BAC_TRANSPORT_SERVICES_LTD_30_Apr_2026_companies_house_set_of

Company registration number:

13354766

Bac Transport Services Ltd

Unaudited Abridged Financial Statements for the year ended

30 April 2026

Bac Transport Services Ltd

Officers and Professional Advisers

Year ended

30 April 2026

Director

A Bonteanu

Registered office

70 Hamstead Road

Great Barr

Birmingham

B43 5BU

England

Accountant	ISPAM CONSULTING LTD
	16 Goscote Lane Walsall West Midlands WS3 1RS United Kingdom

Bac Transport Services Ltd

Director's Report

Year ended

30 April 2026

The director presents the report and the unaudited

abridged financial statements

of the company for the year ended 30 April 2026.

Directors

The director who served the company during the year was as follows:

A Bonteanu

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on

17 June 2026

and signed on behalf of the board by:

A Bonteanu

Director

Bac Transport Services Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Bac Transport Services Ltd

Year ended

30 April 2026

As described on the abridged statement of financial position, the Board of Directors of

Bac Transport Services Ltd

are responsible for the preparation of the

abridged financial statements

for the year ended

30 April 2026

, which comprise the abridged income statement, statement of income and retained earnings, abridged statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions we have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

ISPAM CONSULTING LTD

16 Goscote Lane

Walsall

West Midlands

WS3 1RS

United Kingdom

Date:

17 June 2026

Bac Transport Services Ltd

Abridged Income Statement

Year ended

30 April 2026

		2026		2025
	Note	£		£
Gross profit		44,574		50,932
Administrative expenses		(32,991	)	(32,972	)
Operating profit		11,583		17,960
Profit before tax	4	11,583		17,960
Tax on profit		(2,239	)	(3,450	)
Profit for the financial year		9,344		14,510

The company has no other recognised items of income or expense other than the results for the year as set out above.

Bac Transport Services Ltd

Statement of Income and Retained Earnings

Year ended

30 April 2026

	2026		2025
	£		£
Retained earnings at the start of the year (as previously reported)	6		10,765
Effects of changes in accounting policies	-		(10,759	)
Retained earnings at the start of the year (restated)	6		6
Profit for the financial year	9,344		14,510
Dividends declared and paid or payable during the year	(9,345	)	(14,510	)
Retained earnings at the end of the year	5		6

Bac Transport Services Ltd

Abridged Statement of Financial Position

30 April 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	6	-		202
Current assets
Cash at bank and in hand		572		1,223
Creditors: amounts falling due within one year		(566	)	(1,418	)
Net current assets/(liabilities)		6		(195	)
Total assets less current liabilities		6		7
Capital and reserves
Called up share capital		1		1
Profit and loss account		5		6
Shareholders funds		6		7

For the year ending

30 April 2026

, 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 abridged financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

30 April 2026

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged financial statements

have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

17 June 2026

, and are signed on behalf of the board by:

A Bonteanu

Director

Company registration number:

13354766

Bac Transport Services Ltd

Notes to the Abridged Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

70 Hamstead Road

,

Great Barr

,

Birmingham

,

B43 5BU

, England.

2 Statement of compliance

These

abridged financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Profit before tax

Profit before tax is stated after charging/(crediting):

	2026		2025
	£		£
Depreciation of tangible assets	202		196

5 Average number of employees

The average number of persons employed by the company during the year was

2

(2025:

2

).

6 Fixed assets

	Tangible assets
	£
Cost
At 1 May 2025 and 30 April 2026	594
Depreciation
At 1 May 2025	392
Charge	202
At 30 April 2026	594
Carrying amount
At 30 April 2026	-
At 30 April 2025	202