REGISTERED NUMBER: SC140854 (Scotland)

Financial Statements For The Year Ended 28 February 2026

for

Bayworld Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

L O Franchi

Ms F M Jones

M O Franchi

REGISTERED OFFICE:

C/O Robb Ferguson

3rd Floor 70 West Regent Street

GLASGOW

G2 2QZ

REGISTERED NUMBER:

SC140854 (Scotland)

FIXED ASSETS

Tangible assets

4

1

1

CURRENT ASSETS

Debtors

5

2

2

Cash at bank

9

9

11

11

CREDITORS

Amounts falling due within one year

6

1,780

1,780

NET CURRENT LIABILITIES

(1,769

)

(1,769

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,768

)

(1,768

)

CAPITAL AND RESERVES

Called up share capital

152

152

Revaluation reserve

1

1

Retained earnings

(1,921

)

(1,921

)

SHAREHOLDERS' FUNDS

(1,768

)

(1,768

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

L O Franchi - Director

1.	STATUTORY INFORMATION

Bayworld Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The company was dormant throughout the current year and previous year.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the statement of comprehensive income. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the statement of comprehensive income.

Property

The property has been valued on an open market basis by the directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 March 2025

and 28 February 2026

1

NET BOOK VALUE

At 28 February 2026

1

At 28 February 2025

1

Cost or valuation at 28 February 2026 is represented by:

Land and

buildings

£

Valuation in 1993

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

2

2

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

1,780

1,780