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Registered number: 14765364
Bay Capital Advisory Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
EN5 5SU
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 14765364
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,133 202
Investments 5 17,982 -
19,115 202
CURRENT ASSETS
Debtors 32,500 -
Cash at bank and in hand 227,809 144
260,309 144
Creditors: Amounts Falling Due Within One Year (251,562 ) (30,342 )
NET CURRENT ASSETS (LIABILITIES) 8,747 (30,198 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,862 (29,996 )
NET ASSETS/(LIABILITIES) 27,862 (29,996 )
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 27,860 (29,998 )
SHAREHOLDERS' FUNDS 27,862 (29,996)
Page 1
Page 2
For the year ending 31 March 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr S Reches
Director
29 August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Bay Capital Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14765364 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 270
Additions 1,331
As at 31 March 2025 1,601
Depreciation
As at 1 April 2024 68
Provided during the period 400
As at 31 March 2025 468
Net Book Value
As at 31 March 2025 1,133
As at 1 April 2024 202
Page 3
Page 4
5. Investments
Total
£
Cost or Valuation
As at 1 April 2024 -
Additions 17,982
As at 31 March 2025 17,982
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 17,982
As at 1 April 2024 -
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