The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

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

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.

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

Baird's Communications Management Consultants Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor 14 Museum Place, Cardiff, Wales, CF10 3BH.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Whilst the company is suffering a period of low project income, the directors are taking action to minimise all unnecessary administrative expenses in all areas. trueAt the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of at least 12 months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover represents amounts receivable for management consultancy services provided. Turnover is recognised as the service is provided, and a contractual right to income arises.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The Company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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 currencies 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.

The average monthly number of persons (including directors) employed by the company during the year was: 0 (2024: 0).

The company has tax losses of £92,015 (2024: £79,916) available to carry forward for off-set against future taxable profits.

Other debtors includes £nil (2024: £9,504) in relation to accrued income.

Holders of the Class 'A' ordinary shares have voting and dividend rights. The Class 'A' ordinary shares have priority over the Class 'B' ordinary shares in the event of a winding up and have the rights over residual assets in such an event.

Class 'B' ordinary shares have no voting rights. Holders of Class 'B' ordinary shares only have rights to dividends, as voted by the directors.

Each shareholder with Class 'A' ordinary shares can appoint one director. However if that holding is in excess of 10% the shareholder will be allowed to appoint two directors. A majority of the shareholders of Class 'B' ordinary shares can appoint up to one director.

On 1 January 2009, an option over 100 of the Class 'B' ordinary shares was granted to an individual, who is not an employee of the company. The option is exercisable at any time for cash consideration of £1 for each option share, upon receipt of an exercise notice by the company.