IRIS Accounts Production v26.2.0.496 09843729 Board of Directors 1.1.25 31.12.25 31.12.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09843729 2024-12-31 09843729 2025-12-31 09843729 2025-01-01 2025-12-31 09843729 2023-12-31 09843729 2024-01-01 2024-12-31 09843729 2024-12-31 09843729 ns15:EnglandWales 2025-01-01 2025-12-31 09843729 ns14:PoundSterling 2025-01-01 2025-12-31 09843729 ns10:Director1 2025-01-01 2025-12-31 09843729 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09843729 ns10:SmallEntities 2025-01-01 2025-12-31 09843729 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09843729 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09843729 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09843729 ns10:FullAccounts 2025-01-01 2025-12-31 09843729 ns10:Director2 2025-01-01 2025-12-31 09843729 ns10:RegisteredOffice 2025-01-01 2025-12-31 09843729 ns5:CurrentFinancialInstruments 2025-12-31 09843729 ns5:CurrentFinancialInstruments 2024-12-31 09843729 ns5:ShareCapital 2025-12-31 09843729 ns5:ShareCapital 2024-12-31 09843729 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09843729 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09843729 ns5:PlantMachinery 2024-12-31 09843729 ns5:FurnitureFittings 2024-12-31 09843729 ns5:PlantMachinery 2025-01-01 2025-12-31 09843729 ns5:FurnitureFittings 2025-01-01 2025-12-31 09843729 ns5:PlantMachinery 2025-12-31 09843729 ns5:FurnitureFittings 2025-12-31 09843729 ns5:PlantMachinery 2024-12-31 09843729 ns5:FurnitureFittings 2024-12-31 09843729 ns5:CostValuation 2024-12-31 09843729 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09843729 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09843729 ns5:CurrentFinancialInstruments 2025-01-01 2025-12-31 09843729 ns5:DeferredTaxation 2024-12-31 09843729 ns5:DeferredTaxation 2025-01-01 2025-12-31 09843729 ns5:DeferredTaxation 2025-12-31

REGISTERED NUMBER: 09843729 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BARON'S BAY LTD

| BARON'S BAY LTD (REGISTERED NUMBER: 09843729) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BARON'S BAY LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | N K Blencowe

| M Blencowe

| REGISTERED OFFICE: | 10 Prince Albert Street

| Brighton

| East Sussex

| BN1 1HE

| REGISTERED NUMBER: | 09843729 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| BARON'S BAY LTD (REGISTERED NUMBER: 09843729) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,869 |  | 4,192 |  |

Investments | 5 | 1 |  | 1 |  |

2,870 |  | 4,193 |  |

CURRENT ASSETS

Stocks | 6 | 3,323,845 |  | 3,322,162 |  |

Debtors | 7 | 130,641 |  | 171,764 |  |

Cash at bank | 22,683 |  | 8,389 |  |

3,477,169 |  | 3,502,315 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,775,212 |  | 2,732,474 |  |

NET CURRENT (LIABILITIES)/ASSETS | (298,043 | ) | 769,841 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (295,173 | ) | 774,034 |  |

PROVISIONS FOR LIABILITIES | 9 | 716 |  | 1,047 |  |

NET (LIABILITIES)/ASSETS | (295,889 | ) | 772,987 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | (296,089 | ) | 772,787 |  |

(295,889 | ) | 772,987 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

N K Blencowe - Director

| BARON'S BAY LTD (REGISTERED NUMBER: 09843729) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Baron's Bay Ltd 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.

| 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.

| Related party exemption

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & machinery |  | - 25% reducing balance |  |

| Fixtures and fittings |  | - 25% reducing balance |  |

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Land and properties that are held with the active intention of selling in the ordinary course of business are classified as stock.

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| At each reporting date an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| BARON'S BAY LTD (REGISTERED NUMBER: 09843729) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Turnover

| Turnover represents the following types of income

| - Income from the sale of properties

| All income is recognised on a receivable basis

| Turnover represents sales of services and is recognised at the point the customer is entitled to consideration.

| Going concern

| The directors acknowledge the net liabilities position and have agreed that they will continue to support the company, so it is able to fulfil its obligations as they fall due by being funded by companies under common control. The company will be able to meet the liabilities in full, for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate

3. | EMPLOYEES

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 28,667 |  | 2,741 |  | 31,408 |  |

| DEPRECIATION

| At 1 January 2025 | 24,842 |  | 2,374 |  | 27,216 |  |

| Charge for year | 956 |  | 367 |  | 1,323 |  |

| At 31 December 2025 | 25,798 |  | 2,741 |  | 28,539 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,869 |  | - |  | 2,869 |  |

| At 31 December 2024 | 3,825 |  | 367 |  | 4,192 |  |

| BARON'S BAY LTD (REGISTERED NUMBER: 09843729) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Investment

| in

| subsidiary

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  |

| At 31 December 2024 | 1 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Land and property held for

| sale | 3,323,845 |  | 3,322,162 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 10,641 |  | 8,994 |  |

| Tax | - |  | 41,895 |  |

| Prepayments and accrued income | 120,000 |  | 120,875 |  |

130,641 |  | 171,764 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 7,343 |  | 345 |  |

| Amounts owed to group undertakings | 24,450 |  | 24,450 |  |

| VAT | 977 |  | 1,230 |  |

| Other creditors | 1,648,906 |  | 555,883 |  |

| Directors' current accounts | 2,091,776 |  | 2,148,640 |  |

| Accruals and deferred income | 1,760 |  | 1,926 |  |

3,775,212 |  | 2,732,474 |  |

| Included within other creditors is £1,645,541 (2024: £552,658) due to companies under common control.

| The amounts due to the directors represents the maximum amount outstanding during the year, and these amounts are interest free and repayable on demand..

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 716 |  | 1,047 |  |

| BARON'S BAY LTD (REGISTERED NUMBER: 09843729) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 1,047 |  |

| Utilised during year | (331 | ) |

| Balance at 31 December 2025 | 716 |  |