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2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 12425382 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 12425382 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 12425382 dpl-frs:Item10 2022-02-01 2023-01-31 12425382 dpl-frs:Item10 2022-01-31 12425382 dpl-frs:Item10 2023-01-31 12425382 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 12425382 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 12425382 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 12425382 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 12425382 dpl-frs:Item11 2022-02-01 2023-01-31 12425382 dpl-frs:Item11 2022-01-31 12425382 dpl-frs:Item11 2023-01-31 12425382 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 12425382 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 12425382 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 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2022-01-31 12425382 frs-countries:RestWorldOutsideUK 2021-02-01 2022-01-31 12425382 frs-bus:HighestPaidDirector 2021-02-01 2022-01-31 12425382 frs-bus:PrivateLimitedCompanyLtd 2021-02-01 2022-01-31 12425382 frs-bus:CompanyLimitedByGuarantee 2021-02-01 2022-01-31 12425382 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-01 2022-01-31 12425382 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-01 2022-01-31 12425382 frs-bus:FullAccounts 2021-02-01 2022-01-31 12425382 frs-bus:FilletedAccounts 2021-02-01 2022-01-31 12425382 frs-bus:AbridgedAccounts 2021-02-01 2022-01-31 12425382 frs-bus:FRS102 2021-02-01 2022-01-31 12425382 frs-bus:MediumEntities 2021-02-01 2022-01-31 12425382 frs-bus:SmallEntities 2021-02-01 2022-01-31 12425382 frs-bus:EntityHasNeverTraded 2021-02-01 2022-01-31 12425382 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-01 2022-01-31 12425382 frs-bus:Audited 2021-02-01 2022-01-31 12425382 frs-bus:AuditExempt-NoAccountantsReport 2021-02-01 2022-01-31 12425382 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frs-bus:OrdinaryShareClass3 2021-01-31 12425382 frs-bus:OrdinaryShareClass3 2022-01-31 12425382 frs-bus:OrdinaryShareClass4 2021-02-01 2022-01-31 12425382 frs-bus:OrdinaryShareClass4 2021-01-31 12425382 frs-bus:OrdinaryShareClass4 2022-01-31 12425382 frs-bus:OrdinaryShareClass5 2021-02-01 2022-01-31 12425382 frs-bus:OrdinaryShareClass5 2021-01-31 12425382 frs-bus:OrdinaryShareClass5 2022-01-31 12425382 frs-bus:PreferenceShareClass1 2021-02-01 2022-01-31 12425382 frs-bus:PreferenceShareClass1 2021-01-31 12425382 frs-bus:PreferenceShareClass1 2022-01-31 12425382 frs-bus:PreferenceShareClass2 2021-02-01 2022-01-31 12425382 frs-bus:PreferenceShareClass2 2021-01-31 12425382 frs-bus:PreferenceShareClass2 2022-01-31 12425382 frs-bus:PreferenceShareClass3 2021-02-01 2022-01-31 12425382 frs-bus:PreferenceShareClass3 2021-01-31 12425382 frs-bus:PreferenceShareClass3 2022-01-31 12425382 frs-bus:PreferenceShareClass4 2021-02-01 2022-01-31 12425382 frs-bus:PreferenceShareClass4 2021-01-31 12425382 frs-bus:PreferenceShareClass4 2022-01-31 12425382 frs-bus:PreferenceShareClass5 2021-02-01 2022-01-31 12425382 frs-bus:PreferenceShareClass5 2021-01-31 12425382 frs-bus:PreferenceShareClass5 2022-01-31 12425382 1 2021-02-01 2022-01-31 12425382 1 2022-01-31 12425382 1 2021-02-01 2022-01-31 12425382 frs-core:LeasedAssets 2021-02-01 2022-01-31 12425382 frs-core:OwnedAssets 2021-02-01 2022-01-31 12425382 frs-core:CurrencyRisk 2021-02-01 2022-01-31 12425382 frs-core:MarketRisk 2021-02-01 2022-01-31 12425382 frs-core:InterestRateRisk 2021-02-01 2022-01-31 12425382 frs-core:DeferredTaxation 2021-02-01 2022-01-31 12425382 frs-core:DeferredTaxation 2021-01-31 12425382 frs-core:DeferredTaxation 2022-01-31 12425382 frs-core:OtherProvisionsContingentLiabilities 2021-02-01 2022-01-31 12425382 frs-core:OtherProvisionsContingentLiabilities 2021-01-31 12425382 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 12425382 frs-core:ProvisionsDeferredTax 2022-01-31 12425382 frs-core:OtherDeferredTax 2022-01-31 12425382 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 12425382 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 12425382 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-01-31 12425382 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-01 2022-01-31 12425382 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-31 12425382 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 12425382 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-01 2022-01-31 12425382 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-31 12425382 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 12425382 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-01 2022-01-31 12425382 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-31 12425382 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 12425382 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 12425382 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 12425382 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 12425382 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 12425382 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 12425382 frs-core:TaxCreditsDeferredTax 2022-01-31 12425382 frs-core:CostValuation 2021-01-31 12425382 frs-core:AdditionsToInvestments 2022-01-31 12425382 frs-core:DisposalsRepaymentsInvestments 2022-01-31 12425382 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 12425382 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-01-31 12425382 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-01-31 12425382 frs-core:OtherIncreaseDecreaseInInvestments 2022-01-31 12425382 frs-core:CostValuation 2022-01-31 12425382 frs-core:ProvisionsForImpairmentInvestments 2021-01-31 12425382 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 12425382 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 12425382 frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:ListedExchangeTraded 2021-01-31 12425382 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-31 12425382 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 12425382 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-31 12425382 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dpl-frs:Item6 2021-01-31 12425382 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 12425382 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 12425382 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 12425382 dpl-frs:Item7 2021-02-01 2022-01-31 12425382 dpl-frs:Item7 2021-01-31 12425382 dpl-frs:Item7 2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 12425382 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 12425382 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 12425382 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 12425382 dpl-frs:Item8 2021-02-01 2022-01-31 12425382 dpl-frs:Item8 2021-01-31 12425382 dpl-frs:Item8 2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 12425382 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 12425382 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 12425382 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 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Registered number: 12425382
Baker Commercial Property Investments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12425382
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 399 470
399 470
CURRENT ASSETS
Debtors 5 157,391 509,535
Cash at bank and in hand 1,963 9,223
159,354 518,758
Creditors: Amounts Falling Due Within One Year 6 (101,146 ) (100,011 )
NET CURRENT ASSETS (LIABILITIES) 58,208 418,747
TOTAL ASSETS LESS CURRENT LIABILITIES 58,607 419,217
Creditors: Amounts Falling Due After More Than One Year 7 (115,112 ) (466,290 )
NET LIABILITIES (56,505 ) (47,073 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (56,605 ) (47,173 )
SHAREHOLDERS' FUNDS (56,505) (47,073)
Page 1
Page 2
For the year ending 31 January 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew Baker
Director
17/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Baker Commercial Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12425382 . The registered office is Drungewick Hill Farm Drungewick Lane, Loxwood, Billingshurst, RH14 0RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% RBM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2022 650
As at 31 January 2023 650
Depreciation
As at 1 February 2022 180
Provided during the period 71
As at 31 January 2023 251
Net Book Value
As at 31 January 2023 399
As at 1 February 2022 470
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 40,000 40,000
Inter-company Baker Property Development 117,391 469,535
157,391 509,535
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security - 13
Accruals and deferred income 101,146 99,998
101,146 100,011
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 42,856 46,850
Directors loan account 72,256 419,440
115,112 466,290
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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