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REGISTERED NUMBER: 02921263 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BAYGAIN LIMITED
GBJ Financial Limited
Sterling House
27 Hatchlands Road
Redhill
Surrey
RH1 6RW








BAYGAIN LIMITED (REGISTERED NUMBER: 02921263)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BAYGAIN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: M C Hammond





REGISTERED OFFICE: Sterling House,
27 Hatchlands Road,
Redhill,
Surrey
RH1 6RW





REGISTERED NUMBER: 02921263 (England and Wales)





ACCOUNTANTS: GBJ Financial Limited
Sterling House
27 Hatchlands Road
Redhill
Surrey
RH1 6RW
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BAYGAIN LIMITED (REGISTERED NUMBER: 02921263)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
Investment property 5 750,000 750,000
750,100 750,100

CURRENT ASSETS
Debtors 6 1,036,934 839,606

CREDITORS
Amounts falling due within one year 7 148,197 19,400
NET CURRENT ASSETS 888,737 820,206
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,638,837
1,570,306

PROVISIONS FOR LIABILITIES 165,097 165,097
NET ASSETS 1,473,740 1,405,209

CAPITAL AND RESERVES
Called up share capital 500,000 500,000
Fair value reserve 8 538,181 538,181
Retained earnings 435,559 367,028
SHAREHOLDERS' FUNDS 1,473,740 1,405,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

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BAYGAIN LIMITED (REGISTERED NUMBER: 02921263)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:





M C Hammond - Director


The notes form part of these financial statements

-3-
BAYGAIN LIMITED (REGISTERED NUMBER: 02921263)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

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

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.

Preparation of consolidated financial statements
The financial statements contain information about Baygain Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 October 2024
and 30 September 2025 100
NET BOOK VALUE
At 30 September 2025 100
At 30 September 2024 100

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BAYGAIN LIMITED (REGISTERED NUMBER: 02921263)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


5. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 October 2024
and 30 September 2025 750,000
NET BOOK VALUE
At 30 September 2025 750,000
At 30 September 2024 750,000

The directors consider the value of the investment property at the year end to be £750,000.

A provision has been made for deferred tax on gains on revaluing the property to its fair value. The total amount provided is £165,097.

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Amounts owed by group undertakings 1,036,934 839,606

No fixed repayment terms have been agreed concerning the loan made to All Ingardens Limited, but the directors consider it to be a long term loan.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security 148,177 19,381
Other creditors 20 19
148,197 19,400

8. RESERVES
Fair value
reserve
£
At 1 October 2024
and 30 September 2025 538,181

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

-5-