Baldock Operations Ltd 31/12/2025 iXBRL

Company registration number: 15877603

Baldock Operations Ltd

Unaudited filleted financial statements

31 December 2025

Baldock Operations Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Baldock Operations Ltd

Directors and other information


Directors	Mr V Yoganathan	(Appointed 5 August 2024)


Secretary	Mrs J Yoganathan


Company number	15877603


Registered office	797 Harrow Road
	Sudbury Town
	Wembley
	HA0 2LP


Accountants	Accountancy Solutions
	797 Harrow Road
	Sudbury Town
	Wembley
	HA0 2LP




	Bankers	Barclays
		Corporate Banking Suite
		11 Bank Court
		Hemel Hempstead
		Herts
		HP1 1BX

Baldock Operations Ltd

Statement of financial position

31 December 2025

		31/12/25
	Note	£	£

Current assets
Stocks		1,273,555
Debtors	4	100
Cash at bank and in hand		50,568
		_______
		1,324,223
Creditors: amounts falling due
within one year	5	( 1,323,957)
		_______
Net current assets			266
			_______
Total assets less current liabilities			266

			_______
Net assets			266
			_______

Capital and reserves
Called up share capital			100
Profit and loss account			166
			_______
Shareholders funds			266
			_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 04 August 2026 , and are signed on behalf of the board by:

Mr V Yoganathan

Director

Company registration number: 15877603

Baldock Operations Ltd

Statement of changes in equity

Period ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 5 August 2024	-	-	-

Profit for the period		166	166
	_______	_______	_______
Total comprehensive income for the period	-	166	166

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 31 December 2025	100	166	266
	_______	_______	_______

Baldock Operations Ltd

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 797 Harrow Road, Sudbury Town, Wembley, HA0 2LP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

			31/12/25
			£
	Amounts owed by group undertaking		100
			_______

5. Creditors: amounts falling due within one year

			31/12/25
			£
	Corporation tax		39
	Other creditors		1,323,918
			_______
			1,323,957
			_______

Other creditor represents the loans from connected companies, as disclosed in related party notes to the accounts. Terms of repayment or interest is not agreed on these loans.

6. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value	Balance owed by /(owed to)
	Period	Period
	ended	ended
	31/12/25	31/12/25
	£	£
JP & S Properties Ltd	100	100
JP & S Servicess Ltd	( 1,363,554)	( 1,363,554)
JP & S Investment Ltd	( 87,565)	( 87,565)
	_______	_______

The company had the above loans from companies controlled by the directors.

7. Controlling party

The company is a wholly owned subsidiary of JP& S Properties Ltd, a company incorporated in England.