Bakers Commercial Services Limited

Registered number

04582406

Filleted Accounts

30 April 2025

Bakers Commercial Services Limited
Registered number:		04582406
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,629,017			1,550,449
Investments	4		767,007			-
			2,396,024			1,550,449

Current assets
Stocks		15,000			15,000
Debtors	5	172,936			165,671
Cash at bank and in hand		229,460			74,173
		417,396			254,844

Creditors: amounts falling due within one year	6	(965,812)			(444,022)

Net current liabilities			(548,416)			(189,178)

Total assets less current liabilities			1,847,608			1,361,271

Creditors: amounts falling due after more than one year	7		(738,468)			(595,949)

Provisions for liabilities			(287,289)			(201,924)


Net assets			821,851			563,398

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			820,851			562,398

Shareholders' funds			821,851			563,398

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


M T Baker
Director
Approved by the board on 17 November 2025

Bakers Commercial Services Limited
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Leasehold land and buildings			over 10 years
	Plant and machinery			25% per annum on a reducing balance basis
	Coaches			20% per annum on a reducing balance basis

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					22		20


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	34,923		41,011		3,617,303		3,693,237
	Additions	-		-		569,884		569,884
	Disposals	-		-		(496,500)		(496,500)
	At 30 April 2025	34,923		41,011		3,690,687		3,766,621

	Depreciation
	At 1 May 2024	31,096		41,011		2,070,681		2,142,788
	Charge for the year	3,489		-		359,672		363,161
	On disposals	-		-		(368,345)		(368,345)
	At 30 April 2025	34,585		41,011		2,062,008		2,137,604

	Net book value
	At 30 April 2025	338		-		1,628,679		1,629,017
	At 30 April 2024	3,827		-		1,546,622		1,550,449


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions							767,007

	At 30 April 2025							767,007

	The company acquired 100% of the shares in Plastow's Travel Limited on 1 April 2025.


5	Debtors					2025		2024
£							£

	Trade debtors					115,259		123,721
	Director's loan account					9,804		-
	Other debtors					47,873		41,950
						172,936		165,671


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		56,667
	Obligations under finance lease and hire purchase contracts					224,200		277,436
	Trade creditors					21,109		42,963
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					484,733		-
	Taxation and social security costs					27,781		17,806
	Other creditors					207,989		49,150
						965,812		444,022


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					618,102		492,155
	Other creditors					120,366		103,794
						738,468		595,949


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans and asset finance agreements					842,301		826,257

	Asset finance liabilities are secured on the vehicles and assets of the company.


9	Related party transactions

	The company leases its premises from one of the directors. During the year the directors received dividends totalling £nil (2024: £7,000). The company is also partly financed by an interest free loan from one of the directors. The balance outstanding on this loan as at 30 April 2025 was £120,366 (2024: £103,794).


10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	J S Baker
	Directors current account	-		9,804		-		9,804

		-		9,804		-		9,804


11	Controlling party

	The company is under the control of M T Baker.


12	Other information

	Bakers Commercial Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Cotswold Business Village
	London Road
	Moreton In Marsh
	Glos
	GL56 0JQ