Baws Holding Limited

Baws Holding Limited
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Baws Holding Limited Accountants' Report For the year ended 31 May 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. More Than Accountants Limited 31 May 2026 .................................................... More Than Accountants Limited 5 Canon Court Institute Street BL1 1PZ 26 August 2026 1

Baws Holding Limited
Accountants' Report
For the year ended 31 May 2026

Accountants report

You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
More Than Accountants Limited
31 May 2026

....................................................

More Than Accountants Limited
5 Canon Court
Institute Street
BL1 1PZ
26 August 2026

1

Registered Number: 12192225 Baws Holding Limited
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	186,489	821,961
Investments	4	50,400	50,400
		236,889	872,361
Current assets
Debtors		79,215	170,028
Cash at bank and in hand		671,583	39,200
		750,798	209,228
Creditors: amount falling due within one year		(64,221)	(73,713)
Net current assets		686,577	135,515

Total assets less current liabilities		923,466	1,007,876
Creditors: amount falling due after more than one year		(49,838)	(102,549)
Provisions for liabilities		(26,584)	(43,651)
Net assets		847,044	861,676

Capital and reserves
Called up share capital		400	400
Profit and loss account		846,644	861,276
Shareholders' funds		847,044	861,676

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 26 August 2026 and were signed by:

-------------------------------
Raymond Charles Falconer
Director

2

Baws Holding Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Baws Holding Limited is a private company, limited by shares, registered in England and Wales, registration number 12192225, registration address 24/25 24/25 Orchard Business Park, Newbury Road, Kingsclere, Hampshire.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Investment properties	Total
	£	£	£	£
At 01 June 2025	1,479	354,718	585,000	941,197
Additions	-	-	-	-
Disposals	-	(28,780)	(585,000)	(613,780)
At 31 May 2026	1,479	325,938	-	327,417
Depreciation
At 01 June 2025	448	118,788	-	119,236
Charge for year	155	32,741	-	32,896
On disposals	-	(11,204)	-	(11,204)
At 31 May 2026	603	140,325	-	140,928
Net book values
Closing balance as at 31 May 2026	876	185,613	-	186,489
Opening balance as at 01 June 2025	1,031	235,930	585,000	821,961

4.

Investments

Cost	Investments in group undertakings	Other investments other than loans	Total
	£	£	£
At 01 June 2025	400	50,000	50,400
Additions	-	-	-
Disposals	-	-	-
At 31 May 2026	400	50,000	50,400

5.

Advances and Credits

Raymond Charles Falconer

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Raymond Charles Falconer	-		766		-		-		-		-		766
	-		766		-		-		-		-		766

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Raymond Charles Falconer	-		-		-		-		-		-		-
	-		-		-		-		-		-		-

3

Registered Number: 12192225
England and Wales
BAWS HOLDING LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026