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2022-01-01 2022-12-31 12099792 frs-bus:OrdinaryShareClass2 2021-12-31 12099792 frs-bus:OrdinaryShareClass2 2022-12-31 12099792 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 12099792 frs-bus:OrdinaryShareClass3 2021-12-31 12099792 frs-bus:OrdinaryShareClass3 2022-12-31 12099792 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 12099792 frs-bus:OrdinaryShareClass4 2021-12-31 12099792 frs-bus:OrdinaryShareClass4 2022-12-31 12099792 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 12099792 frs-bus:OrdinaryShareClass5 2021-12-31 12099792 frs-bus:OrdinaryShareClass5 2022-12-31 12099792 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 12099792 frs-bus:PreferenceShareClass1 2021-12-31 12099792 frs-bus:PreferenceShareClass1 2022-12-31 12099792 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 12099792 frs-bus:PreferenceShareClass2 2021-12-31 12099792 frs-bus:PreferenceShareClass2 2022-12-31 12099792 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 12099792 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 12099792 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 12099792 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 12099792 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 12099792 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 12099792 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 12099792 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 12099792 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 12099792 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 12099792 frs-core:TaxCreditsDeferredTax 2022-12-31 12099792 frs-core:CostValuation 2021-12-31 12099792 frs-core:AdditionsToInvestments 2022-12-31 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Registered number: 12099792
Baked Creative Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12099792
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 357 509
Tangible Assets 5 78,849 86,929
79,206 87,438
CURRENT ASSETS
Debtors 6 460,374 48,854
Cash at bank and in hand 16,559 188,095
476,933 236,949
Creditors: Amounts Falling Due Within One Year 7 (181,452 ) (61,768 )
NET CURRENT ASSETS (LIABILITIES) 295,481 175,181
TOTAL ASSETS LESS CURRENT LIABILITIES 374,687 262,619
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (11,837 ) (12,282 )
NET ASSETS 362,850 250,337
CAPITAL AND RESERVES
Called up share capital 9 120 120
Profit and Loss Account 362,730 250,217
SHAREHOLDERS' FUNDS 362,850 250,337
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For the year ending 31 December 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 D M Bulman
Director
04/03/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Baked Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12099792 . The registered office is C/O Smooth Accounting Limited , Building 1000 Lakeside North Harbour, Western Road, Portsmouth, PO6 3EN.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Leasehold 10 years straight line
Plant & Machinery 3 years straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
The government grant received under the bounce back loan scheme resulting from Covid-19 has been recognised on an accruals basis to the period which it relates and disclosed as separate grant income in the profit and loss. 
2.10. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade Debtors 
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade Creditors 
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date.
If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.11. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 9)
12 9
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 January 2023 758
As at 31 December 2023 758
Amortisation
As at 1 January 2023 249
Provided during the period 152
As at 31 December 2023 401
Net Book Value
As at 31 December 2023 357
As at 1 January 2023 509
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2023 - 176,853 176,853
Additions 34,312 20,244 54,556
As at 31 December 2023 34,312 197,097 231,409
Depreciation
As at 1 January 2023 - 89,924 89,924
Provided during the period 3,431 59,205 62,636
As at 31 December 2023 3,431 149,129 152,560
Net Book Value
As at 31 December 2023 30,881 47,968 78,849
As at 1 January 2023 - 86,929 86,929
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 340,545 43,362
Amounts owed by participating interests 80,048 -
Other debtors 39,781 5,492
460,374 48,854
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 34,718 21,448
Other creditors 61,095 14,664
Taxation and social security 85,639 25,656
181,452 61,768
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 11,837 12,282
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120 120
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
10. Other Commitments
The operating lease and rent amounts included within the accounts are attached to no specific commitment and are paid on a rolling monthly basis.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Daniel Bulman - 34,811 (34,000 ) - 811
The above loans are unsecured, interest free and repayable on demand.
12. Related Party Transactions
Summary of transactions with other related parties
Spicy Boys Limited
Included within other debtors is a balance of £22,863 (2022- £nil) owed by Spicy Boys Limited, a company under common control.  
KC Productions Limited
Included within other debtors is a balance of £57,185 (2022- £nil) owed by KC Holdings Limited, a company under common control.  
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