REGISTERED NUMBER: 03353180 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2026

FOR

BAYWORTH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S C S Lewis

SECRETARY:

S C S Lewis

REGISTERED OFFICE:

The Old Workshops

Brucombe Lane

Bayworth

Oxford

Oxfordshire

OX13 6QU

REGISTERED NUMBER:

03353180 (England and Wales)

ACCOUNTANTS:

J A Muncey FCCA

31 Astrop Road

Middleton Cheney

Banbury

Oxfordshire

OX17 2PQ

FIXED ASSETS

Tangible assets

5

20,168

23,269

Investment property

6

550,000

550,000

570,168

573,269

CURRENT ASSETS

Cash at bank

2,810

1,170

CREDITORS

Amounts falling due within one year

7

6,478

23,034

NET CURRENT LIABILITIES

(3,668

)

(21,864

)

TOTAL ASSETS LESS CURRENT LIABILITIES

566,500

551,405

PROVISIONS FOR LIABILITIES

74,069

74,844

NET ASSETS

492,431

476,561

CAPITAL AND RESERVES

Called up share capital

8

2

2

Revaluation reserve

9

142,413

142,413

Fair value reserve

9

237,683

237,683

Retained earnings

9

112,333

96,463

SHAREHOLDERS' FUNDS

492,431

476,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 22nd September 2026 and were signed by:

S C S Lewis - Director

1.	STATUTORY INFORMATION

Bayworth 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.

The company is owned 50% by SPL (Oxford) Limited whose registered office is Brook House, 39 North Hinksey Village, Oxford OX2 0NA. The group is not required to prepare consolidated accounts.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Income is derived from the hiring out of the property. Revenue is recognised once hirer has booked and paid for the period hired.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

Included as a provision is the potential capital gains tax that would be payable on any future disposal of the property shown in the accounts.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2025

39,440

Additions

800

At 30th April 2026

40,240

DEPRECIATION

At 1st May 2025

16,171

Charge for year

3,901

At 30th April 2026

20,072

NET BOOK VALUE

At 30th April 2026

20,168

At 30th April 2025

23,269

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

and 30th April 2026

550,000

NET BOOK VALUE

At 30th April 2026

550,000

At 30th April 2025

550,000

Included in fair value of investment property is freehold land of £ 70,000 (2025 - £ 70,000 ) which is not depreciated.

Fair value at 30th April 2026 is represented by:

£

Valuation in 2026

550,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

186,113

186,113

Aggregate depreciation

(39,205

)

(35,925

)

Freehold property was valued on an market valuation basis on 30th April 2026 by the director .

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

4,268

3,615

Directors' current accounts

1,506

18,907

Accrued expenses

704

512

6,478

23,034

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

1

2

2

9.

RESERVES

Fair

Retained

Revaluation

value

earnings

reserve

reserve

Totals

£

£

£

£

At 1st May 2025

96,463

142,413

237,683

476,559

Profit for the year

15,870

15,870

At 30th April 2026

112,333

142,413

237,683

492,429

10.	RELATED PARTY DISCLOSURES

Included in creditors is an amount owed of £1,506 to the director SCS Lewis.(2025 £18,907) Confirmation has been given that repayment of this amount will not be requested until cash flow allows.

11.	ULTIMATE CONTROLLING PARTY

S C S Lewis is regarded as the ultimate controlling party by virtue of her shareholding.