REGISTERED NUMBER: 06057523 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

BAY TREE CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Werro

Mr P J Werro

SECRETARY:

Mr M Werro

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

06057523 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Natwest

62 Fore Street

Trowbridge

Wiltshire

BA14 8EX

FIXED ASSETS

Tangible assets

4

25,492

22,577

CURRENT ASSETS

Stocks

5

3,578

4,820

Debtors

6

4,055

4,261

Cash at bank and in hand

9,209

21,561

16,842

30,642

CREDITORS

Amounts falling due within one year

7

27,920

32,270

NET CURRENT LIABILITIES

(11,078

)

(1,628

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,414

20,949

CREDITORS

Amounts falling due after more than one year

8

(5,867

)

(11,182

)

PROVISIONS FOR LIABILITIES

(4,841

)

(4,286

)

NET ASSETS

3,706

5,481

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,606

5,381

SHAREHOLDERS' FUNDS

3,706

5,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Mr M Werro - Director

Mr P J Werro - Director

1.	STATUTORY INFORMATION

Bay Tree Catering 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over the life of the lease

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 February 2024

22,651

42,032

3,301

Additions

-

19,074

108

Disposals

-

(6,400

)

(423

)

At 31 January 2025

22,651

54,706

2,986

DEPRECIATION

At 1 February 2024

22,651

29,491

3,067

Charge for year

-

11,387

154

Eliminated on disposal

-

(6,400

)

(423

)

At 31 January 2025

22,651

34,478

2,798

NET BOOK VALUE

At 31 January 2025

-

20,228

188

At 31 January 2024

-

12,541

234

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2024

22,196

3,827

94,007

Additions

-

316

19,498

Disposals

-

(378

)

(7,201

)

At 31 January 2025

22,196

3,765

106,304

DEPRECIATION

At 1 February 2024

13,318

2,903

71,430

Charge for year

4,439

603

16,583

Eliminated on disposal

-

(378

)

(7,201

)

At 31 January 2025

17,757

3,128

80,812

NET BOOK VALUE

At 31 January 2025

4,439

637

25,492

At 31 January 2024

8,878

924

22,577

5.

STOCKS

2025

2024

£

£

Stocks

3,578

4,820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,228

969

Other debtors

1,735

1,494

Prepayments

1,092

1,798

4,055

4,261

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,324

4,977

Trade creditors

2,642

4,982

Tax

3,120

5,060

Social security and other taxes

568

400

Pension creditor

60

280

VAT

2,193

3,565

Other creditors

2,021

6,315

Directors' current accounts

3,155

3,425

Accrued expenses

8,837

3,266

27,920

32,270

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,867

5,103

Bank loans - 2-5 years

-

6,079

5,867

11,182

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

Mr P J Werro and Mr M Werro

Balance outstanding at start of year

(3,425

)

(1,351

)

Amounts advanced

30,678

27,313

Amounts repaid

(30,408

)

(29,387

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,155

)

(3,425

)

Loan is unsecured, interest free and repayable on demand.

10.

LOAN

The £11,191 bounce back loan is fully underwritten by the government under the covid 19 support measures.