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Company Registration No. 08199254 (England and Wales)
BAY TREE FINE FOODS LIMITED Unaudited accounts for the year ended 30 September 2023
BAY TREE FINE FOODS LIMITED Unaudited accounts Contents
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BAY TREE FINE FOODS LIMITED Company Information for the year ended 30 September 2023
Directors
Beverley Sullivan Faye Hutchins
Company Number
08199254 (England and Wales)
Registered Office
9 NEWBURY STREET WANTAGE OXFORDSHIRE OX12 8BU
Accountants
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT
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BAY TREE FINE FOODS LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,909 
3,234 
Current assets
Inventories
1,000 
1,000 
Debtors
3,903 
3,903 
Cash at bank and in hand
38,329 
31,852 
43,232 
36,755 
Creditors: amounts falling due within one year
(8,491)
(7,577)
Net current assets
34,741 
29,178 
Total assets less current liabilities
38,650 
32,412 
Creditors: amounts falling due after more than one year
(13,968)
(13,968)
Net assets
24,682 
18,444 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
24,681 
18,443 
Shareholders' funds
24,682 
18,444 
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2023 and were signed on its behalf by
Faye Hutchins Director Company Registration No. 08199254
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BAY TREE FINE FOODS LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
BAY TREE FINE FOODS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08199254. The registered office is 9 NEWBURY STREET, WANTAGE, OXFORDSHIRE, OX12 8BU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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BAY TREE FINE FOODS LIMITED Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
2,706 
17,793 
20,499 
Additions
- 
1,555 
1,555 
At 30 September 2023
2,706 
19,348 
22,054 
Depreciation
At 1 October 2022
2,706 
14,559 
17,265 
Charge for the year
- 
880 
880 
At 30 September 2023
2,706 
15,439 
18,145 
Net book value
At 30 September 2023
- 
3,909 
3,909 
At 30 September 2022
- 
3,234 
3,234 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Other debtors
3,903 
3,903 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,234 
- 
Taxes and social security
1,282 
7,202 
Loans from directors
(1,775)
(1,775)
Accruals
1,750 
2,150 
8,491 
7,577 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
13,968 
13,968 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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