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Company registration number: 0397414
(England and Wales)
STEPHEN BAKER LIMITED
Unaudited filleted financial statements
for the year ended
31 January 2026
STEPHEN BAKER LIMITED
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
STEPHEN BAKER LIMITED
Directors and other information

| Director | Mrs J R Blatch
| Secretary | Mrs J R Blatch
| Company number | 0397414
| Registered office | 4 & 5 The Cedars, Apex 12
|  | Old Ipswich Road
|  | Colchester
|  | Essex
|  | CO7 7QR
| Accountants | Griffin Chapman
|  | 4 & 5 The Cedars, Apex 12
|  | Old Ipswich Road
|  | Colchester
|  | CO7 7QR

STEPHEN BAKER LIMITED
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of STEPHEN BAKER LIMITED
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of STEPHEN BAKER LIMITED for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of STEPHEN BAKER LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of STEPHEN BAKER LIMITED and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STEPHEN BAKER LIMITED and its director as a body for our work or for this report.
It is your duty to ensure that STEPHEN BAKER LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of STEPHEN BAKER LIMITED. You consider that STEPHEN BAKER LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of STEPHEN BAKER LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Griffin Chapman
Chartered Accountants
4 & 5 The Cedars, Apex 12
Old Ipswich Road
Colchester
CO7 7QR
27 February 2026
STEPHEN BAKER LIMITED
Statement of financial position
31 January 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 6,150 |  |  |  | 6,150 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 6,150 |  |  |  | 6,150
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 6,150 |  |  |  | 6,150 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 6,150 |  |  |  | 6,150 |  |
Net current assets |  |  |  |  | 6,150 |  |  |  | 6,150
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 12,300 |  |  |  | 12,300
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 12,300 |  |  |  | 12,300
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 5,000 |  |  |  | 5,000
Profit and loss account |  |  |  |  | 7,300 |  |  |  | 7,300
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 12,300 |  |  |  | 12,300
|  |  |  |  | _______ |  |  |  | _______

The company did not trade during the current year or prior year and has not made either a profit or loss.
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 February 2026 , and are signed on behalf of the board by:
Mrs J R Blatch
Director
Company registration number: 0397414
STEPHEN BAKER LIMITED
Notes to the financial statements
Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 & 5 The Cedars, Apex 12, Old Ipswich Road, Colchester, Essex, CO7 7QR.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement policy
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.The premises owned by the company are occupied, rent free by the parent company and hence are not considered investment properties.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Freehold land and buildings are maintained in a state of good repair and it is considered that residual values are such that depreciation is not significant, consequently these buildings are not depreciated.
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2025: Nil).
5. Tangible assets

|  | Freehold property | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | 6,150 | 6,150 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2026 | 6,150 | 6,150 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 January 2025 | 6,150 | 6,150 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

In the opinion of the director, the market value of the land and buildings is significantly in excess of the amount at which they are included in the balance sheet.The premises owned by the company are occupied, rent free by the parent company and hence are not considered investment properties.
6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 6,150 | 6,150
|  |  | _______ | _______

7. Controlling party
The company's ultimate parent undertaking at the balance sheet date was Winch & Blatch Limited, a company incorporated in England.