Baines Instruments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08353412

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	13,440		19,920
Cash at bank and in hand		16,051		22,616

		29,491		42,536
Creditors: Amounts Falling Due Within One Year	5	(15,077 )		(20,451 )

NET CURRENT ASSETS (LIABILITIES)			14,414		22,085

TOTAL ASSETS LESS CURRENT LIABILITIES			14,414		22,085

NET ASSETS			14,414		22,085

CAPITAL AND RESERVES
Called up share capital	6		20		20
Profit and Loss Account			14,394		22,065

SHAREHOLDERS' FUNDS			14,414		22,085

For the year ending 31 March 2026 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 Profit and Loss Account.

On behalf of the board

Mr Andrew Raymond Baines

Director

01/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Baines Instruments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08353412 . The registered office is The Croft 128 Guisborough Road, Nunthorpe, Middlesbrough, TS7 0JA.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income 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 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	13,440	19,920

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	-
Corporation tax	5,580	8,901
Other taxes and social security	629	629
VAT	8,651	10,534
Other creditors	-	74
Director's loan account	216	313

	15,077	20,451

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Page 3

Baines Instruments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	20	20

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