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Registered number: 03344578
Bayar Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Bayar Enterprises Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bayar Enterprises Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 03344578

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,462 |  | 6,634
|  |  | 6,462 |  | 6,634
CURRENT ASSETS
Stocks |  | 5,074,373 |  | 4,502,065 |
Debtors | 5 | 13,129 |  | 18,868 |
Cash at bank and in hand |  | 96,232 |  | 57,063 |
|  | 5,183,734 |  | 4,577,996 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,421,495 ) |  | (3,865,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 762,239 |  | 712,137
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 768,701 |  | 718,771
NET ASSETS |  |  | 768,701 |  | 718,771
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Income Statement |  |  | 767,701 |  | 717,771
SHAREHOLDERS' FUNDS |  |  | 768,701 |  | 718,771

Page 1
Page 2
Bayar Enterprises Limited
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 Income Statement.
On behalf of the board

Dr Esen Bayar Director
14/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bayar Enterprises Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Bayar Enterprises 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
2.1. Basis of Preparation of 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.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax
and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.

Plant & Machinery | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance
for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and
variable overheads.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 5)
8 5
Page 3
Page 4
Bayar Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2024 | 11,893
Additions | 1,983
As at 30 April 2025 | 13,876
Depreciation
As at 1 May 2024 | 5,259
Provided during the period | 2,155
As at 30 April 2025 | 7,414
Net Book Value
As at 30 April 2025 | 6,462
As at 1 May 2024 | 6,634

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,304 |  | 18,352
Other debtors | 3,825 |  | 516
| 13,129 |  | 18,868

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,149 |  | 61
Bank loans and overdrafts | - |  | 1,329
Other creditors | 4,399,089 |  | 3,822,162
Taxation and social security | 20,257 |  | 42,307
| 4,421,495 |  | 3,865,859

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4
Page 5
Bayar Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Ultimate Controlling Party
In the opinion of the Directors the ultimate controlling parties are Mr E and Mrs M Bayar by virtue of their
ownership of 52% of the company's share capital.
Page 5