Acorah Software Products - Accounts Production 16.8.310 false true false 1 June 2024 31 May 2025 31 May 2025 15732378 Mr LIBAN ADBULLAHI BAYIR iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15732378 2024-05-31 15732378 2025-05-31 15732378 2024-06-01 2025-05-31 15732378 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15732378 frs-bus:CompanyLimitedByGuarantee 2024-06-01 2025-05-31 15732378 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 15732378 frs-bus:SmallEntities 2024-06-01 2025-05-31 15732378 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 15732378 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 15732378 frs-bus:Director1 2024-06-01 2025-05-31 15732378 frs-countries:EnglandWales 2024-06-01 2025-05-31
Registered number: 15732378
Bayir Logistics Ltd
Financial Statements
For The Year Ended 31 May 2025
AJH Financial Accountants Limited
8 Haslem business House
105 Chorley Old Road
Bolton
BL13AS
Bayir Logistics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
Bayir Logistics Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 15732378

| 2025
--- | ---
| Notes | £ | £
Creditors: Amounts Falling Due Within One Year | 4 | (166 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (166 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (166 )
NET LIABILITIES |  |  | (166 )
Income and Expenditure Account |  |  | (166 )
MEMBERS' FUNDS |  |  | (166)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Mr LIBAN ADBULLAHI BAYIR Director
20/02/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Bayir Logistics Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Bayir Logistics Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 15732378 . The registered office is 29 Barsham Drive, Bolton, BL3 6JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
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4. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Other creditors | 166

5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 2