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Registration number: 09657850

Russell Baker Consultancy Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Russell Baker Consultancy Services Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 4

Russell Baker Consultancy Services Ltd

(Registration number: 09657850)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 21,040 | 38,242
Current assets |  |  |
Debtors | 5 | 806 | 539
Cash at bank and in hand |  | 7,585 | 4,405
|  | 8,391 | 4,944
Creditors: Amounts falling due within one year | 6 | (38,595) | (38,069)
Net current liabilities |  | (30,204) | (33,125)
Net (liabilities)/assets |  | (9,164) | 5,117
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (9,166) | 5,115
Shareholders' (deficit)/funds |  | (9,164) | 5,117

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 October 2025 and signed on its behalf by:

......................................... Mr R Baker Director | ......................................... Mrs H Baker Director |

Russell Baker Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

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

The address of its registered office is:
St Peter's Cloister
Church Lane
East Marton
Nr Skipton
BD23 3LR

These financial statements were authorised for issue by the Board on 15 October 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

At the balance sheet date, the company had net current liabilities. The company has received assurances from the directors that they will continue to give financial support to the company for the foreseeable future and for a period not less than 12 months from the date of signing these financial statements.
On this basis, the directors considers it appropriate to prepare the accounts on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be be necessary should this basis not continue to be appropriate.

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.

Russell Baker Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the statement of financial position 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.

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
Office equipment | 20% On Cost
Computer equipment | 33% On Cost
Motor vehicle | 25% On Cost

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.

3 | Staff numbers

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

Russell Baker Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Computer equipment £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 14,918 | 3,122 | 96,135 | 114,175
Additions | 671 | - | - | 671
Disposals | - | - | (38,145) | (38,145)
At 30 June 2025 | 15,589 | 3,122 | 57,990 | 76,701
Depreciation
At 1 July 2024 | 14,293 | 2,704 | 58,936 | 75,933
Charge for the year | 632 | 418 | 14,497 | 15,547
Eliminated on disposal | - | - | (35,819) | (35,819)
At 30 June 2025 | 14,925 | 3,122 | 37,614 | 55,661
Carrying amount
At 30 June 2025 | 664 | - | 20,376 | 21,040
At 30 June 2024 | 625 | 418 | 37,199 | 38,242

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 806 | 539
| 806 | 539

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 911 | 1,009
Other creditors | 37,684 | 37,060
| 38,595 | 38,069