D A Baker Limited 13295632 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is is that of an electrician. Digita Accounts Production Advanced 6.30.9574.0 true true 13295632 2024-04-01 2025-03-31 13295632 2025-03-31 13295632 bus:Director1 1 2025-03-31 13295632 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-03-31 13295632 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-03-31 13295632 core:CurrentFinancialInstruments 2025-03-31 13295632 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13295632 core:Non-currentFinancialInstruments 2025-03-31 13295632 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 13295632 core:MotorVehicles 2025-03-31 13295632 core:OtherPropertyPlantEquipment 2025-03-31 13295632 core:OtherRelatedParties 2025-03-31 13295632 bus:SmallEntities 2024-04-01 2025-03-31 13295632 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13295632 bus:FilletedAccounts 2024-04-01 2025-03-31 13295632 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13295632 bus:RegisteredOffice 2024-04-01 2025-03-31 13295632 bus:Director1 2024-04-01 2025-03-31 13295632 bus:Director1 1 2024-04-01 2025-03-31 13295632 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13295632 bus:Agent1 2024-04-01 2025-03-31 13295632 core:MotorVehicles 2024-04-01 2025-03-31 13295632 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 13295632 core:PlantMachinery 2024-04-01 2025-03-31 13295632 core:Vehicles 2024-04-01 2025-03-31 13295632 core:OtherRelatedParties 2024-04-01 2025-03-31 13295632 countries:EnglandWales 2024-04-01 2025-03-31 13295632 2024-03-31 13295632 bus:Director1 1 2024-03-31 13295632 core:MotorVehicles 2024-03-31 13295632 core:OtherPropertyPlantEquipment 2024-03-31 13295632 2023-04-01 2024-03-31 13295632 2024-03-31 13295632 bus:Director1 1 2024-03-31 13295632 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-03-31 13295632 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-03-31 13295632 core:CurrentFinancialInstruments 2024-03-31 13295632 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 13295632 core:Non-currentFinancialInstruments 2024-03-31 13295632 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 13295632 core:MotorVehicles 2024-03-31 13295632 core:OtherPropertyPlantEquipment 2024-03-31 13295632 bus:Director1 1 2023-04-01 2024-03-31 13295632 bus:Director1 1 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 13295632

D A Baker Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

D A Baker Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

D A Baker Limited

Company Information

Director

Mr D Baker

Registered office

Fawley House
2 Regatta Place Marlow Road
Bourne End
Bucks
SL8 5TD

Accountants

Sterling Grove Accountants Limited
Chartered Certified AccountantsFawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD

 

D A Baker Limited

(Registration number: 13295632)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

12,412

16,412

Current assets

 

Debtors

5

17,070

9,739

Cash at bank and in hand

 

6

2,856

 

17,076

12,595

Creditors: Amounts falling due within one year

6

(27,926)

(12,762)

Net current liabilities

 

(10,850)

(167)

Total assets less current liabilities

 

1,562

16,245

Creditors: Amounts falling due after more than one year

6

(1,099)

(16,057)

Net assets

 

463

188

Capital and reserves

 

Called up share capital

100

100

Retained earnings

363

88

Shareholders' funds

 

463

188

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 May 2025
 

.........................................
Mr D Baker
Director

 

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House
2 Regatta Place Marlow Road
Bourne End
Bucks
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the director on 23 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

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.

Tax

The tax expense for the period comprises current 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.

Tangible assets

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.

 

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:

Asset class

Depreciation method and rate

Plant and machinery

straight line over 4 years

Motor vehicles

straight line over 10 years

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.

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.

 

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

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.

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

 

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 April 2024

14,995

10,000

24,995

At 31 March 2025

14,995

10,000

24,995

Depreciation

At 1 April 2024

2,750

5,833

8,583

Charge for the year

1,500

2,500

4,000

At 31 March 2025

4,250

8,333

12,583

Carrying amount

At 31 March 2025

10,745

1,667

12,412

At 31 March 2024

12,245

4,167

16,412

5

Debtors

Current

Note

2025
£

2024
£

Trade debtors

 

1,420

2,016

Amounts owed by related parties

8

14,861

7,472

Prepayments

 

789

251

   

17,070

9,739

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

7

12,877

3,814

Trade creditors

 

1,112

847

Taxation and social security

 

11,722

5,966

Accruals and deferred income

 

2,215

2,135

 

27,926

12,762

 

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

7

1,099

16,057

7

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Hire purchase contracts

1,099

5,262

Other borrowings

-

10,795

1,099

16,057

Current loans and borrowings

2025
£

2024
£

Bank overdrafts

390

-

Hire purchase contracts

4,163

3,814

Other borrowings

8,324

-

12,877

3,814

8

Related party transactions

Transactions with the director

2025

At 1 April 2024
£

Advances to director
£

Repayments by director
£

At 31 March 2025
£

Mr D Baker

Advance

7,472

51,641

(49,052)

10,061

2024

At 1 April 2023
£

Advances to director
£

At 31 March 2024
£

Mr D Baker

Advance

-

7,472

7,472

Loans to related parties

 

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2025

Other related parties
£

Total
£

Advanced

4,800

4,800

At end of period

4,800

4,800

Terms of loans to related parties

Loans are unsecured, interest free and repayable on demand.