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.

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