REGISTERED NUMBER: 11770450 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Bayview 2019 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S S Rolland

N A Rolland

REGISTERED OFFICE:

271 High Street

Berkhamsted

Hertfordshire

HP4 1AA

REGISTERED NUMBER:

11770450 (England and Wales)

ACCOUNTANTS:

Stewarts Accountants Limited

271 High Street

Berkhamsted

Hertfordshire

HP4 1AA

FIXED ASSETS

Tangible assets

4

988,025

896,652

CURRENT ASSETS

Debtors

5

3,475

-

Cash at bank

28,037

1,058

31,512

1,058

CREDITORS

Amounts falling due within one year

6

991,124

1,090,182

NET CURRENT LIABILITIES

(959,612

)

(1,089,124

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28,413

(192,472

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

27,413

(193,472

)

SHAREHOLDERS' FUNDS

28,413

(192,472

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by:

S S Rolland - Director

1.	STATUTORY INFORMATION

Bayview 2019 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

Basis of preparing the 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Furniture & fittings - 25% reducing balance method

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The directors have obtained assurances from the shareholders to continue to provide adequate funds to meet its obligation, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 May 2024

883,206

31,769

914,975

Additions

-

35,023

35,023

Revaluations

66,794

-

66,794

At 30 April 2025

950,000

66,792

1,016,792

DEPRECIATION

At 1 May 2024

-

18,323

18,323

Charge for year

-

10,444

10,444

At 30 April 2025

-

28,767

28,767

NET BOOK VALUE

At 30 April 2025

950,000

38,025

988,025

At 30 April 2024

883,206

13,446

896,652

Cost or valuation at 30 April 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

883,207

31,769

914,976

Valuation in 2025

66,793

35,023

101,816

950,000

66,792

1,016,792

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

3,475

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

19,886

2,229

Other creditors

971,238

1,087,953

991,124

1,090,182