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BAAY LTD

Registered Number
13148260
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BAAY LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

BAYLIS, Lewis Garth

Registered Address

26 Santa Maria Way
Stourport-On-Severn
DY13 9RX

Registered Number

13148260 (England and Wales)
BAAY LTD
Statement of Financial Position
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets32,405-
2,405-
Current assets
Debtors18,1203,114
Cash at bank and on hand20,246491
38,3663,605
Creditors amounts falling due within one year4(40,761)(2,716)
Net current assets (liabilities)(2,395)889
Total assets less current liabilities10889
Net assets10889
Capital and reserves
Called up share capital1-
Profit and loss account9889
Shareholders' funds10889
The financial statements were approved and authorised for issue by the Director on 14 August 2025, and are signed on its behalf by:
BAYLIS, Lewis Garth
Director
Registered Company No. 13148260
BAAY LTD
Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions2,6382,638
At 31 January 252,6382,638
Depreciation and impairment
Charge for year233233
At 31 January 25233233
Net book value
At 31 January 252,4052,405
At 31 January 24--
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,103-
Taxation and social security1,947-
Other creditors35,9101,876
Accrued liabilities and deferred income1,801840
Total40,7612,716
5.Creditors: amounts due after one year
6.Related party transactions
Included in other debtors is an amount of £18.120 due from BAY LLC under the common control of the director.