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Registered Number: 11227929
BAYA FINANCIAL LTD
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Baya Financial Ltd Contents Page For the year ended 30 April 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Baya Financial Ltd Accountants' Report For the year ended 30 April 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Baya Financial Ltd for the year ended 30 April 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Baya Financial Ltd for the year ended 30 April 2025 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Baya Financial Ltd , as a body, in accordance with the terms of our engagement letter dated 18 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Baya Financial Ltd and state those matters that we have agreed to state to the Board of Directors of Baya Financial Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baya Financial Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Baya Financial Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Baya Financial Ltd . You consider that Baya Financial Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Baya Financial Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 30 April 2025. .................................................... John Cumberlidge Moose Accounting Limited Studio 512/513 The Custard Factory Gibb Street Birmingham B9 4DP 18 January 2026 1

Baya Financial Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,060 |  | 323
|  | 3,060 |  | 323
Current assets |  |  |
Debtors |  | 574,702 |  | 436,139
Cash at bank and in hand |  | 96,168 |  | 279,389
|  | 670,870 |  | 715,528
Creditors: amount falling due within one year |  | (93,312) |  | (120,678)
Net current assets |  | 577,558 |  | 594,850
Total assets less current liabilities |  | 580,618 |  | 595,173
Creditors: amount falling due after more than one year |  | (25,946) |  | (32,702)
Net assets |  | 554,672 |  | 562,471
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 554,572 |  | 562,371
Shareholders' funds |  | 554,672 |  | 562,471
For the year ended 30 April 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 January 2026 and were signed by:
------------------------------- Jacqueline Houguez-Simmons Director
2

Baya Financial Ltd Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information Baya Financial Ltd is a private company, limited by shares, registered in England and Wales, registration number 11227929, registration address Studio 520, The Custard Factory, Gibb Street, Birmingham, B9 4DP. The presentation currency is £ sterling
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 May 2024 | 100 |  | 973 |  | 1,073
Additions | - |  | 2,737 |  | 2,737
Disposals | - |  | - |  | -
At 30 April 2025 | 100 |  | 3,710 |  | 3,810
Depreciation
At 01 May 2024 | - |  | 750 |  | 750
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 30 April 2025 | - |  | 750 |  | 750
Net book values
Closing balance as at 30 April 2025 | 100 |  | 2,960 |  | 3,060
Opening balance as at 01 May 2024 | 100 |  | 223 |  | 323
3