2024-10-01 2025-09-30 false Capium Accounts Production 1.1 05839852 2024-10-01 2025-09-30 05839852 bus:FullAccounts 2024-10-01 2025-09-30 05839852 bus:FRS102 2024-10-01 2025-09-30 05839852 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05839852 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05839852 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05839852 2024-10-01 2025-09-30 05839852 2025-09-30 05839852 bus:RegisteredOffice 2024-10-01 2025-09-30 05839852 core:WithinOneYear 2025-09-30 05839852 core:AfterOneYear 2025-09-30 05839852 1 2024-10-01 2025-09-30 05839852 bus:Director1 2024-10-01 2025-09-30 05839852 bus:Director1 2025-09-30 05839852 bus:Director1 2023-10-01 2024-09-30 05839852 2023-10-01 05839852 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 05839852 2023-10-01 2024-09-30 05839852 2024-09-30 05839852 core:WithinOneYear 2024-09-30 05839852 core:AfterOneYear 2024-09-30 05839852 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 05839852 core:PlantMachinery 2024-10-01 2025-09-30 05839852 core:PlantMachinery 2025-09-30 05839852 core:PlantMachinery 2024-09-30 05839852 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 05839852 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 05839852 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 05839852 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 05839852 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 05839852 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 05839852 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 05839852 core:Non-currentFinancialInstruments 2025-09-30 05839852 core:Non-currentFinancialInstruments 2024-09-30 05839852 core:ShareCapital 2025-09-30 05839852 core:ShareCapital 2024-09-30 05839852 core:RetainedEarningsAccumulatedLosses 2025-09-30 05839852 core:RetainedEarningsAccumulatedLosses 2024-09-30 05839852 dpl:Item1 2024-10-01 05839852 dpl:Item1 2025-09-30 05839852 dpl:Item1 2023-10-01 05839852 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 05839852
England and Wales
SHIRES PASSENGER TRANSPORT LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Shires Passenger Transport Limited Contents Page For the year ended 30 September 2025
Company Information | 1
Director's Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5

Shires Passenger Transport Limited Company Information For the year ended 30 September 2025
Director | S B Catt Catt
Registered Number | 05839852
Registered Office | 15 Arum Close Rushden Northants NN10 0GG
Accountants | Denton Tavara Limited 61a High Street South Rushden NN10 0RA
1

Shires Passenger Transport Limited Director's Report For the year ended 30 September 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 September 2025. Principal activities Principal activity of the company during the financial year was of passenger carriers. Director The director who served the company throughout the year was as follows:
S B Catt Catt
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- S B Catt Catt Director
Date approved: 05 June 2026 2

Shires Passenger Transport Limited Accountants' Report For the year ended 30 September 2025
Accountants report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Limited 61a High Street South Rushden NN10 0RA 05 June 2026 3

Shires Passenger Transport Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 27,936 |  | 34,920
|  | 27,936 |  | 34,920
Current assets |  |  |
Debtors | 4 | 10,525 |  | 918
Cash at bank and in hand |  | 9,290 |  | 2,992
|  | 19,815 |  | 3,910
Creditors: amount falling due within one year | 5 | (30,361) |  | (17,216)
Net current assets |  | (10,546) |  | (13,306)
Total assets less current liabilities |  | 17,390 |  | 21,614
Creditors: amount falling due after more than one year | 6 | 0 |  | (8,639)
Net assets |  | 17,390 |  | 12,975
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 17,388 |  | 12,973
Shareholders' funds |  | 17,390 |  | 12,975
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 05 June 2026 and were signed by:
------------------------------- S B Catt Catt Director
4

Shires Passenger Transport Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information Shires Passenger Transport Limited is a private company, limited by shares, registered in England and Wales, registration number 05839852, registration address 15 Arum Close, Rushden, Northants, NN10 0GG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 6 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 October 2024 | 49,500 |  | 49,500
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 49,500 |  | 49,500
Depreciation
At 01 October 2024 | 14,580 |  | 14,580
Charge for year | 6,984 |  | 6,984
On disposals | - |  | -
At 30 September 2025 | 21,564 |  | 21,564
Net book values
Closing balance as at 30 September 2025 | 27,936 |  | 27,936
Opening balance as at 01 October 2024 | 34,920 |  | 34,920
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Current Accounts | 9,287 |  | 0
VAT | 1,238 |  | 918
| 10,525 |  | 918
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 11,435 |  | 6,999
Corporation Tax | 16,675 |  | 8,101
PAYE & Social Security | 1,597 |  | 756
Accruals | 655 |  | 365
Other Creditors | (1) |  | 0
Directors' Current Accounts | 0 |  | 995
| 30,361 |  | 17,216
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans and Overdrafts | 0 |  | 8,639
| 0 |  | 8,639
5