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Registered number: 11892948
E J Baker Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11892948
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 204,750 216,312
Cash at bank and in hand 196 111
204,946 216,423
Creditors: Amounts Falling Due Within One Year 6 (204,229 ) (215,637 )
NET CURRENT ASSETS (LIABILITIES) 717 786
TOTAL ASSETS LESS CURRENT LIABILITIES 817 886
NET ASSETS 817 886
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 617 686
SHAREHOLDERS' FUNDS 817 886
Page 1
Page 2
For the year ending 30 June 2024 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 Edward Baker
Director
6th September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E J Baker Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11892948 . The registered office is 17 Briercliffe Road, Bristol , BS9 2DB.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Investments
Unlisted
£
Cost
As at 1 July 2023 100
As at 30 June 2024 100
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 100
As at 1 July 2023 100
5. Debtors
2024 2023
£ £
Due within one year
Hiro Land Ltd Loan 204,750 205,000
CALT Ventures Limited - 11,312
204,750 216,312
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Five Bakers Ltd Loan Account (31,789 ) (12,732 )
Accruals and deferred income 420 420
Directors' loan accounts 235,598 227,949
204,229 215,637
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 18,500 18,500
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9. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs Edward Baker by virtue of their ownership jointly of 100% of the issued share capital in the company.
Page 5