0 0 Bygone Cars Limited 04945421 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the restoration of classic cars. Digita Accounts Production Advanced 6.30.9574.0 true 04945421 2025-01-01 2025-12-31 04945421 2025-12-31 04945421 core:CurrentFinancialInstruments 2025-12-31 04945421 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04945421 bus:SmallEntities 2025-01-01 2025-12-31 04945421 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04945421 bus:FilletedAccounts 2025-01-01 2025-12-31 04945421 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04945421 bus:RegisteredOffice 2025-01-01 2025-12-31 04945421 bus:Director1 2025-01-01 2025-12-31 04945421 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04945421 countries:EnglandWales 2025-01-01 2025-12-31 04945421 2024-01-01 2024-12-31 04945421 2024-12-31 04945421 core:CurrentFinancialInstruments 2024-12-31 04945421 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 xbrli:pure iso4217:GBP

Registration number: 04945421

Bygone Cars Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Bygone Cars Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 3

Bygone Cars Limited

(Registration number: 04945421)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 1,093 | 1,093
Creditors: Amounts falling due within one year | 5 | (6,361) | (6,361)
Net liabilities |  | (5,268) | (5,268)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | (5,368) | (5,368)
Shareholders' deficit |  | (5,268) | (5,268)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 7 July 2026 and signed on its behalf by:

P L Edwards Director

Bygone Cars Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ty Nant
16a Cwmfelin Road
Llanelli
Dyfed
SA14 9LR
Wales

Principal activity

The principal activity of the company is the restoration of classic cars.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Bygone Cars Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Debtors

| 2025 £ | 2024 £
Other debtors | 1,093 | 1,093
| 1,093 | 1,093

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 6,361 | 6,361

6 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.