REGISTERED NUMBER: 03164823 (England and Wales)

BAYHAM HOLDINGS LIMITED

Unaudited Financial Statements

for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

C J Balment

Registered office:

Rutherford Road

Daneshill Industrial Estate

Basingstoke

Hampshire

RG24 8PG

Registered number:

03164823 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investments

4

51,000

51,000

Current assets

Cash at bank

1,923,349

1,779,496

Creditors

Amounts falling due within one year

5

(1,945,323

)

(1,826,260

)

Net current liabilities

(21,974

)

(46,764

)

Total assets less current liabilities

29,026

4,236

Capital and reserves

Called up share capital

6

50,000

50,000

Retained earnings

(20,974

)

(45,764

)

Shareholders' funds

29,026

4,236

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 6 January 2026 and were signed by:

C J Balment - Director

1.	Statutory information

Bayham Holdings 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Going concern

The director has given due consideration to the business and the impact of the COVID-19 viral pandemic on the ability to continue to trade. He is mindful that this is one of the most significant economic events for the UK with unprecedented levels of uncertainty of outcomes. It is therefore difficult to evaluate all of the potential implications on the company's trade, customers, suppliers and wider economy. However, he is of the view, based on current circumstances, that the business is well prepared to go forward with the support of the subsidiary company Bayham Limited.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries

Interests in subsidiary are measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include cash, bank balances and amounts due by group undertakings, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and amounts due to group undertakings are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	Employees and directors

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

4.	Fixed asset investments

Details of the company's subsidiaries at 30 April 2025 are as follows:

Name of undertaking

Registered office

Class of shares held

% Held direct

Bayham Limited

Rutherford Road, Daneshill Industrial Estate, Basingstoke, Hampshire, RG24 8PG

Ordinary shares

100.00

The Ranger Instrument Company Limited

As above

Ordinary shares

100.00

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

1,936,275

1,819,729

Taxation and social security

6,264

4,131

Other creditors

2,784

2,400

1,945,323

1,826,260

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200,000

Ordinary Share

25p

50,000

50,000

7.	Related party disclosures

At the year end the amount of £1,936,275 (2024 - £1,819,729) was due to group undertakings.