Registered number
07288959
David Baker Oriental Art Limited
Filleted Accounts
31 May 2025

David Baker Oriental Art Limited
Registered number: | 07288959
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 274 |  |  | 366
Current assets
Stocks |  |  | 92,300 |  |  | 94,200
Debtors | 4 |  | 12,771 |  |  | 6,863
Cash at bank and in hand |  |  | - |  |  | 1,254
|  |  | 105,071 |  |  | 102,317
Creditors: amounts falling due within one year | 5 |  | (34,568) |  |  | (20,497)
Net current assets |  |  |  | 70,503 |  |  | 81,820
Net assets |  |  |  | 70,777 |  |  | 82,186
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 70,776 |  |  | 82,185
Shareholder's funds |  |  |  | 70,777 |  |  | 82,186
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
David J Baker
Director
Approved by the board on 7 April 2026

David Baker Oriental Art Limited
Notes to the Accounts
for the year ended 31 May 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.
| 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:
| Equipment | 25% Reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Equipment
£
| Cost
| At 1 June 2024 | 3,717
| At 31 May 2025 | 3,717
| Depreciation
| At 1 June 2024 | 3,351
| Charge for the year | 92
| At 31 May 2025 | 3,443
| Net book value
| At 31 May 2025 | 274
| At 31 May 2024 | 366
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 10,811 |  | 4,300
| Other debtors | 1,960 |  | 2,563
|  |  |  |  |  | 12,771 |  | 6,863
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 3,548 |  | 2,644
| Directors current account |  |  |  |  | 29,051 |  | 15,845
| Taxation and social security costs | 1 |  | -
| Other creditors | 1,968 |  | 2,008
|  |  |  |  |  | 34,568 |  | 20,497
6 | Related party transactions
| Dividends paid to the director was £NIL(2024 £NIL)
7 | Controlling party
| Mr D Baker controls the company by virtue of his shareholding.
8 | Other information
| David Baker Oriental Art Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Simia Wall LLP
| Devonshire House
| 582 Honeypot Lane
| Stanmore
| HA71JS

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