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Company registration number: SC314897
Bay Kutz Limited
Unaudited filleted financial statements
30 January 2025
Bay Kutz Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Bay Kutz Limited
Directors and other information
Director Eileen Galbraith
Company number SC314897
Registered office 9 Regents Way
Dalgety Bay
Fife
KY11 9YD
Accountants John Lynch & Co
Torridon House
Torridon Lane
Rosyth
Fife
KY11 2EU
Bay Kutz Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Bay Kutz Limited
Period ended 30 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bay Kutz Limited for the period ended 30 January 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Bay Kutz Limited, as a body, in accordance with the terms of our engagement letter dated 14 October 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Bay Kutz Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bay Kutz Limited and its director as a body for our work or for this report.
It is your duty to ensure that Bay Kutz Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bay Kutz Limited. You consider that Bay Kutz Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of Bay Kutz Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
John Lynch & Co
Chartered Accountants
Torridon House
Torridon Lane
Rosyth
Fife
KY11 2EU
28 October 2025
Bay Kutz Limited
Statement of financial position
30 January 2025
30/01/25 31/01/24
£ £ £ £
Fixed assets 14,287 17,589
_______ _______
Current assets 11,778 10,316
Prepayments and accrued income 1,500 1,500
_______ _______
13,278 11,816
Creditors: amounts falling due within one year ( 20,027) ( 22,329)
_______ _______
Net current liabilities ( 6,749) ( 10,513)
_______ _______
Total assets less current liabilities 7,538 7,076
Creditors: amounts falling due after more than one year ( 1,334) ( 5,333)
Accruals and deferred income ( 1,800) ( 1,618)
_______ _______
Net assets 4,404 125
_______ _______
Capital and reserves 4,404 125
_______ _______
Notes to the financial statements
Bay Kutz Limited
Period ended 30 January 2025
1. Employee numbers
The average number of persons employed by the company during the period amounted to 5 (2024: 4 ).
2. Directors advances, credits and guarantees
During the period the director entered into the following advances and credits with the company:
Period ended 30/01/25
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Eileen Galbraith ( 764) ( 1,322) ( 2,086)
_______ _______ _______
Year ended 31/01/24
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Eileen Galbraith ( 1,430) 666 ( 764)
_______ _______ _______
For the period ending 30 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 28 October 2025 , and are signed on behalf of the board by:
Eileen Galbraith
Director
Company registration number: SC314897
The company is a private company limited by shares, registered in Scotland.