Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true false 3 2024-04-01 false No description of principal activity 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05418849 2024-04-01 2025-03-31 05418849 2022-12-01 2024-03-31 05418849 2025-03-31 05418849 2024-03-31 05418849 c:Director2 2024-04-01 2025-03-31 05418849 d:MotorVehicles 2024-04-01 2025-03-31 05418849 d:MotorVehicles 2025-03-31 05418849 d:MotorVehicles 2024-03-31 05418849 d:CurrentFinancialInstruments 2025-03-31 05418849 d:CurrentFinancialInstruments 2024-03-31 05418849 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05418849 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05418849 d:ShareCapital 2025-03-31 05418849 d:ShareCapital 2024-03-31 05418849 d:RetainedEarningsAccumulatedLosses 2025-03-31 05418849 d:RetainedEarningsAccumulatedLosses 2024-03-31 05418849 c:FRS102 2024-04-01 2025-03-31 05418849 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05418849 c:FullAccounts 2024-04-01 2025-03-31 05418849 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05418849 6 2024-04-01 2025-03-31 05418849 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05418849 BAKER HOUSE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
BAKER HOUSE LIMITED REGISTERED NUMBER: 05418849 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 2 |  | 2
|  |  | 2 |  | 2
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 909,828 |  | 1,001,044 |
Cash at bank and in hand | 7 | 157,900 |  | 102,790 |
|  | 1,067,728 |  | 1,103,834 |
Creditors: amounts falling due within one year | 8 | (240,947) |  | (308,020) |
Net current assets |  |  | 826,781 |  | 795,814
Total assets less current liabilities |  |  | 826,783 |  | 795,816
Net assets |  |  | 826,783 |  | 795,816
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 826,781 |  | 795,814
|  |  | 826,783 |  | 795,816
Page 1
BAKER HOUSE LIMITED REGISTERED NUMBER: 05418849 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 profit and loss account 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 by:
T J Cowley
Director
Date: 4 March 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
BAKER HOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no. 05418849). The address of the registered office is The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ. These financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principle activity of the company is of property investment. The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 following principal accounting policies have been applied:
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BAKER HOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
BAKER HOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 April 2024 | 4,000
| At 31 March 2025 | 4,000
| Depreciation |
| At 1 April 2024 | 4,000
| At 31 March 2025 | 4,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 2
| At 31 March 2025 | 2
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BAKER HOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 909,828 | 1,001,044
|  | 909,828 | 1,001,044
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 157,900 | 102,790
|  | 157,900 | 102,790
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | -
| Corporation tax | 20,000 | 111,299
| Other creditors | 217,471 | 190,471
| Accruals and deferred income | (6,524) | 6,250
|  | 240,947 | 308,020
9. | Related party transactions
| Included in other debtors is the following amount owed from/(to) related parties:
|  | 2025 | 2024
|  | £ | £
| Willow Management Limtied | 94,311 | 96,311
| Optionspace Limited | 67,209 | 97,709
| T Cowley | 368,178 | 294,000
| P Cowley | 76,897 | 293,397
| N Cowley | 183,000 | 183,000
|  | 789,595 | 964,417
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