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Registered number: 04577776
Janet Baxter Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
TaxAssist Accountants
Janet Baxter Enterprises Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Janet Baxter Enterprises Limited
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 04577776

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,103 |  | 2,804
|  |  | 2,103 |  | 2,804
CURRENT ASSETS
Debtors | 5 | 49,130 |  | 45,906 |
Cash at bank and in hand |  | 21,345 |  | 21,348 |
|  | 70,475 |  | 67,254 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,825 ) |  | (14,414 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,650 |  | 52,840
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 53,753 |  | 55,644
NET ASSETS |  |  | 53,753 |  | 55,644
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Income Statement |  |  | 53,553 |  | 55,444
SHAREHOLDERS' FUNDS |  |  | 53,753 |  | 55,644

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Page 2
Janet Baxter Enterprises Limited
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 2025 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 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 Income Statement.
On behalf of the board

Mr Oliver Baxter Director
29/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Janet Baxter Enterprises Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Janet Baxter Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04577776 . The registered office is 8 Heron Close, Farndon, Chester, CH3 6RQ.
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.
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 | 33% RBM
Fixtures & Fittings | 25% RBM
Computer Equipment | 25% RBM

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Janet Baxter Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 1,560 | 9,510 | 1,772 | 12,842
As at 31 October 2025 | 1,560 | 9,510 | 1,772 | 12,842
Depreciation
As at 1 November 2024 | 1,560 | 7,595 | 883 | 10,038
Provided during the period | - | 479 | 222 | 701
As at 31 October 2025 | 1,560 | 8,074 | 1,105 | 10,739
Net Book Value
As at 31 October 2025 | - | 1,436 | 667 | 2,103
As at 1 November 2024 | - | 1,915 | 889 | 2,804

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,165
Director's loan account | 49,130 |  | 42,741
| 49,130 |  | 45,906

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 10,551 |  | 9,439
Other taxes and social security | 150 |  | -
VAT | 5,231 |  | 3,206
Accruals and deferred income | 2,893 |  | 1,769
| 18,825 |  | 14,414

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 4
Page 5
Janet Baxter Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Oliver Baxter | 42,741 | 59,824 | 53,435 | - | 49,130

The above loan is unsecured, interest free and repayable on demand.
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