Bayston Transport Limited Company accounts

COMPANY REGISTRATION NUMBER: 04597418

Bayston Transport Limited

Unaudited Financial Statements

For the year ended

31 December 2025

Bayston Transport Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

The following pages do not form part of the financial statements

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	10

Bayston Transport Limited

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Principal activities

The principal activity of the company during the year was haulage services.

Directors

The directors who served the company during the year were as follows:

E R W Bayston
Mrs C Bayston

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 9 September 2026 and signed on behalf of the board by:

E R W Bayston

Director

Registered office:

Poplars Farm

East Cowick

Goole

East Riding of Yorkshire

DN14 8SY

Bayston Transport Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	1,044,102	891,374

Cost of sales	613,756	606,461
	-------------	----------
Gross profit	430,346	284,913

Administrative expenses	323,939	313,155
Other operating income	68,625	46,616
	----------	----------
Operating profit	175,032	18,374

Other interest receivable and similar income		24,043	31,073
		----------	----------
Profit before taxation	5	199,075	49,447

Tax on profit	49,751	11,272
	----------	--------
Profit for the financial year and total comprehensive income	149,324	38,175
	----------	--------

Dividends paid and payable	( 32,800)	( 26,500)

Retained earnings at the start of the year	1,133,314	1,121,639
	-------------	-------------
Retained earnings at the end of the year	1,249,838	1,133,314
	-------------	-------------

All the activities of the company are from continuing operations.

Bayston Transport Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		179,581		200,283

Current assets

Stocks		4,318	2,199
Debtors	7	100,072	7,698
Cash at bank and in hand		1,169,132	1,069,351
		-------------	-------------
		1,273,522	1,079,248

Creditors: amounts falling due within one year	8	157,869		95,646
		-------------		-------------
Net current assets			1,115,653		983,602
			-------------		-------------
Total assets less current liabilities			1,295,234		1,183,885

Provisions

Taxation including deferred tax	44,896	50,071
	-------------	-------------
Net assets	1,250,338	1,133,814
	-------------	-------------

Capital and reserves

Called up share capital	500	500
Profit and loss account	1,249,838	1,133,314
	-------------	-------------
Shareholders funds	1,250,338	1,133,814
	-------------	-------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bayston Transport Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 9 September 2026 , and are signed on behalf of the board by:

E R W Bayston

Director

Company registration number: 04597418

Bayston Transport Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Poplars Farm, East Cowick, Goole, East Riding of Yorkshire, DN14 8SY.

2. Statement of compliance

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

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

(c) Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year and excludes VAT.

(d) Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

(e) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(f) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Office equipment	-	25% reducing balance

(g) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(h) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

(i) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

(j) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	59,861	66,761
	--------	--------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 January 2025	592,289	3,580	595,869
Additions	173,633	190	173,823
Disposals	( 290,405)	–	( 290,405)
	----------	-------	----------
At 31 December 2025	475,517	3,770	479,287
	----------	-------	----------
Depreciation
At 1 January 2025	393,031	2,555	395,586
Charge for the year	59,557	304	59,861
Disposals	( 155,741)	–	( 155,741)
	----------	-------	----------
At 31 December 2025	296,847	2,859	299,706
	----------	-------	----------
Carrying amount
At 31 December 2025	178,670	911	179,581
	----------	-------	----------
At 31 December 2024	199,258	1,025	200,283
	----------	-------	----------

7. Debtors

	2025	2024
	£	£
Trade debtors	95,011	7,698
Other debtors	5,061	–
	----------	-------
	100,072	7,698
	----------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	48,570	20,698
Corporation tax	54,926	28,130
Director loan accounts	450	138
Shareholder's Loan Account	12,000	12,000
Shareholder's Loan Account	450	450
Other creditors	41,473	34,230
	----------	--------
	157,869	95,646
	----------	--------

9. Related party transactions

During the year the directors had a loan account with the company. The amount owed to the directors by the company as at 31 December 2025 was £ 450 (2024 - £138). The loan is interest free and repayable on demand.

Bayston Transport Limited

Management Information

Year ended 31 December 2025

The following pages do not form part of the financial statements.

Bayston Transport Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Bayston Transport Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bayston Transport Limited for the year ended 31 December 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Bayston Transport Limited, as a body, in accordance with the terms of our engagement letter dated 3 March 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Bayston Transport Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bayston Transport Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bayston Transport Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bayston Transport Limited. You consider that Bayston Transport Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Bayston Transport Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

TOWNENDS ACCOUNTANTS LLP Chartered Accountants

Carlisle Street Goole East Riding of Yorkshire DN14 5DX

10 September 2026