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Registered number: 13279548
Baker Portfolio Ltd
Director's Report and
Unaudited Abridged Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Abridged Profit and Loss Account 4
Abridged Balance Sheet 5—6
Notes to the Abridged Financial Statements 7—8
Page 1
Company Information
Director Mr Bernard Baker
Company Number 13279548
Registered Office 11 Melford Grove
Great Notley
Braintree
CM77 7ZD
Accountants Shirley Smith & Co
11 Chandlers Way
South Woodham Ferrers
Chelmsford
Essex
CM3 5TB
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2026.
Directors
The director who held office during the year were as follows:
Mr Bernard Baker
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Bernard Baker
Director
14th May 2026
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated 01 March 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
14th May 2026
Shirley Smith & Co
11 Chandlers Way
South Woodham Ferrers
Chelmsford
Essex
CM3 5TB
Page 3
Page 4
Abridged Profit and Loss Account
2026 2025
Notes £ £
GROSS PROFIT 17,100 16,850
Administrative expenses (3,555 ) (3,438 )
OPERATING PROFIT 13,545 13,412
Interest payable and similar charges (7,221 ) (7,221 )
PROFIT BEFORE TAXATION 6,324 6,191
Tax on Profit (1,202 ) (1,176 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 5,122 5,015
The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Abridged Balance Sheet
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 290 -
Tangible Assets 5 307,475 307,475
307,765 307,475
CURRENT ASSETS
Cash at bank and in hand 1,601 609
1,601 609
Creditors: Amounts Falling Due Within One Year (69,950 ) (73,790 )
NET CURRENT ASSETS (LIABILITIES) (68,349 ) (73,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES 239,416 234,294
Creditors: Amounts Falling Due After More Than One Year (223,502 ) (223,502 )
NET ASSETS 15,914 10,792
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 15,814 10,692
SHAREHOLDERS' FUNDS 15,914 10,792
Page 5
Page 6
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Bernard Baker
Director
14th May 2026
The notes on pages 7 to 8 form part of these financial statements.
Page 6
Page 7
Notes to the Abridged Financial Statements
1. General Information
Baker Portfolio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13279548 . The registered office is 11 Melford Grove, Great Notley, Braintree, CM77 7ZD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Intangible Assets
Total
£
Cost
As at 1 April 2025 -
Additions 290
As at 31 March 2026 290
Net Book Value
As at 31 March 2026 290
As at 1 April 2025 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2025 307,475
As at 31 March 2026 307,475
Net Book Value
As at 31 March 2026 307,475
As at 1 April 2025 307,475
Page 7
Page 8
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 8