Baker & White Coffee Co Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13576537

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,436		20,731

			23,436		20,731
CURRENT ASSETS
Stocks	5	969		425
Debtors	6	439		832
Cash at bank and in hand		15,459		16,920

		16,867		18,177
Creditors: Amounts Falling Due Within One Year	7	(83,408 )		(81,728 )

NET CURRENT ASSETS (LIABILITIES)			(66,541 )		(63,551 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(43,105 )		(42,820 )

NET LIABILITIES			(43,105 )		(42,820 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(43,205 )		(42,920 )

SHAREHOLDERS' FUNDS			(43,105)		(42,820)

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Baker & White Coffee Co Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Amy White Director	Mr Tobias White Director
20 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Baker & White Coffee Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13576537 . The registered office is Castle Farm Barn North Denmead Road, Southwick, Fareham, Hampshire, PO17 6EX.

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. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Baker & White Coffee Co Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	9,271	38,697	1,180	49,148
Additions	10,400	-	119	10,519

As at 31 August 2025	19,671	38,697	1,299	59,667

Depreciation
As at 1 September 2024	5,360	22,373	684	28,417
Provided during the period	3,579	4,081	154	7,814

As at 31 August 2025	8,939	26,454	838	36,231

Net Book Value
As at 31 August 2025	10,732	12,243	461	23,436

As at 1 September 2024	3,911	16,324	496	20,731

5. Stocks

	2025	2024
	£	£
Stock	969	425

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	414
Other debtors	439	418

	439	832

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	180	79
Other creditors	82,000	79,218
Taxation and social security	1,228	2,431

	83,408	81,728

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Baker & White Coffee Co Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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