Caseware UK (AP4) 2023.0.135 2023.0.135 false22024-01-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07073924 2024-01-01 2024-12-31 07073924 2023-01-01 2023-12-31 07073924 2024-12-31 07073924 2023-12-31 07073924 c:Director1 2024-01-01 2024-12-31 07073924 d:PlantMachinery 2024-01-01 2024-12-31 07073924 d:PlantMachinery 2024-12-31 07073924 d:PlantMachinery 2023-12-31 07073924 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07073924 d:FurnitureFittings 2024-01-01 2024-12-31 07073924 d:FurnitureFittings 2024-12-31 07073924 d:FurnitureFittings 2023-12-31 07073924 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07073924 d:OfficeEquipment 2024-01-01 2024-12-31 07073924 d:OfficeEquipment 2024-12-31 07073924 d:OfficeEquipment 2023-12-31 07073924 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07073924 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07073924 d:CurrentFinancialInstruments 2024-12-31 07073924 d:CurrentFinancialInstruments 2023-12-31 07073924 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07073924 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07073924 d:ShareCapital 2024-12-31 07073924 d:ShareCapital 2023-12-31 07073924 d:RetainedEarningsAccumulatedLosses 2024-12-31 07073924 d:RetainedEarningsAccumulatedLosses 2023-12-31 07073924 c:FRS102 2024-01-01 2024-12-31 07073924 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07073924 c:FullAccounts 2024-01-01 2024-12-31 07073924 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07073924 2 2024-01-01 2024-12-31 07073924 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 07073924











BAKEHOUSE COMMUNICATIONS LIMITED
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 31 December 2024

















Coveney Nicholls Limited
Chartered Accountants
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
BAKEHOUSE COMMUNICATIONS LIMITED
Registered number:07073924

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
22,207
32,223

  
22,207
32,223

Current assets
  

Debtors: amounts falling due within one year
 5 
28,426
186,001

Cash at bank and in hand
 6 
192,779
88,894

  
221,205
274,895

Creditors: amounts falling due within one year
 7 
(110,333)
(193,538)

Net current assets
  
 
 
110,872
 
 
81,357

Total assets less current liabilities
  
133,079
113,580

  

Net assets
  
133,079
113,580


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
132,879
113,380

  
133,079
113,580


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 April 2025.




Page 1

 
BAKEHOUSE COMMUNICATIONS LIMITED
Registered number:07073924
    
Balance Sheet (continued)
As at 31 December 2024

Nicholas Baker
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
BAKEHOUSE COMMUNICATIONS LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 31-37 Church Street, Reigate, Surrey, RH2 0AD, UK.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
BAKEHOUSE COMMUNICATIONS LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
Fixtures and fittings
-
25%
Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
BAKEHOUSE COMMUNICATIONS LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
6,967
3,313

Cost of defined contribution scheme
40,000
10,000

46,967
13,313


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
BAKEHOUSE COMMUNICATIONS LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
14,007
33,488
10,039
57,534


Additions
469
-
-
469



At 31 December 2024

14,476
33,488
10,039
58,003



Depreciation


At 1 January 2024
13,803
4,486
7,022
25,311


Charge for the year on owned assets
217
7,251
3,017
10,485



At 31 December 2024

14,020
11,737
10,039
35,796



Net book value



At 31 December 2024
456
21,751
-
22,207



At 31 December 2023
204
29,002
3,017
32,223


5.


Debtors

2024
2023
£
£


Trade debtors
24,733
185,423

Prepayments and accrued income
621
578

Tax recoverable
3,072
-

28,426
186,001



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
192,779
88,894

192,779
88,894


Page 6

 
BAKEHOUSE COMMUNICATIONS LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
23,296
19,698

Corporation tax
31,968
28,226

Other taxation and social security
-
25,758

Accruals and deferred income
55,069
119,856

110,333
193,538



8.


Related party transactions

The company was under the control of Mr N Baker during the current period.
 During the year a dividend of £76,000 (2023: £66,000) was paid to Mr & Mrs Baker, the shareholders.
 No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 section 1A.

 
Page 7