REGISTERED NUMBER: 06258796 (England and Wales)

Unaudited Financial Statements for the Year Ended 1 April 2026

for

Baker Thompson Associates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

Mrs H J Baker

Mr I Baker

SECRETARY:

Mr I A Baker

REGISTERED OFFICE:

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

REGISTERED NUMBER:

06258796 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

736

1,472

CURRENT ASSETS

Debtors

5

6,860

9,853

Cash at bank

2,909

5,116

9,769

14,969

CREDITORS

Amounts falling due within one year

6

10,076

14,744

NET CURRENT (LIABILITIES)/ASSETS

(307

)

225

TOTAL ASSETS LESS CURRENT LIABILITIES

429

1,697

CREDITORS

Amounts falling due after more than one year

7

-

(1,250

)

PROVISIONS FOR LIABILITIES

(140

)

(280

)

NET ASSETS

289

167

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

287

165

SHAREHOLDERS' FUNDS

289

167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 1 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

Mrs H J Baker - Director

1.	STATUTORY INFORMATION

Baker Thompson Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 2 April 2025

and 1 April 2026

4,307

DEPRECIATION

At 2 April 2025

2,835

Charge for year

736

At 1 April 2026

3,571

NET BOOK VALUE

At 1 April 2026

736

At 1 April 2025

1,472

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.4.26

1.4.25

£

£

Other debtors

6,860

9,853

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.4.26

1.4.25

£

£

Bank loans and overdrafts

1,326

3,000

Trade creditors

3,493

1,254

Taxation and social security

2,977

8,390

Other creditors

2,280

2,100

10,076

14,744

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

1.4.26

1.4.25

£

£

Bank loans

-

1,250

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company had made loans to the directors of £4,373 (2025- £7,367). No interest is payable on these loans and no security given. The loans are repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are Mr I A Baker & Mrs J Baker virtue of their 100% shareholding in the share capital of the company.