REGISTERED NUMBER: 07716892 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

NEIL BAKER ASSOCIATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Baker

K L Smith

REGISTERED OFFICE:

Fawley House

2 Regatta Place

Marlow Road

Bourne End

Buckinghamshire

SL8 5TD

REGISTERED NUMBER:

07716892 (England and Wales)

ACCOUNTANTS:

Diverset Limited

Chartered Accountants

Ferrari House

258 Field End Road

Ruislip

Middlesex

HA4 9UU

FIXED ASSETS

Tangible assets

4

2,851

3,902

Investments

5

142

-

2,993

3,902

CURRENT ASSETS

Debtors

6

2,790

25,200

Cash at bank

288,993

417,864

291,783

443,064

CREDITORS

Amounts falling due within one year

7

16,960

34,287

NET CURRENT ASSETS

274,823

408,777

TOTAL ASSETS LESS CURRENT LIABILITIES

277,816

412,679

PROVISIONS FOR LIABILITIES

542

741

NET ASSETS

277,274

411,938

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

277,174

411,838

SHAREHOLDERS' FUNDS

277,274

411,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

N Baker - Director

1.	STATUTORY INFORMATION

Neil Baker Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The directors have concluded that the company is and remains a going concern based on future business forecast.

Preparation of consolidated financial statements

The financial statements contain information about Neil Baker Associates Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

10,910

Additions

1,132

Disposals

(4,407

)

At 31 July 2025

7,635

DEPRECIATION

At 1 August 2024

7,008

Charge for year

2,183

Eliminated on disposal

(4,407

)

At 31 July 2025

4,784

NET BOOK VALUE

At 31 July 2025

2,851

At 31 July 2024

3,902

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

142

At 31 July 2025

142

NET BOOK VALUE

At 31 July 2025

142

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

25,200

Other debtors

2,790

-

2,790

25,200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

2,516

Taxation and social security

10,619

20,104

Other creditors

6,340

11,667

16,960

34,287

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N Baker.