Bayscope Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09722146

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		3,000
Tangible Assets	5		1,970		2,317

			1,970		5,317
CURRENT ASSETS
Stocks	6	42,000		31,205
Debtors	7	1,750		4,430
Cash at bank and in hand		14,726		36,906

		58,476		72,541
Creditors: Amounts Falling Due Within One Year	8	(111,104 )		(89,773 )

NET CURRENT ASSETS (LIABILITIES)			(52,628 )		(17,232 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(50,658 )		(11,915 )

Creditors: Amounts Falling Due After More Than One Year	9		(5,000 )		(15,000 )

NET LIABILITIES			(55,658 )		(26,915 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(55,659 )		(26,916 )

SHAREHOLDERS' FUNDS			(55,658)		(26,915)

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Bayscope Trading Limited

Balance Sheet (continued)

As At 29 August 2025

For the year ending 29 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Miah

Director

29 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bayscope Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09722146 . The registered office is C/O Seftons, 135 - 143 Union Street, Oldham, Lancashire, OL1 1TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate with the support of the directors.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Bayscope Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 August 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 30 August 2024	30,000

As at 29 August 2025	30,000

Amortisation
As at 30 August 2024	27,000
Provided during the period	3,000

As at 29 August 2025	30,000

Net Book Value
As at 29 August 2025	-

As at 30 August 2024	3,000

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 30 August 2024	4,273	5,727	10,000

As at 29 August 2025	4,273	5,727	10,000

Depreciation
As at 30 August 2024	3,077	4,606	7,683
Provided during the period	179	168	347

As at 29 August 2025	3,256	4,774	8,030

Net Book Value
As at 29 August 2025	1,017	953	1,970

As at 30 August 2024	1,196	1,121	2,317

6. Stocks

	2025	2024
	£	£
Stock	42,000	31,205

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Bayscope Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,750	4,430

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	120
Bank loans and overdrafts	10,000	10,000
Other creditors	10,253	4,178
Taxation and social security	90,851	75,475

	111,104	89,773

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,000	15,000

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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