Registrar

Registration number: 14675516

Sophie LH Baker Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Sophie LH Baker Limited

Company Information

Directors

S L H Baker

Registered office

362 Ewell Road Surbiton Surrey KT6 7AX

Accountants

Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Sophie LH Baker Limited

(Registration number: 14675516)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,789	2,953
Investment property	5	165,499	165,499
		167,288	168,452
Current assets
Debtors	6	551	709
Cash at bank and in hand		4,698	170
		5,249	879
Creditors: Amounts falling due within one year	7	(67,029)	(59,864)
Net current liabilities		(61,780)	(58,985)
Total assets less current liabilities		105,508	109,467
Creditors: Amounts falling due after more than one year	7	(121,847)	(121,847)
Net liabilities		(16,339)	(12,380)
Capital and reserves
Called up share capital		1	1
Retained earnings		(16,340)	(12,381)
Shareholders' deficit		(16,339)	(12,380)

For the financial period ended 28 February 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 period in question in accordance with section 476; and
•	The director acknowledges her 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 11 November 2025
 

S L H Baker
Director

Sophie LH Baker Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 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: 362 Ewell Road, Surbiton, Surrey, KT6 7AX, England.

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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for rental services in the ordinary course of the company’s activities.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Investment property	Not depreciated
Furniture and fittings	3 years straight line

Sophie LH Baker Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit or loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

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.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Sophie LH Baker Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

4	Tangible assets

	Furniture and fittings  £	Total £
Cost or valuation
At 29 February 2024	3,491	3,491
At 28 February 2025	3,491	3,491
Depreciation
At 29 February 2024	538	538
Charge for the period	1,164	1,164
At 28 February 2025	1,702	1,702
Carrying amount
At 28 February 2025	1,789	1,789
At 28 February 2024	2,953	2,953

5	Investment properties

	2025 £
At 29 February 2024	165,499
At 28 February 2025	165,499

There has been no valuation of investment property by an independent valuer.

6

Debtors

	2025 £	2024 £
Prepayments	551	709
	551	709

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Directors loan	66,135	59,012
Accruals	894	852
	67,029	59,864

Sophie LH Baker Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	121,847	121,847

Creditors falling due after one year include bank loans which are secured against investment property of £121,847 (2024 - £121,847).

Creditors include bank loans not repayable by instalments of £121,847 (2024 - £121,847) due after more than five years.

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	121,847	121,847