C Jones00131 December 202525.0025.0000001 January 20250The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Balance sheet. The assets of the scheme are held separately from the Company in independently administered funds.A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership to the lessee. If the lease does not transfer substantially all the risks and rewards incidental to ownership, it is classified as an operating lease. Lease classification is dependent on the substance of the transaction rather than the form of the contract. Classification is made at the inception of the lease and is not changed during the term of the lease unless both the lessee and lessor agree to change the provisions of the lease, at which point the classification is re-evaluated.Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Where they relate to timing differences in respect of interests in subsidiaries, joint ventures and associated undertaking and the group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.12 May 2026The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statementsFor the year ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.311143311143611436114325000025000031114331114390335040930211026073486-90 Paul StreetLondonEC2A 4NE31 December 2025Baxendale Advisory LimitedFinancials UK FRS 1022026.3.0+7685108232067 08232067 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08232067 core:RetainedEarningsAccumulatedLosses 2025-12-31 08232067 core:RetainedEarningsAccumulatedLosses 2024-12-31 08232067 core:ShareCapital 2024-12-31 08232067 bus:Director1 2025-01-01 2025-12-31 08232067 core:ShareCapital 2025-12-31 08232067 core:CurrentFinancialInstruments 2025-12-31 08232067 bus:RegisteredOffice 2025-01-01 2025-12-31 08232067 bus:FullAccounts 2025-01-01 2025-12-31 08232067 curr:PoundSterling 2025-01-01 2025-12-31 08232067 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08232067 2025-01-01 08232067 core:CurrentFinancialInstruments 2024-12-31 08232067 bus:FRS102 2025-01-01 2025-12-31 08232067 2024-12-31 08232067 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08232067 2025-12-31 08232067 2024-01-01 2024-12-31 08232067 2025-01-01 2025-12-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registration number: 08232067

Baxendale Advisory Limited

​​​​​

 

Unaudited

Annual Report and Financial Statements

Information For Filing With The Registrar

For The Year​ Ended 31 December 2025

Baxendale Advisory Limited

Company information2
Balance sheet3
Notes to the financial statements4

Company information

​Director

C Jones

Registered office

​​86-90 Paul Street​
​
​
London​
​
EC2A 4NE​

Solicitor

Wright, Johnston & Mackenzie LLP

302 St Vincent St

Glasgow 

G2 5RZ ​​​

Accountants

Ballards LLP
Chartered Accountants​​
​
11C Kingswood Road​
Hampton Lovett​
Droitwich​
Worcestershire​
WR9 0QH​

2

Baxendale Advisory Limited

Registered number: 08232067​

Balance sheet​

as at 31 December 2025

Note
2025
£
2024
£
Current assets
Debtors: amounts falling due within one year
 4
302,110
260,734
Cash at bank and in hand
9,033
50,409
 
311,143
311,143
Capital and reserves
Called up share capital
250,000
250,000
Profit and loss account
61,143
61,143
Total capital and reserves
311,143
311,143

For the year​ ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The Director acknowledges their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the Single statement of comprehensive income in accordance with the provisions applicable to companies subject to the small companies regime.

C Jones

Director

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

The financial statements were approved and authorised for issue by the board and were signed on its behalf:

Date: 12 May 2026 

The notes 7 on to 9 form part of these financial statements.

3

Baxendale Advisory Limited

1. General information

Baxendale Advisory Limited is a private company limited by share capital, incorporated in England & Wales. 

The address of its registered office is
86-90 Paul Street​​
​
London​
EC2A 4NE​

2. Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.

a. Basis of preparation of financial statements

The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's​ accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in note #.

The Company's functional and presentational currency is the Pound Sterling.

b. Taxation

Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​operates​​ and generates​​ income.

The tax expense for the year​ comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​​operates​ ​and generates​​ income.

4

Baxendale Advisory Limited

2. Accounting policies continued
b. Taxation continued

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

•The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
•Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

c. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.

d. Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

e. Leases

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership to the lessee. If the lease does not transfer substantially all the risks and rewards incidental to ownership, it is classified as an operating lease. Lease classification is dependent on the substance of the transaction rather than the form of the contract. Classification is made at the inception of the lease and is not changed during the term of the lease unless both the lessee and lessor agree to change the provisions of the lease, at which point the classification is re-evaluated.

5

Baxendale Advisory Limited

2. Accounting policies continued
f. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

g. Pensions

The Company​​​ operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company​​​​ pays fixed contributions into a separate entity. Once the contributions have been paid the Company​​​​ has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Balance sheet. The assets of the scheme are held separately from the Company​​​​ in independently administered funds.

3. Employees

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1 ).

4. Debtors
2025
£
2024
£
Due within one year
Amounts owed by related parties
300,276
260,276
Other debtors
1,834
458
 
302,110
260,734
5. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting applicable in the UK and Republic of Ireland" not to disclose related party transactions with group companies.

6. Parent undertaking

The company's immediate parent is Baxi Partnership Limited, incorporated in England.

6