Registration number: 11877282

Baytree Property Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Baytree Property Ltd

Company Information

Director

Mr Mark Anthony Evans

Registered office

31 Black Friars House Black Friars Chester CH1 2NU

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Baytree Property Ltd

(Registration number: 11877282)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,455	-
Investment property	6	260,000	250,000
		261,455	250,000
Current assets
Debtors	7	958	4,787
Cash at bank and in hand		2,256	910
		3,214	5,697
Creditors: Amounts falling due within one year	8	(39,487)	(13,420)
Net current liabilities		(36,273)	(7,723)
Total assets less current liabilities		225,182	242,277
Creditors: Amounts falling due after more than one year	8	(252,109)	(258,948)
Provisions for liabilities		(10,137)	(8,237)
Net liabilities		(37,064)	(24,908)
Capital and reserves
Called up share capital		1	1
Revaluation reserve		43,215	35,115
Retained earnings		(80,280)	(60,024)
Shareholders' deficit		(37,064)	(24,908)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 23 December 2025
 

Baytree Property Ltd

(Registration number: 11877282)
Balance Sheet as at 31 March 2025 (continued)

......................................... Mr Mark Anthony Evans Director

Baytree Property Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
31 Black Friars House
Black Friars
Chester
CH1 2NU

These financial statements were authorised for issue by the director on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and Fittings	25% Straight Line

Baytree Property Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Baytree Property Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	360	15

Baytree Property Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	240	240
Additions	1,815	1,815
At 31 March 2025	2,055	2,055
Depreciation
At 1 April 2024	240	240
Charge for the year	360	360
At 31 March 2025	600	600
Carrying amount
At 31 March 2025	1,455	1,455

6	Investment properties

	2025 £
At 1 April	250,000
Fair value adjustments	10,000
At 31 March	260,000

The fair value of the property at 31 March 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £260.000.00 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

There has been no valuation of investment property by an independent valuer.

7

Debtors

Baytree Property Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7	Debtors (continued)

Current	Note	2025 £	2024 £
Amounts owed by related parties		-	3,343
Prepayments		68	53
Other debtors		890	1,391
		958	4,787

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	810
Amounts owed to group undertakings and undertakings in which the company has a participating interest		6,137	-
Taxation and social security		1,022	1,818
Accruals and deferred income		1,620	1,620
Other creditors		30,708	9,172
		39,487	13,420

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	252,109	258,948

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	8,100	8,100

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

Baytree Property Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

9	Reserves (continued)

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	35,115	35,115

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	252,109	258,948