Last Stop Coach Hire Ltd - Filleted accounts

Registered number

05773590

Last Stop Coach Hire Ltd

Filleted Accounts

31 March 2026

Last Stop Coach Hire Ltd
Registered number:		05773590
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		531,921			520,818

Current assets
Debtors	4	159,578			131,116
Cash at bank and in hand		97,714			120,093
		257,292			251,209

Creditors: amounts falling due within one year	5	(221,770)			(278,904)

Net current assets/(liabilities)			35,522			(27,695)

Total assets less current liabilities			567,443			493,123

Creditors: amounts falling due after more than one year	6		(289,396)			(292,014)



Net assets			278,047			201,109

Capital and reserves
Called up share capital			1			1
Profit and loss account			278,046			201,108

Shareholders' funds			278,047			201,109

The directors are 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 directors acknowledge their 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.




S Bashir
Director
Approved by the board on 3 September 2026

Last Stop Coach Hire Ltd
Notes to the Accounts
for the year ended 31 March 2026


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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	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:

	Motor Vehicles	15% reducing balance basis
	Plant and machinery	15% reducing balance basis
	Fixtures, fittings, tools and equipment	15% reducing balance basis

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		7


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	7,294		967,859		975,153
	Additions	-		98,547		98,547
	At 31 March 2026	7,294		1,066,406		1,073,700

	Depreciation
	At 1 April 2025	2,665		451,670		454,335
	Charge for the year	694		86,750		87,444
	At 31 March 2026	3,359		538,420		541,779

	Net book value
	At 31 March 2026	3,935		527,986		531,921
	At 31 March 2025	4,629		516,189		520,818


4	Debtors			2026		2025
£					£

	Trade debtors			66,297		27,864
	Finance lease interest			73,067		83,038
	Inter-company loan			20,000		20,000
	Other Debtors			214		214
				159,578		131,116


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			3,084		5,332
	Obligations under finance lease and hire purchase contracts			85,877		151,469
	Trade creditors			25,386		27,259
	Taxation and social security costs			61,489		55,613
	Other creditors			45,934		39,231
				221,770		278,904


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			16,121		29,214
	Obligations under finance lease and hire purchase contracts			273,275		262,800
				289,396		292,014


7	Related party disclosures

	At the year end an amount of £20000 (Last year: Nil) is owed by a company controlled by the director.


7	Other information

	Last Stop Coach Hire Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1, Croydon Road
	Ind.Est.Tannery Close
	Beckenham
	England
	BR3 4BY

8	Ongoing support

	The director will continue to provide ongoing support to the company