IRIS Accounts Production v25.4.12.37 07292393 director 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07292393 2024-06-30 07292393 2025-06-30 07292393 2024-07-01 2025-06-30 07292393 2023-06-30 07292393 2023-07-01 2024-06-30 07292393 2024-06-30 07292393 ns15:EnglandWales 2024-07-01 2025-06-30 07292393 ns14:PoundSterling 2024-07-01 2025-06-30 07292393 ns10:Director1 2024-07-01 2025-06-30 07292393 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07292393 ns10:SmallEntities 2024-07-01 2025-06-30 07292393 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07292393 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 07292393 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07292393 ns10:FullAccounts 2024-07-01 2025-06-30 07292393 1 2024-07-01 2025-06-30 07292393 ns10:RegisteredOffice 2024-07-01 2025-06-30 07292393 ns5:CurrentFinancialInstruments 2025-06-30 07292393 ns5:CurrentFinancialInstruments 2024-06-30 07292393 ns5:Non-currentFinancialInstruments 2025-06-30 07292393 ns5:Non-currentFinancialInstruments 2024-06-30 07292393 ns5:ShareCapital 2025-06-30 07292393 ns5:ShareCapital 2024-06-30 07292393 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 07292393 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 07292393 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 07292393 ns5:NetGoodwill 2024-06-30 07292393 ns5:NetGoodwill 2025-06-30 07292393 ns5:NetGoodwill 2024-06-30 07292393 ns5:PlantMachinery 2024-06-30 07292393 ns5:PlantMachinery 2024-07-01 2025-06-30 07292393 ns5:PlantMachinery 2025-06-30 07292393 ns5:PlantMachinery 2024-06-30 07292393 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 07292393 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 07292393 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

B BAKER LIMITED

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| B BAKER LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | Mrs D Cohen

| REGISTERED OFFICE: | 105 Eade Road

| OCC Building A

| 2nd Floor Unit 11a

| London

| N4 1TJ

| REGISTERED NUMBER: | 07292393 (England and Wales)

| ACCOUNTANTS: | DAS Accounting & Partners (UK) LLP

| 105 Eade Road

| OCC Building A

| 2nd Floor Unit 11a

| London

| N4 1TJ

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 19,000 |  | 19,000 |  |

Tangible assets | 6 | 51,604 |  | 96,330 |  |

70,604 |  | 115,330 |  |

CURRENT ASSETS

Stocks | 24,500 |  | 4,900 |  |

Debtors | 7 | 96,784 |  | 19,885 |  |

Cash at bank and in hand | 75,845 |  | 52,036 |  |

197,129 |  | 76,821 |  |

CREDITORS

Amounts falling due within one year | 8 | (213,720 | ) | (120,814 | ) |

NET CURRENT LIABILITIES | (16,591 | ) | (43,993 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 54,013 |  | 71,337 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (10,000 | ) |

NET ASSETS | 54,013 |  | 61,337 |  |

CAPITAL AND RESERVES

Called up share capital | 24,003 |  | 24,003 |  |

Retained earnings | 30,010 |  | 37,334 |  |

54,013 |  | 61,337 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

BALANCE SHEET - continued

30 JUNE 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2026 and were signed by:

Mrs D Cohen - Director

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| B Baker Limited 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the company.

| Judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the director is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The director does not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible fixed assets - goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

| Tangible fixed assets

| Fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

| Depreciation

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life

| Plant and machinery - 10% reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities

| Basic financial instruments

| Trade and other debtors are reocgnised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition, trade and other debtors that are classified as receivable within one year are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment.

| Trade and other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to initial recognition trade and other creditors that are classified as payable within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Foreign currencies

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign exchange are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 39 (2024 - 34 ) .

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 19,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 19,000 |  |

| At 30 June 2024 | 19,000 |  |

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 July 2024 | 245,022 |  |

| Additions | 1,006 |  |

| Disposals | (40,000 | ) |

| At 30 June 2025 | 206,028 |  |

| DEPRECIATION

| At 1 July 2024 | 148,692 |  |

| Charge for year | 5,732 |  |

| At 30 June 2025 | 154,424 |  |

| NET BOOK VALUE

| At 30 June 2025 | 51,604 |  |

| At 30 June 2024 | 96,330 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 15,786 |  | 10,252 |  |

| Other debtors | 80,998 |  | 9,633 |  |

96,784 |  | 19,885 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 57,957 |  | 45,503 |  |

| Taxation and social security | 23,526 |  | 40,645 |  |

| Other creditors | 122,237 |  | 24,666 |  |

213,720 |  | 120,814 |  |

| B BAKER LIMITED (REGISTERED NUMBER: 07292393) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 10,000 |  |

10. | PRIOR YEAR ADJUSTMENT

| A prior year adjustment arises due to an error reported in the prior period. Dividends payable were overstated by £28,800. The adjustment to the financial statements to correct this error reduces dividends payable by £28,800 and increases retained earnings by the same amount.