Company registration number 13751118 (England and Wales)
BAILEY EARTHMOVING & LOGISTICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BAILEY EARTHMOVING & LOGISTICS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BAILEY EARTHMOVING & LOGISTICS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
597,422
508,737
Current assets
Stocks
12,870
2,461
Debtors
4
1,051,002
754,229
Cash at bank and in hand
571,502
378,684
1,635,374
1,135,374
Creditors: amounts falling due within one year
5
(1,191,400)
(1,087,965)
Net current assets
443,974
47,409
Total assets less current liabilities
1,041,396
556,146
Creditors: amounts falling due after more than one year
6
(201,788)
(295,221)
Provisions for liabilities
(149,184)
(71,527)
Net assets
690,424
189,398
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
689,424
188,398
Total equity
690,424
189,398
BAILEY EARTHMOVING & LOGISTICS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 December 2025 and are signed on its behalf by:
Mr S Bailey
Director
Company registration number 13751118 (England and Wales)
BAILEY EARTHMOVING & LOGISTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Bailey Earthmoving & Logistics Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Homestead, Derby Road, Lower Kilburn, Derbyshire, DE56 0NH. The company registration number is 13751118.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buye r, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Fixtures and fittings
20% straight line
Motor vehicles
20% straight line
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BAILEY EARTHMOVING & LOGISTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
675,671
Additions
279,775
At 30 June 2025
955,446
Depreciation and impairment
At 1 July 2024
166,934
Depreciation charged in the year
191,090
At 30 June 2025
358,024
Carrying amount
At 30 June 2025
597,422
At 30 June 2024
508,737
BAILEY EARTHMOVING & LOGISTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,028,831
746,673
Corporation tax recoverable
-
0
14
Other debtors
22,171
7,542
1,051,002
754,229
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
120,322
35,439
Trade creditors
826,121
1,019,900
Corporation tax
105,283
-
0
Other taxation and social security
86,784
19,706
Other creditors
52,890
12,920
1,191,400
1,087,965
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
201,788
295,221
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