Company Registration No. 08199254 (England and Wales)
BAY TREE FINE FOODS LIMITED
Unaudited accounts
for the year ended 30 September 2026
BAY TREE FINE FOODS LIMITED
Unaudited accounts
Contents
BAY TREE FINE FOODS LIMITED
Company Information
for the year ended 30 September 2026
Directors
Beverley Sullivan
Faye Hutchins
Company Number
08199254 (England and Wales)
Registered Office
9 NEWBURY STREET
WANTAGE
OXFORDSHIRE
OX12 8BU
Accountants
JENKIN IRVING PHILLIPS LIMITED
POST OFFICE VAULTS
4 MARKET PLACE
WANTAGE
OXFORDSHIRE
OX12 8AT
BAY TREE FINE FOODS LIMITED
Statement of financial position
as at 30 September 2026
Tangible assets
1,931
2,343
Cash at bank and in hand
9,227
17,841
Creditors: amounts falling due within one year
(13,943)
(19,310)
Net current assets
687
3,934
Called up share capital
100
100
Profit and loss account
2,518
6,177
Shareholders' funds
2,618
6,277
For the year ending 30 September 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 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 of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
Beverley Sullivan
Director
Company Registration No. 08199254
BAY TREE FINE FOODS LIMITED
Notes to the Accounts
for the year ended 30 September 2026
BAY TREE FINE FOODS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08199254. The registered office is 9 NEWBURY STREET, WANTAGE, OXFORDSHIRE, OX12 8BU.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
20% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
BAY TREE FINE FOODS LIMITED
Notes to the Accounts
for the year ended 30 September 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 October 2025
2,706
19,517
22,223
At 30 September 2026
2,706
19,742
22,448
At 1 October 2025
2,706
17,174
19,880
Charge for the year
-
637
637
At 30 September 2026
2,706
17,811
20,517
At 30 September 2026
-
1,931
1,931
At 30 September 2025
-
2,343
2,343
Amounts falling due within one year
Accrued income and prepayments
3,903
3,903
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
4,868
1,893
Loans from directors
2,091
9,902
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Average number of employees
During the year the average number of employees was 5 (2025: 5).