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Company registration number:
11411319
Baylee Properties Ltd
Unaudited Filleted Financial Statements for the period ended
31 October 2025
Baylee Properties Ltd
Statement of Financial Position
31 October 2025

|  | 31 Oct 2025 | 30 Jun 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | - |  | 280,000 |
Current assets |  |  |  |  |
Debtors | 6 | - |  | 10,000 |
Cash at bank and in hand |  | - |  | 1,273 |
|  | - |  | 11,273 |
Creditors: amounts falling due within one year | 7 | - |  | (8,787 | )
Net current assets |  | - |  | 2,486 |
Total assets less current liabilities |  | - |  | 282,486 |
Creditors: amounts falling due after more than one year | 8 | - |  | (179,662 | )
Net assets |  | - |  | 102,824 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 20 |  | 20 |
Revaluation reserve |  | - |  | 66,770 |
Profit and loss account |  | (20 | ) | 36,034 |
Shareholders funds |  | - |  | 102,824 |

For the period ending
31 October 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
5 November 2025
, and are signed on behalf of the board by:

Mr C J Binns | Mrs S L Binns
Director | Director

Company registration number:
11411319
Baylee Properties Ltd
Notes to the Financial Statements
Period ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Midsview
,
Bouthwaite
,
Harrogate
,
North Yorkshire
,
HG3 5RW
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

## 4 Average number of employees

The average number of persons employed by the company during the period was
2
(2024:
2.00
).

## 5 Tangible assets

| Land and buildings
--- | ---
| £
Cost or valuation |  |
At 1 July 2024 | 280,000 |
Additions | 25,000 |
Disposals | (238,230 | )
Revaluations | (66,770 | )
At 31 October 2025 | - |
Depreciation |  |
At 1 July 2024 and 31 October 2025 | - |
Carrying amount |  |
At 31 October 2025 | - |
At 30 June 2024 | 280,000 |

## Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Land and buildings | Land and buildings
--- | --- | ---
| 31 Oct 2025 | 30 Jun 2024
| £ | £
Aggregate historical cost | - |  | 213,230 |
Carrying amount | - |  | 213,230 |

## 6 Debtors

| 31 Oct 2025 | 30 Jun 2024
--- | --- | ---
| £ | £
Other debtors | - |  | 10,000 |

## 7 Creditors: amounts falling due within one year

| 31 Oct 2025 | 30 Jun 2024
--- | --- | ---
| £ | £
Other creditors | - |  | 8,787 |

## 8 Creditors: amounts falling due after more than one year

| 31 Oct 2025 | 30 Jun 2024
--- | --- | ---
| £ | £
Other creditors | - |  | 179,662 |