THE BAY OF SMALL ISLANDS COMPANY LIMITED


Directors	GLYNN, Anthony Christopher
	GLYNN, Kirsty


Company Secretary	GLYNN, Kirsty


Registered Address	Broxhead House
	60 Barbados Road
	Bordon
	GU35 0FX


Registered Number	09970422 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		336,002		341,850
			336,002		341,850
Current assets
Debtors	4	88,301		99,301
Cash at bank and on hand		3,335		5,093
		91,636		104,394
Creditors amounts falling due within one year	5	(431,573)		(427,567)
Net current assets (liabilities)			(339,937)		(323,173)
Total assets less current liabilities			(3,935)		18,677
Creditors amounts falling due after one year	6		(65,910)		(77,910)
Net assets			(69,845)		(59,233)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(69,945)		(59,333)
Shareholders' funds			(69,845)		(59,233)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2026, and are signed on its behalf by:

GLYNN, Anthony Christopher
Director
Registered Company No. 09970422

THE BAY OF SMALL ISLANDS COMPANY LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	70	-
Vehicles	-	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Vehicles	Total
	£	£	£
Cost or valuation
At 01 February 25	346,850	13,680	360,530
At 31 January 26	346,850	13,680	360,530
Depreciation and impairment
At 01 February 25	12,140	6,540	18,680
Charge for year	2,428	3,420	5,848
At 31 January 26	14,568	9,960	24,528
Net book value
At 31 January 26	332,282	3,720	336,002
At 31 January 25	334,710	7,140	341,850

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Amounts owed by group undertakings	88,300	99,300
Other debtors	1	1
Total	88,301	99,301

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	411,888	415,885
Accrued liabilities and deferred income	19,685	11,682
Total	431,573	427,567

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	65,910	77,910
Total	65,910	77,910