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Company Registration No. 12350550 (England and Wales)
BAY LANDSCAPE DESIGN LTD Unaudited accounts for the year ended 31 December 2025
BAY LANDSCAPE DESIGN LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BAY LANDSCAPE DESIGN LTD Company Information for the year ended 31 December 2025
Director
Alastair William Menzies Bay
Company Number
12350550 (England and Wales)
Registered Office
14 BRETON CLOSE WHITELEY HAMPSHIRE PO15 7EW UNITED KINGDOM
Accountants
CASA Accountancy & Bookkeeping Ltd 17 Lipizzaner Fields Whiteley Fareham Hampshire PO15 7BH
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BAY LANDSCAPE DESIGN LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,806 
6,412 
Current assets
Cash at bank and in hand
- 
14,701 
Creditors: amounts falling due within one year
5
(27,024)
(24,624)
Net current liabilities
(27,024)
(9,923)
Net liabilities
(18,218)
(3,511)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(18,318)
(3,611)
Shareholders' funds
(18,218)
(3,511)
For the year ending 31 December 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2026 and were signed on its behalf by
Alastair William Menzies Bay Director Company Registration No. 12350550
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BAY LANDSCAPE DESIGN LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BAY LANDSCAPE DESIGN LTD is a private company, limited by shares, registered in England and Wales, registration number 12350550. The registered office is 14 BRETON CLOSE, WHITELEY, HAMPSHIRE, PO15 7EW, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
15% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
2,940 
4,000 
1,207 
8,147 
Additions
5,900 
- 
- 
5,900 
Disposals
(2,940)
- 
- 
(2,940)
At 31 December 2025
5,900 
4,000 
1,207 
11,107 
Depreciation
At 1 January 2025
735 
1,000 
- 
1,735 
Charge for the year
- 
1,000 
301 
1,301 
On disposals
(735)
- 
- 
(735)
At 31 December 2025
- 
2,000 
301 
2,301 
Net book value
At 31 December 2025
5,900 
2,000 
906 
8,806 
At 31 December 2024
2,205 
3,000 
1,207 
6,412 
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BAY LANDSCAPE DESIGN LTD Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,542 
- 
VAT
6,437 
6,086 
Taxes and social security
10,939 
10,655 
Other creditors
7,106 
7,883 
27,024 
24,624 
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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