Baking Waves Ltd - Accounts

Baking Waves Ltd
Contents Page
For the year ended 31 March 2026

Company Information	1
Directors' Report	2
Accountants' Report	3
Statement of Financial Position	4

Baking Waves Ltd
Company Information
For the year ended 31 March 2026

Directors	Barbara MILES Mrs Barbara Miles
Registered Number	07033507
Registered Office	Jasmine Cottage Smallridge Newbury Berkshire RG20 0LH
Accountants	SME ACCOUNTING SERVICES LIMITED JASMINE COTTAGE SMALLRIDGE NEWBURY Newbury RG20 0LH

1

Baking Waves Ltd
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present his/her/their report and accounts for the year ended 31 March 2026.

Directors

The directors who served the company throughout the year were as follows:

Barbara MILES

Mrs Barbara Miles

Statement of directors' responsibilities

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the board and signed on its behalf by:

----------------------------------
Barbara MILES
Director

Date approved: 22 July 2026

2

Baking Waves Ltd Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Baking Waves Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Baking Waves Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Baking Waves Ltd , as a body, in accordance with the terms of our engagement letter dated 22 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Baking Waves Ltd and state those matters that we have agreed to state to the Board of Directors of Baking Waves Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baking Waves Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Baking Waves Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Baking Waves Ltd . You consider that Baking Waves Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Baking Waves Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. SME ACCOUNTING SERVICES LIMITED JASMINE COTTAGE SMALLRIDGE NEWBURY Newbury RG20 0LH 22 July 2026 3

Baking Waves Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Baking Waves Ltd for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Baking Waves Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Baking Waves Ltd , as a body, in accordance with the terms of our engagement letter dated 22 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Baking Waves Ltd and state those matters that we have agreed to state to the Board of Directors of Baking Waves Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baking Waves Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Baking Waves Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Baking Waves Ltd . You consider that Baking Waves Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Baking Waves Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

SME ACCOUNTING SERVICES LIMITED
JASMINE COTTAGE
SMALLRIDGE NEWBURY
Newbury
RG20 0LH
22 July 2026

3

Baking Waves Ltd
Statement of Financial Position
As at 31 March 2026

	2026		2025
	£	£	£	£
Fixed assets		249,648		260,996
Current assets	27,591		1,611
Creditors: amount falling due within one year	(114,062)		(100,803)
Net current assets		(86,471)		(99,192)
Total assets less current liabilities		163,177		161,804
Creditors: amount falling due after more than one year		(174,544)		(166,794)
Net assets		(11,367)		(4,990)


Capital and reserves		(11,367)		(4,990)

NOTES TO THE ACCOUNTS

General Information

Baking Waves Ltd is a private company, limited by shares, registered in England and Wales, registration number 07033507, registration address Jasmine Cottage, Smallridge, Newbury, Berkshire, RG20 0LH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	4% Straight Line
Computer Equipment	33.33% Straight Line

2.

Tangible fixed assets

Cost or valuation	Land and Buildings	Computer Equipment	Total
	£	£	£
At 01 April 2025	283,691	859	284,550
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	283,691	859	284,550
Depreciation
At 01 April 2025	22,695	859	23,554
Charge for year	11,348	-	11,348
On disposals	-	-	-
At 31 March 2026	34,043	859	34,902
Net book values
Closing balance as at 31 March 2026	249,648	-	249,648
Opening balance as at 01 April 2025	260,996	-	260,996

3.	Average number of employees Average number of employees during the year was 11 (2025 : 4).

For the year ended 31 March 2026 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 accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 22 July 2026 and were signed on its behalf by:

--------------------------------
Barbara MILES
Director

4

Registered Number: 07033507
England and Wales
BAKING WAVES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026