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Registered Number: 14146006
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 30 June 2025

for

BAYTREE & MCQUEEN LIMITED

Baytree & McQueen Limited
Contents Page
For the year ended 30 June 2025
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 June 2025
Principal activities
Principal activity of the company during the financial year was the manufacture of sugar confectionery.
Directors
The directors who served the company throughout the year were as follows:
Mrs J McQueen-Mason
Mr D McQueen-Mason
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Mrs J McQueen-Mason
Director

Date approved: 20 October 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Turnover 30,551    24,663 
Cost of sales (17,741)   (11,828)
Gross profit 12,810    12,835 
Administrative expenses (13,218)   (1,881)
Operating profit/(loss) (408)   10,954 
Profit/(Loss) on ordinary activities before taxation (408)   10,954 
Tax on profit on ordinary activities 78    (2,087)
Profit/(Loss) for the financial year (330)   8,867 
 
2
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Stocks 3 1,197    711 
Debtors 4 2,963    1,920 
Cash at bank and in hand 5,832    10,159 
9,992    12,790 
Creditors: amount falling due within one year (1,218)   (2,687)
Net current assets 8,774    10,103 
 
Total assets less current liabilities 8,774    10,103 
Net assets 8,774    10,103 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 8,674    10,003 
Shareholders' funds 8,774    10,103 
 


For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 October 2025 and were signed on its behalf by:


-------------------------------
Mrs J McQueen-Mason
Director
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General Information
Baytree & McQueen Limited is a private company, limited by shares, registered in England and Wales, registration number 14146006, registration address 7 Lynwood, Ogwell, NEWTON ABBOT, Devon, TQ12 6FQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of directors and employees

Average number of employees during the year was 2 (2024 : 2).
3.

Stocks

2025
£		   2024
£
Stocks 1,197    711 
1,197    711 

4.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 2,885    1,920 
Other Debtors 78    - 
2,963    1,920 

4