Loading Bay Service Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04597156

LOADING BAY SERVICE LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

LOADING BAY SERVICE LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		2,346	4,274

CURRENT ASSETS

Stocks		–	4,000
Debtors	6	52,885	107,689
Cash at bank and in hand		238,100	190,561
		---------	---------
		290,985	302,250

CREDITORS: amounts falling due within one year	7	87,563		111,978
		---------		---------
NET CURRENT ASSETS			203,422	190,272
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			205,768	194,546

PROVISIONS

Taxation including deferred tax	497	1,068
	---------	---------
NET ASSETS	205,271	193,478
	---------	---------

CAPITAL AND RESERVES

Called up share capital	8	200	200
Profit and loss account		205,071	193,278
		---------	---------
SHAREHOLDERS FUNDS		205,271	193,478
		---------	---------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LOADING BAY SERVICE LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr W Craig
Director

Company registration number: 04597156

LOADING BAY SERVICE LTD

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 c/o Muras Baker Jones, Regent House, Bath Avenue, Wolverhampton, WV1 4EG.

2. STATEMENT OF COMPLIANCE

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

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through the detailed Income Statement. The financial statements are prepared in sterling, which is the functional currency of the entity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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.

Taxation

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. 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.

Tangible assets

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

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
Fixtures and fittings	-	15% reducing balance
Office equipment	-	25% and 50% straight line

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.

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.

Defined contribution plans

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company.The annual contributions payable are charged to the profit and loss account.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost
At 1 January 2025	1,870	2,224	11,562	15,656
Additions	–	145	–	145
	-------	-------	--------	--------
At 31 December 2025	1,870	2,369	11,562	15,801
	-------	-------	--------	--------
Depreciation
At 1 January 2025	1,633	915	8,834	11,382
Charge for the year	58	218	1,797	2,073
	-------	-------	--------	--------
At 31 December 2025	1,691	1,133	10,631	13,455
	-------	-------	--------	--------
Carrying amount
At 31 December 2025	179	1,236	931	2,346
	-------	-------	--------	--------
At 31 December 2024	237	1,309	2,728	4,274
	-------	-------	--------	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	51,845	106,520
Other debtors	1,040	1,169
	--------	---------
	52,885	107,689
	--------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	37,875	64,885
Corporation tax	15,075	20,150
Social security and other taxes	16,081	14,562
Other creditors	18,532	12,381
	--------	---------
	87,563	111,978
	--------	---------

8. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	200	200	200	200
	----	----	----	----