REGISTERED NUMBER: 05702652 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BAYLER WOOD ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Brewer

SECRETARY:

REGISTERED OFFICE:

2 Church Lane

Walgrave

Northamptonshire

NN6 9QH

REGISTERED NUMBER:

05702652 (England and Wales)

ACCOUNTANTS:

Bayler Wood Associates Ltd

Chartered Certified Accountants

2 Church Lane

Walgrave

Northamptonshire

NN6 9QH

FIXED ASSETS

Tangible assets

4

845

3,172

Investment property

5

182,139

99,239

182,984

102,411

CURRENT ASSETS

Debtors

6

25,996

32,420

Cash at bank

142,272

200,875

168,268

233,295

CREDITORS

Amounts falling due within one year

7

101,176

98,553

NET CURRENT ASSETS

67,092

134,742

TOTAL ASSETS LESS CURRENT LIABILITIES

250,076

237,153

CREDITORS

Amounts falling due after more than one year

8

(1,500

)

(7,500

)

PROVISIONS FOR LIABILITIES

(181

)

(737

)

NET ASSETS

248,395

228,916

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

248,295

228,816

SHAREHOLDERS' FUNDS

248,395

228,916

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 director acknowledges his 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 director and authorised for issue on 3 January 2026 and were signed by:

S J Brewer - Director

1.	STATUTORY INFORMATION

Bayler Wood Associates 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.

Turnover

Turnover represents net invoiced provision of services, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investment property

Investment property is not depreciated, and will be revalued to market value every 5 years from anniversary of purchase.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2024

and 30 April 2025

36,863

DEPRECIATION

At 1 May 2024

33,691

Charge for year

2,327

At 30 April 2025

36,018

NET BOOK VALUE

At 30 April 2025

845

At 30 April 2024

3,172

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

99,239

Additions

82,900

At 30 April 2025

182,139

NET BOOK VALUE

At 30 April 2025

182,139

At 30 April 2024

99,239

Included in fair value of investment property is freehold land of £ 182,139 (2024 - £ 99,239 ) which is not depreciated.

The directors consider the fair value of the property to not be materially different to cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

17,491

21,631

Prepayments

8,505

10,789

25,996

32,420

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

4,295

105

Social security and other taxes

32,116

35,612

VAT

14,055

16,208

Directors loan account

35

15,953

Sundry creditors and accruals

44,675

24,675

101,176

98,553

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

1,500

7,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100