ACCOUNTS - Final Accounts preparation

Registered number: 02684301

Baktec (UK) Limited

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2024

Baktec (UK) Limited

Chartered Accountants' Report to the Board of Directors on the preparation of the Unaudited Statutory Financial Statements of Baktec (UK) Limited for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Baktec (UK) Limited for the year ended 31 December 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Baktec (UK) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Baktec (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Baktec (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baktec (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Baktec (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Baktec (UK) Limited. You consider that Baktec (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Baktec (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Chartered Accountants

Canterbury

10 September 2025

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Baktec (UK) Limited

Registered number: 02684301

Balance Sheet

As at 31 December 2024

		2024		2023
Note		£		£


Current assets
Bank and cash balances		27,427		27,706
		27,427		27,706
Creditors: amounts falling due within one year	4	(48,126)		(47,102)
Net current liabilities			(20,699)		(19,396)
Total assets less current liabilities			(20,699)		(19,396)

Net liabilities			(20,699)		(19,396)

Capital and reserves
Called up share capital	5	2	2
Profit and loss account		(20,701)	(19,398)
		(20,699)	(19,396)

For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 directors acknowledge their 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 9 September 2025.

S N Walbeehm

Director

The notes on pages 3 to 5 form part of these financial statements.

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Baktec (UK) Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

1.	General information

Baktec (UK) Limited is a limited liability company incorporated in England and Wales with registered number 02684301.
The address of the company's registered office is 37 St Margaret's Street, Canterbury, Kent, CT1 2TU.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The company's financial statements are presented to the nearest £.
The following principal accounting policies have been applied:

2.2

Going concern

After making enquiries, the directors continue to offer their support to ensure that the company can meet its working capital requirements for a period of 12 months from the date of signing these accounts.

2.3

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.

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Baktec (UK) Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is pounds sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Employees

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

4.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Other creditors	47,102	46,104
Accruals and deferred income	1,024	998
	48,126	47,102

5.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

2 (2023 - 2) Ordinary shares of £1 each	2	2

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Baktec (UK) Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

6.	Controlling party

The company is not subject to overall control by any single party.

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