gpsF.dateOfRecord = fl.firstRec
inner join GPSPositions gpsL on gpsL.Registration = fl.Registration and gpsL.dateOfRecord = fl.lastRec;

Reg	Day	StartTime	StartLat	StartLon	EndTime	EndLat	EndLon
A1 XBO	2019-08-01	00:04:19.0000000	123.066	1.456	23:45:00.0000000	118.066	1.456
A2 XBO	2019-08-01	00:05:00.0000000	100.000	1.000	00:21:00.0000000	100.000	1.002
A1 XBO	2019-08-02	00:01:00.0000000	123.000	1.400	23:00:00.0000000	130.000	1.456
A2 XBO	2019-08-02	00:06:00.0000000	100.000	1.008	00:23:00.0000000	100.000	1.010