Company registration number: 08375578
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Bayston Hill Stores Ltd
Pages for filing with the Registrar
Company registration number: 08375578
Bayston Hill Stores Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 54,413 54,413
Tangible assets 5 21,228 19,871
75,641 74,284
Current assets
Stocks 16,450 16,175
Cash at bank and in hand 12,180 16,612
28,630 32,787
Creditors: amounts falling due within one year
(19,631) (18,161)
Net current assets 8,999 14,626
Total assets less current liabilities 84,640 88,910
Creditors: Amounts falling due after more than one year
(1,633) (11,433)
NET ASSETS 83,007 77,477
Capital and reserves
Called up share capital 100 100
Profit and loss account 82,907 77,377
TOTAL EQUITY 83,007 77,477
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08375578
Bayston Hill Stores Ltd
Balance sheet - continued
as at 31 March 2026
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr B Ram, Director
3 September 2026
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Bayston Hill Stores Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Bayston Hill Stores Ltd is a private company registered in England and Wales. Its registered number is 08375578. The company is limited by shares. Its registered office is Office 5 Mansfield Business Centre, Ashfield Avenue, Mansfield, Nottinghamshrie, NG18 2AE. Its principal place of business is 36 Wellebourne Road, Birmingham, B20 3TH.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% reducing balance
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 20% reducing balance
3
Bayston Hill Stores Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 3).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 54,413
At 31 March 2026 54,413
Amortisation
At 31 March 2026 -
Net book value
At 31 March 2026 54,413
At 31 March 2025 54,413
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Bayston Hill Stores Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 95,266
Additions 6,666
At 31 March 2026 101,932
Depreciation
At 1 April 2025 75,395
Charge for year 5,309
At 31 March 2026 80,704
Net book value
At 31 March 2026 21,228
At 31 March 2025 19,871
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