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REGISTERED NUMBER: 04524888 (England and Wales)






Unaudited Financial Statements for the Year Ended 30 November 2023

for

Baytree Conservatories Limited

Baytree Conservatories Limited (Registered number: 04524888)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Baytree Conservatories Limited

Company Information
for the Year Ended 30 November 2023







Directors: R L Anglesea
Mrs D Anglesea





Registered office: Daleside Garden Centre
Gladstone Way
Hawarden
Flintshire
CH5 3HF





Registered number: 04524888 (England and Wales)





Accountants: Ridgway and Company
The Office,
Ffordd Pentre Bach,
Nercwys.
Mold
Flintshire
CH7 4EG

Baytree Conservatories Limited (Registered number: 04524888)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 46,841 54,647
Property, plant and equipment 5 72,122 86,761
118,963 141,408

CURRENT ASSETS
Inventories 136,769 85,450
Debtors 6 580 1,006
Prepayments and accrued income 2,883 3,995
Cash at bank 218,472 296,614
358,704 387,065
CREDITORS
Amounts falling due within one year 7 236,920 266,268
NET CURRENT ASSETS 121,784 120,797
TOTAL ASSETS LESS CURRENT
LIABILITIES

240,747

262,205

CREDITORS
Amounts falling due after more than one
year

8

(22,499

)

(38,998

)

PROVISIONS FOR LIABILITIES (12,182 ) (14,949 )
NET ASSETS 206,066 208,258

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 206,064 208,256
206,066 208,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Baytree Conservatories Limited (Registered number: 04524888)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 August 2024 and were signed on its behalf by:





R L Anglesea - Director


Baytree Conservatories Limited (Registered number: 04524888)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Baytree Conservatories Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 20% on reducing balance

STOCKS
Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Baytree Conservatories Limited (Registered number: 04524888)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 156,125
AMORTISATION
At 1 December 2022 101,478
Amortisation for year 7,806
At 30 November 2023 109,284
NET BOOK VALUE
At 30 November 2023 46,841
At 30 November 2022 54,647

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 December 2022 41,128 66,400 52,156
Additions - 205 -
Disposals - - -
At 30 November 2023 41,128 66,605 52,156
DEPRECIATION
At 1 December 2022 - 60,198 41,073
Charge for year - 1,555 1,663
Eliminated on disposal - - -
At 30 November 2023 - 61,753 42,736
NET BOOK VALUE
At 30 November 2023 41,128 4,852 9,420
At 30 November 2022 41,128 6,202 11,083

Baytree Conservatories Limited (Registered number: 04524888)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 72,899 6,543 239,126
Additions - 549 754
Disposals (10,000 ) - (10,000 )
At 30 November 2023 62,899 7,092 229,880
DEPRECIATION
At 1 December 2022 46,465 4,629 152,365
Charge for year 4,890 410 8,518
Eliminated on disposal (3,125 ) - (3,125 )
At 30 November 2023 48,230 5,039 157,758
NET BOOK VALUE
At 30 November 2023 14,669 2,053 72,122
At 30 November 2022 26,434 1,914 86,761

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 580 1,006

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Payments on account 72,000 72,000
Trade creditors 64,158 82,844
Taxation and social security 87,214 94,486
Other creditors 13,548 16,938
236,920 266,268

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 22,499 31,498
Other creditors - 7,500
22,499 38,998