Company registration number 05205904 (England and Wales)
BAYTOR (PROPERTY SERVICES) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BAYTOR (PROPERTY SERVICES) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
BAYTOR (PROPERTY SERVICES) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
41,140
-
0
Tangible assets
4
235,880
227,327
277,020
227,327
Current assets
Stocks
8,800
5,950
Debtors
5
532,963
377,629
Cash at bank and in hand
110,280
167,972
652,043
551,551
Creditors: amounts falling due within one year
6
(341,312)
(230,016)
Net current assets
310,731
321,535
Total assets less current liabilities
587,751
548,862
Creditors: amounts falling due after more than one year
7
(7,574)
(15,453)
Provisions for liabilities
(50,965)
(50,872)
Net assets
529,212
482,537
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
528,212
481,537
Total equity
529,212
482,537

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

BAYTOR (PROPERTY SERVICES) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

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

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.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 22 July 2026 and are signed on its behalf by:
Mrs K J Luscombe
Mr S D Luscombe
Director
Director
Company Registration No. 05205904
BAYTOR (PROPERTY SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Baytor (Property Services) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 8, King Charles Business Park, Old Newton Road, Heathfield, Newton Abbot, Devon, TQ12 6UT.

1.1
Accounting convention

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 represents amounts receivable for services net of VAT. Turnover consists of work done to repair and restore properties following fire, flood and other damage. The income is recognised as the work is completed, with contract s for services in place prior to the work commencing. Turnover is adjusted for accrued income "work in progress" each year to account for work done but not yet invoiced.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

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

Franchise licence
20% per annum on cost
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

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

Leasehold improvements
33% per annum on cost
Plant and machinery
25% per annum on net book value
Fixtures, fittings & equipment
25% per annum on net book value
Motor vehicles
25% per annum on net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BAYTOR (PROPERTY SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials, and where applicable, those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks comprise of assorted chemicals and consumables.

1.6
Equity instruments

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
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.

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.

1.8
Retirement benefits

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

1.9
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

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
22
23
BAYTOR (PROPERTY SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Intangible fixed assets
Franchise licence
£
Cost
At 1 January 2025
77,621
Additions
46,339
At 31 December 2025
123,960
Amortisation and impairment
At 1 January 2025
77,621
Amortisation charged for the year
5,199
At 31 December 2025
82,820
Carrying amount
At 31 December 2025
41,140
At 31 December 2024
-
0

During the 2025 accounting period, the company acquired the franchise license of an adjacent area.

4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
36,772
538,589
575,361
Additions
16,644
67,197
83,841
Disposals
(14,367)
-
0
(14,367)
At 31 December 2025
39,049
605,786
644,835
Depreciation and impairment
At 1 January 2025
36,331
311,703
348,034
Depreciation charged in the year
2,879
72,409
75,288
Eliminated in respect of disposals
(14,367)
-
0
(14,367)
At 31 December 2025
24,843
384,112
408,955
Carrying amount
At 31 December 2025
14,206
221,674
235,880
At 31 December 2024
441
226,886
227,327
BAYTOR (PROPERTY SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
515,231
361,371
Other debtors
17,732
16,258
532,963
377,629
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
110,116
104,441
Amounts owed to group undertakings
11,150
-
0
Taxation and social security
128,593
98,697
Other creditors
91,453
26,878
341,312
230,016

Included in other creditors is £7,879 (202 4: £7,498) relating to a finance lease. The liability is secured upon the asset to which it relates.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
7,574
15,453

Included in other creditors is £7,574 (202 4: £15,453) relating to a finance lease. The liability is secured upon the asset to which it relates.

8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
47,120
27,875
Between two and five years
137,680
111,500
In over five years
-
0
13,938
Total lease commitments
184,800
153,313

Operating lease commitments relate to company premises.

BAYTOR (PROPERTY SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
9
Parent company

On 28 March 2025, the company became a 100% subsidiary of Baytor Holdings Limited, a company incorporated in England & Wales. The company registered office is 8 King Charles Business Park, Heathfield, Newton Abbot, Devon, TQ12 6UT.

10
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Two directors
3.36
5,045
124,100
558
(129,703)
-
5,045
124,100
558
(129,703)
-

The advances to the directors are unsecured and repayable on demand.

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