2023-04-012024-03-312024-03-31false09476842BAY SPARK LTD.2024-09-24iso4217:GBPxbrli:pure094768422023-04-01094768422024-03-31094768422023-04-012024-03-31094768422022-04-01094768422023-03-31094768422022-04-012023-03-3109476842bus:SmallEntities2023-04-012024-03-3109476842bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3109476842bus:FullAccounts2023-04-012024-03-3109476842bus:PrivateLimitedCompanyLtd2023-04-012024-03-3109476842core:WithinOneYear2024-03-3109476842core:AfterOneYear2024-03-3109476842core:WithinOneYear2023-03-3109476842core:AfterOneYear2023-03-3109476842core:ShareCapital2024-03-3109476842core:SharePremium2024-03-3109476842core:RevaluationReserve2024-03-3109476842core:OtherReservesSubtotal2024-03-3109476842core:RetainedEarningsAccumulatedLosses2024-03-3109476842core:ShareCapital2023-03-3109476842core:SharePremium2023-03-3109476842core:RevaluationReserve2023-03-3109476842core:OtherReservesSubtotal2023-03-3109476842core:RetainedEarningsAccumulatedLosses2023-03-3109476842core:LandBuildings2024-03-3109476842core:PlantMachinery2024-03-3109476842core:Vehicles2024-03-3109476842core:FurnitureFittings2024-03-3109476842core:OfficeEquipment2024-03-3109476842core:NetGoodwill2024-03-3109476842core:IntangibleAssetsOtherThanGoodwill2024-03-3109476842core:ListedExchangeTraded2024-03-3109476842core:UnlistedNon-exchangeTraded2024-03-3109476842core:LandBuildings2023-03-3109476842core:PlantMachinery2023-03-3109476842core:Vehicles2023-03-3109476842core:FurnitureFittings2023-03-3109476842core:OfficeEquipment2023-03-3109476842core:NetGoodwill2023-03-3109476842core:IntangibleAssetsOtherThanGoodwill2023-03-3109476842core:ListedExchangeTraded2023-03-3109476842core:UnlistedNon-exchangeTraded2023-03-3109476842core:LandBuildings2023-04-012024-03-3109476842core:PlantMachinery2023-04-012024-03-3109476842core:Vehicles2023-04-012024-03-3109476842core:FurnitureFittings2023-04-012024-03-3109476842core:OfficeEquipment2023-04-012024-03-3109476842core:NetGoodwill2023-04-012024-03-3109476842core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109476842core:ListedExchangeTraded2023-04-012024-03-3109476842core:UnlistedNon-exchangeTraded2023-04-012024-03-3109476842core:MoreThanFiveYears2023-04-012024-03-3109476842core:Non-currentFinancialInstruments2024-03-3109476842core:Non-currentFinancialInstruments2023-03-3109476842dpl:CostSales2023-04-012024-03-3109476842dpl:DistributionCosts2023-04-012024-03-3109476842core:LandBuildings2023-04-012024-03-3109476842core:PlantMachinery2023-04-012024-03-3109476842core:Vehicles2023-04-012024-03-3109476842core:FurnitureFittings2023-04-012024-03-3109476842core:OfficeEquipment2023-04-012024-03-3109476842dpl:AdministrativeExpenses2023-04-012024-03-3109476842core:NetGoodwill2023-04-012024-03-3109476842core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109476842dpl:GroupUndertakings2023-04-012024-03-3109476842dpl:ParticipatingInterests2023-04-012024-03-3109476842dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3109476842core:ListedExchangeTraded2023-04-012024-03-3109476842dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3109476842core:UnlistedNon-exchangeTraded2023-04-012024-03-3109476842dpl:CostSales2022-04-012023-03-3109476842dpl:DistributionCosts2022-04-012023-03-3109476842core:LandBuildings2022-04-012023-03-3109476842core:PlantMachinery2022-04-012023-03-3109476842core:Vehicles2022-04-012023-03-3109476842core:FurnitureFittings2022-04-012023-03-3109476842core:OfficeEquipment2022-04-012023-03-3109476842dpl:AdministrativeExpenses2022-04-012023-03-3109476842core:NetGoodwill2022-04-012023-03-3109476842core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109476842dpl:GroupUndertakings2022-04-012023-03-3109476842dpl:ParticipatingInterests2022-04-012023-03-3109476842dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109476842core:ListedExchangeTraded2022-04-012023-03-3109476842dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109476842core:UnlistedNon-exchangeTraded2022-04-012023-03-3109476842core:NetGoodwill2024-03-3109476842core:IntangibleAssetsOtherThanGoodwill2024-03-3109476842core:LandBuildings2024-03-3109476842core:PlantMachinery2024-03-3109476842core:Vehicles2024-03-3109476842core:FurnitureFittings2024-03-3109476842core:OfficeEquipment2024-03-3109476842core:AfterOneYear2024-03-3109476842core:WithinOneYear2024-03-3109476842core:ListedExchangeTraded2024-03-3109476842core:UnlistedNon-exchangeTraded2024-03-3109476842core:ShareCapital2024-03-3109476842core:SharePremium2024-03-3109476842core:RevaluationReserve2024-03-3109476842core:OtherReservesSubtotal2024-03-3109476842core:RetainedEarningsAccumulatedLosses2024-03-3109476842core:NetGoodwill2023-03-3109476842core:IntangibleAssetsOtherThanGoodwill2023-03-3109476842core:LandBuildings2023-03-3109476842core:PlantMachinery2023-03-3109476842core:Vehicles2023-03-3109476842core:FurnitureFittings2023-03-3109476842core:OfficeEquipment2023-03-3109476842core:AfterOneYear2023-03-3109476842core:WithinOneYear2023-03-3109476842core:ListedExchang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BAY SPARK LTD.

Registered Number
09476842
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

BAY SPARK LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

BAYLEY, Jean-Paul Louis, Mt

Registered Address

36 Slewton Crescent
Whimple
Exeter
EX5 2QA

Registered Number

09476842 (England and Wales)
BAY SPARK LTD.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38761,147
8761,147
Current assets
Debtors447,36939,749
Cash at bank and on hand20,47324,278
67,84264,027
Creditors amounts falling due within one year5(13,112)(16,977)
Net current assets (liabilities)54,73047,050
Total assets less current liabilities55,60648,197
Net assets55,60648,197
Capital and reserves
Called up share capital1010
Profit and loss account55,59648,187
Shareholders' funds55,60648,197
The financial statements were approved and authorised for issue by the Director on 24 September 2024, and are signed on its behalf by:
BAYLEY, Jean-Paul Louis, Mt
Director
Registered Company No. 09476842
BAY SPARK LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 235,3975,397
At 31 March 245,3975,397
Depreciation and impairment
At 01 April 234,2504,250
Charge for year271271
At 31 March 244,5214,521
Net book value
At 31 March 24876876
At 31 March 231,1471,147
4.Debtors: amounts due within one year

2024

2023

££
Other debtors32,77236,061
Prepayments and accrued income14,5973,688
Total47,36939,749
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables302221
Taxation and social security12,81016,756
Total13,11216,977
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.