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COMPANY REGISTRATION NUMBER: 03427758

BAYGAS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 September 2025

BAYGAS LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 486,271 | 487,431

CURRENT ASSETS

Stocks | 151 |  | 175
Debtors | 6 | 798 |  | 1,217
Cash at bank and in hand | 34,829 |  | 30,187
| --------- |  | ---------
| 35,778 |  | 31,579

CREDITORS: amounts falling due within one year | 7 | 23,564 |  | 22,387
| --------- |  | ---------
NET CURRENT ASSETS |  | 12,214 | 9,192
|  | ----------- | -----------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 498,485 | 496,623
|  | ----------- | -----------
NET ASSETS |  | 498,485 | 496,623
|  | ----------- | -----------

CAPITAL AND RESERVES

Called up share capital |  | 2 | 2
Profit and loss account |  | 498,483 | 496,621
|  | ----------- | -----------
SHAREHOLDERS FUNDS |  | 498,485 | 496,623
|  | ----------- | -----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 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 year 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 .

BAYGAS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 9 January 2026 , and are signed on behalf of the board by:

C M Jeffreys |
Director |

Company registration number: 03427758

BAYGAS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Mannin Way, Lancaster Business Park, Caton Road, Lancaster, LA1 3SW.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
REVENUE RECOGNITION
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
DEPRECIATION
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Equipment | - | 15% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

STOCKS
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. TANGIBLE ASSETS

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £

Cost |  |  |  |  |
At 1 October 2024 and 30 September 2025 | 483,308 | 7,426 | 16,249 | 2,196 | 509,179
| ----------- | -------- | --------- | -------- | -----------
Depreciation |  |  |  |  |
At 1 October 2024 | – | 6,050 | 13,622 | 2,076 | 21,748
Charge for the year | – | 243 | 876 | 41 | 1,160
| ----------- | -------- | --------- | -------- | -----------
At 30 September 2025 | – | 6,293 | 14,498 | 2,117 | 22,908
| ----------- | -------- | --------- | -------- | -----------
Carrying amount |  |  |  |  |
At 30 September 2025 | 483,308 | 1,133 | 1,751 | 79 | 486,271
| ----------- | -------- | --------- | -------- | -----------
At 30 September 2024 | 483,308 | 1,376 | 2,627 | 120 | 487,431
| ----------- | -------- | --------- | -------- | -----------

6. DEBTORS

| 2025 | 2024
| £ | £

Prepayments and accrued income | 798 | 1,217
| ----- | --------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £

Accruals and deferred income | 1,792 | 1,923
Corporation tax | 860 | –
Director loan accounts | 20,912 | 20,464
| --------- | ---------
| 23,564 | 22,387
| --------- | ---------