REGISTERED NUMBER: 06057523 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BAY TREE CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Werro

Mr P J Werro

SECRETARY:

Mr M Werro

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

06057523 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Natwest

62 Fore Street

Trowbridge

Wiltshire

BA14 8EX

FIXED ASSETS

Tangible assets

4

16,274

25,492

CURRENT ASSETS

Stocks

5

5,865

3,578

Debtors

6

10,781

4,055

Cash at bank and in hand

29,639

9,209

46,285

16,842

CREDITORS

Amounts falling due within one year

7

40,309

27,920

NET CURRENT ASSETS/(LIABILITIES)

5,976

(11,078

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,250

14,414

CREDITORS

Amounts falling due after more than one year

8

(775

)

(5,867

)

PROVISIONS FOR LIABILITIES

(3,090

)

(4,841

)

NET ASSETS

18,385

3,706

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,285

3,606

SHAREHOLDERS' FUNDS

18,385

3,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mr M Werro - Director

Mr P J Werro - Director

1.	STATUTORY INFORMATION

Bay Tree Catering 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.

Turnover

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

Tangible fixed assets

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

Short leasehold

-

Straight line over the life of the lease

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 February 2025

22,651

54,706

2,986

Additions

-

8,393

-

Disposals

-

(4,290

)

-

At 31 January 2026

22,651

58,809

2,986

DEPRECIATION

At 1 February 2025

22,651

34,478

2,798

Charge for year

-

12,759

134

Eliminated on disposal

-

(4,290

)

-

At 31 January 2026

22,651

42,947

2,932

NET BOOK VALUE

At 31 January 2026

-

15,862

54

At 31 January 2025

-

20,228

188

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

22,196

3,765

106,304

Additions

-

-

8,393

Disposals

-

-

(4,290

)

At 31 January 2026

22,196

3,765

110,407

DEPRECIATION

At 1 February 2025

17,757

3,128

80,812

Charge for year

4,439

279

17,611

Eliminated on disposal

-

-

(4,290

)

At 31 January 2026

22,196

3,407

94,133

NET BOOK VALUE

At 31 January 2026

-

358

16,274

At 31 January 2025

4,439

637

25,492

5.

STOCKS

2026

2025

£

£

Stocks

5,865

3,578

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,686

1,228

Other debtors

5,316

1,735

Directors' current accounts

1,104

-

Prepayments

2,675

1,092

10,781

4,055

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,324

5,324

Trade creditors

2,600

2,642

Tax

12,580

3,120

Social security and other taxes

620

568

Pension creditor

100

60

VAT

4,324

2,193

Other creditors

4,732

2,021

Directors' current accounts

-

3,155

Accrued expenses

10,029

8,837

40,309

27,920

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

775

5,867

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr P J Werro and Mr M Werro

Balance outstanding at start of year

(3,155

)

(3,425

)

Amounts advanced

31,467

30,678

Amounts repaid

(27,208

)

(30,408

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,104

(3,155

)

Loan is unsecured, interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £27,000 were paid to the directors .

11.

LOAN

The £6,099 bounce back loan is fully underwritten by the government under the covid 19 support measures.