Registered number
04607516
Andrew Baker Limited
Unaudited Filleted Accounts
31 December 2023
Andrew Baker Limited
Registered number: 04607516
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 565 753
Current assets
Debtors 4 12,485 10,731
Cash at bank and in hand 39,541 27,408
52,026 38,139
Creditors: amounts falling due within one year 5 (21,190) (5,471)
Net current assets 30,836 32,668
Net assets 31,401 33,421
Capital and reserves
Called up share capital 113 113
Profit and loss account 31,288 33,308
Shareholders' funds 31,401 33,421
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs J Wearden
Director
Approved by the board on 25 March 2024
Andrew Baker Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales / value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment 25% on written down value
Fixtures and fittings 25% on written down value
Motor vehicles 20% on written down value
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Computer equipment Fixtures & fittings Total
£ £ £
Cost
At 1 January 2023 4,212 6,811 11,023
At 31 December 2023 4,212 6,811 11,023
Depreciation
At 1 January 2023 3,940 6,330 10,270
Charge for the year 68 120 188
At 31 December 2023 4,008 6,450 10,458
Net book value
At 31 December 2023 204 361 565
At 31 December 2022 272 481 753
4 Debtors 2023 2022
£ £
Trade debtors 12,485 10,731
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 8,980 2,201
Other creditors 12,210 3,270
21,190 5,471
6 Related party transactions
Mr and Mrs A Baker and their immediate family control the company by virtue of their shareholdings. Mr and Mrs Baker have introduced funds to the business and have a non-interest paying loan account. At 31 December 2023 the company owed Mr and Mrs Baker and family members £11515 (2022: £2116).
7 Other information
Andrew Baker Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 16 Eastway Business Village
Olivers Place
Fulwood
Preston
PR2 9WT
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