Jonathan Baker Building Contractor Ltd

Registered number

05689412

Filleted Accounts

30 April 2025

Jonathan Baker Building Contractor Ltd
Registered number:		05689412
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		917			1,917
Tangible assets	4		195,103			189,874
			196,020			191,791

Current assets
Stocks		497,550			472,550
Debtors	5	297,859			315,574
Cash at bank and in hand		9,418			6,483
		804,827			794,607

Creditors: amounts falling due within one year	6	(422,300)			(417,978)

Net current assets			382,527			376,629

Total assets less current liabilities			578,547			568,420

Creditors: amounts falling due after more than one year	7		(5,056)			-

Provisions for liabilities			(8,570)			(7,576)


Net assets			564,921			560,844

Capital and reserves
Called up share capital			5			5
Profit and loss account			564,916			560,839

Shareholders' funds			564,921			560,844

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Mr J. Baker
Director
Approved by the board on 18 December 2025

Jonathan Baker Building Contractor Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Commercial vehicles			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		4


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 May 2024							20,000
	At 30 April 2025							20,000

	Amortisation
	At 1 May 2024							18,083
	Provided during the year							1,000
	At 30 April 2025							19,083

	Net book value
	At 30 April 2025							917
	At 30 April 2024							1,917

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	150,000		194,999		81,389		426,388
	Additions	-		666		25,816		26,482
	At 30 April 2025	150,000		195,665		107,205		452,870

	Depreciation
	At 1 May 2024	-		183,525		52,989		236,514
	Charge for the year	-		7,590		13,663		21,253
	At 30 April 2025	-		191,115		66,652		257,767

	Net book value
	At 30 April 2025	150,000		4,550		40,553		195,103
	At 30 April 2024	150,000		11,474		28,400		189,874


5	Debtors					2025		2024
£							£

	Other debtors					297,859		315,574


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					4,333		-
	Trade creditors					3,337		3,647
	Corporation tax					104		691
	Other taxes and social security costs					4,343		-
	Directors account					404,439		407,896
	Other creditors					5,744		5,744
						422,300		417,978


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					5,056		-


8	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr J. Baker
	Current account	235,661		3,659		(4,455)		234,865

	Mrs J. Baker
	Current account	172,235		1,794		(4,455)		169,574

		407,896		5,453		(8,910)		404,439


9	Related party transactions

	Included in other debtors is a loan to Woodcroft Farm Ltd, a company which the directors own 100% of the issued share capital, of £292,879, (2024 £305,879). No interest has been charged on this loan.


10	Controlling party

	Throughout the period the company was under the control of Mr and Mrs J. Baker who own 100% of the issued share capital.


11	Other information

	Jonathan Baker Building Contractor Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	3 Holmer Terrace
	Holmer
	Hereford
	HR4 9RH