Bay Dining Ltd Accounts






Bay Dining Ltd

	Company No. 08849601
		Information for Filing with The Registrar
		31 January 2026

The Director presents her report and the accounts for the year ended 31 January 2026.

Principal activities
The principal activity of the company during the year under review was wholesale and retail of prepared vietnamese foods.




Director

The Director who served at any time during the year was as follows:

L. Phan









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

L. Phan
Director
07 September 2026

at	31 January 2026
Company No.		08849601	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	12,178	17,721


				12,178	17,721
Current assets
	Stocks		6	21,300	13,100
	Debtors		7	16,121	18,513

	Cash at bank and in hand			4,638	13,813
				42,059	45,426
Creditors: Amount falling due within one year			8	(73,062)	(104,655)
Net current liabilities				(31,003)	(59,229)
Total assets less current liabilities				(18,825)	(41,508)
Creditors: Amounts falling due after more than one year			9	-	(13,897)



Net liabilities				(18,825)	(55,405)

Capital and reserves
	Called up share capital			150	150



	Profit and loss account		11	(18,975)	(55,555)

Total equity				(18,825)	(55,405)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 07 September 2026 and signed on its behalf by:
L. Phan
Director
07 September 2026

for the year ended 31 January 2026

General information

Bay Dining Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08849601

Its registered office is:

Canterbury Industrial Estate

Unit 4

297 Ilderton Road

London

SE15 1NP

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents net invoiced sales of goods, excluding value-added tax and trade discounts.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and rebates.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20%% Reducing balance

Furniture, fittings and equipment

20%% Reducing balance

Leased assets

Assets held under finance leases are recognised as assets of the company at their fair value or, if lower, at the present value of the minimum lease payments, determined at the inception of the lease.

The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioned between finance charges and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are charged directly against income.

Assets held under finance leases are depreciated over the shorter of the lease term and the useful life of the underlying asset.

Operating Leases
Rentals payable under operating leases are charged to the Statement of Income and Retained Earnings (Profit and Loss account) on a straight-line basis over the term of the lease. Any lease incentives received (such as rent-free periods) are spread evenly over the entire lease term.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	10	10

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	1,114	(11,957)

		Total corporation tax	1,114	(11,957)





		Tax on profit on ordinary activities	1,114	(11,957)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-8310	£	£
		Profit on ordinary activities before tax	37,694	(81,670)

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	9,424	(20,418)
		Expenses not deductible for tax purposes	(8,310)	8,461




		Tax on profit on ordinary activities	1,114	(11,957)

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 February 2025	4,588	206,121	210,709
		Additions	-	2,749	2,749


		Disposals	-	(87,771)	(87,771)
		At 31 January 2026	4,588	121,099	125,687
		Depreciation
		At 1 February 2025	4,588	188,401	192,989
		Charge for the year	-	3,045	3,045


		Disposals	-	(82,525)	(82,525)
		At 31 January 2026	4,588	108,921	113,509
		Net book values
		At 31 January 2026	-	12,178	12,178
		At 31 January 2025	-	17,720	17,720

6	Stocks
			2026	2025
			£	£


		Finished goods	21,300	13,100
			21,300	13,100

7	Debtors
			2026	2025
			£	£
		Trade debtors	5,265	2,031

		Corporation tax recoverable	10,856	11,970


		Loans to directors	-	4,512


			16,121	18,513

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	3,506	-


		Trade creditors	37,310	16,041
		Amounts owed to group undertakings	-	71,727
		Taxes and social security	(91)	877
		Loans from directors	(4,512)	-
		Other creditors	21,275	-
		Accruals and deferred income	15,574	16,010
			73,062	104,655

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	13,897






			-	13,897

Share Capital

Allocated, called up and fully paid 150 Ordinary Shares at £1.00 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Advances and credits to directors
			2026
			£







		The advance is unsecured, interest-free, and repayable on demand. The maximum overdrawn balance outstanding during the year was £4,512 (2024: £4,512).