Company No: 05544068 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	5		0
Tangible assets	4	126,689		151,864
Investments	5	100		0
		126,794		151,864
Current assets
Debtors	6	81,878		81,181
Cash at bank and in hand		43,803		28,772
		125,681		109,953
Creditors: amounts falling due within one year	7	( 105,644)		( 63,385)
Net current assets		20,037		46,568
Total assets less current liabilities		146,831		198,432
Creditors: amounts falling due after more than one year	8	( 2,083)		( 36,031)
Provision for liabilities		( 24,800)		( 28,854)
Net assets		119,948		133,547
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		119,848		133,447
Total shareholders' funds		119,948		133,547

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Baypoint Surveys Limited (registered number: 05544068) were approved and authorised for issue by the Board of Directors on 24 July 2026. They were signed on its behalf by:

S Bazeley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Baypoint Surveys Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 82 Castle Lane West, Bournemouth, Dorset, BH9 3JU.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised when the sale of services for surveying is provided.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance or straight line basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 November 2024	0		0
Additions	5		5
At 31 October 2025	5		5
Accumulated amortisation
At 01 November 2024	0		0
At 31 October 2025	0		0
Net book value
At 31 October 2025	5		5
At 31 October 2024	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 November 2024	206,833		133,020		108,920		4,860		453,633
Additions	0		0		430		6,573		7,003
At 31 October 2025	206,833		133,020		109,350		11,433		460,636
Accumulated depreciation
At 01 November 2024	134,592		80,177		85,650		1,350		301,769
Charge for the financial year	14,448		10,569		4,676		2,485		32,178
At 31 October 2025	149,040		90,746		90,326		3,835		333,947
Net book value
At 31 October 2025	57,793		42,274		19,024		7,598		126,689
At 31 October 2024	72,241		52,843		23,270		3,510		151,864

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 November 2024	0		0
Additions	100		100
At 31 October 2025	100		100
Carrying value at 31 October 2025	100		100
Carrying value at 31 October 2024	0		0

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.10.2025	Held
Southern Land Surveys (UK) Ltd	Towngate House, 2-8 Parkstone Road, Poole, Dorset, United Kingdom, BH15 2PW	Dormant Company	Ordinary	100.00%	Direct

The capital and reserves and the profit of the subsidiary undertaking was as follows:

	Capital and reserves at 2025	Profit for the year ended 2025
	£	£
Southern Land Surveys (UK) Ltd	100	0

6. Debtors

	2025		2024
	£		£
Trade debtors	77,039		80,019
Prepayments	4,839		1,162
	81,878		81,181

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		1,341
Corporation tax	21,865		5,105
Other taxation and social security	36,519		24,675
Obligations under finance leases and hire purchase contracts (secured)	33,545		25,068
Other creditors	13,715		7,196
	105,644		63,385

Obligations under finance leases and hire purchase contracts are secured against the company assets to which it relates.

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	2,083		36,031

Obligations under finance leases and hire purchase contracts are secured against the company assets to which it relates.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Financial commitments

Other financial commitments

	2025		2024
	£		£
Other financial commitments	12,250		10,700