Bayston Associates Ltd - Filleted accounts

Registered number

07961053

Bayston Associates Ltd

Filleted Accounts

31 December 2025

Bayston Associates Ltd
Registered number:		07961053
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		970,119			368,907

Current assets
Stocks		512,817			546,555
Debtors	5	80,445			60,146
Cash at bank and in hand		127,850			9,110
		721,112			615,811

Creditors: amounts falling due within one year	6	(860,935)			(635,033)

Net current liabilities			(139,823)			(19,222)

Total assets less current liabilities			830,296			349,685

Creditors: amounts falling due after more than one year	7		(448,073)			(106,217)



Net assets			382,223			243,468

Capital and reserves
Called up share capital			2			2
Profit and loss account			382,221			243,466

Shareholders' funds			382,223			243,468

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr B R Bayston
Director
Approved by the board on 26 August 2026

Bayston Associates Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			2% on reducing balance
	Motor vehicles			25% on reducing balance
	Fixtures, fittings, tools and equipment			25% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							10,000
	At 31 December 2025							10,000

	Amortisation
	At 1 January 2025							10,000
	At 31 December 2025							10,000

	Net book value
	At 31 December 2025							-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	235,791		34,195		201,408		471,394
	Additions	567,500		73,944		-		641,444
	Disposals	-		-		(14,149)		(14,149)
	At 31 December 2025	803,291		108,139		187,259		1,098,689

	Depreciation
	At 1 January 2025	989		24,080		77,418		102,487
	Charge for the year	153		6,563		30,158		36,874
	On disposals	-		-		(10,791)		(10,791)
	At 31 December 2025	1,142		30,643		96,785		128,570

	Net book value
	At 31 December 2025	802,149		77,496		90,474		970,119
	At 31 December 2024	234,802		10,115		123,990		368,907


5	Debtors					2025		2024
£							£

	Other debtors					80,445		60,146


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					56,379		58,328
	Trade creditors					44,572		44,642
	Taxation and social security costs					34,850		2,747
	Other creditors					725,134		529,316
						860,935		635,033


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					448,073		106,217


8	Loans from directors
	Description and conditions	B/fwd	Received		Repaid		C/fwd
£			£		£		£
	Mr B R Bayston
	Directors Loan Account	144,539		-		(28,548)		115,991

		144,539		-		(28,548)		115,991


9	Controlling party

	The company is controlled by the company director, Mr B Bayston, by virtue of his shareholding.


10	Other information

	Bayston Associates Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 Granary Wharf Business Park
	Wetmore Road
	Burton upon Trent
	Staffs
	DE14 1DU