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Registered number: OC325924
Baker and King Building Services LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: OC325924
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,069 97,026
105,069 97,026
CURRENT ASSETS
Stocks 5 500 98,141
Debtors 6 5,950 (8,865 )
Cash at bank and in hand 75,421 64,918
81,871 154,194
Creditors: Amounts Falling Due Within One Year 7 (34,836 ) (69,532 )
NET CURRENT ASSETS (LIABILITIES) 47,035 84,662
TOTAL ASSETS LESS CURRENT LIABILITIES 152,104 181,688
NET ASSETS ATTRIBUTABLE TO MEMBERS 152,104 181,688
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 152,104 181,688
152,104 181,688
152,104 181,688
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 152,104 181,688
152,104 181,688
Page 1
Page 2
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.
On behalf of the members
Mr Graeme King
Designated Member
13 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Baker and King Building Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC325924 . The Registered Office is Unit C Old Station Yard, Cawston, Norwich, Norfolk, NR10 4BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 LLP. 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 income statement 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 the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 69,739 140,744 3,339 213,822
Additions 8,119 28,429 354 36,902
As at 31 March 2025 77,858 169,173 3,693 250,724
Depreciation
As at 1 April 2024 33,514 81,482 1,800 116,796
Provided during the period 6,652 21,923 284 28,859
As at 31 March 2025 40,166 103,405 2,084 145,655
Net Book Value
As at 31 March 2025 37,692 65,768 1,609 105,069
As at 1 April 2024 36,225 59,262 1,539 97,026
5. Stocks
2025 2024
£ £
Stock 500 1,500
Work in progress - 96,641
500 98,141
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - (45,000 )
Prepayments and accrued income 4,424 5,207
VAT 1,526 30,928
5,950 (8,865 )
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 30,833 52,275
Other taxes and social security 1,696 6,752
Net wages - 8,196
Other creditors 307 435
Accruals and deferred income 2,000 1,874
34,836 69,532
Page 4