REGISTERED NUMBER: 04445801 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

BAKER NOEL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Noel

L S Hayes

REGISTERED OFFICE:

Cheribourne House

45a Station Road

Willington

Bedford

Bedfordshire

MK44 3QL

REGISTERED NUMBER:

04445801 (England and Wales)

ACCOUNTANTS:

Baker Noel

Cheribourne House

45A Station Road

Willington

Bedford

Bedfordshire

MK44 3QL

FIXED ASSETS

Tangible assets

4

19,301

15,286

CURRENT ASSETS

Debtors

5

272,162

450,329

Cash at bank

322,924

50,166

595,086

500,495

CREDITORS

Amounts falling due within one year

6

174,444

78,503

NET CURRENT ASSETS

420,642

421,992

TOTAL ASSETS LESS CURRENT LIABILITIES

439,943

437,278

PROVISIONS FOR LIABILITIES

4,825

3,726

NET ASSETS

435,118

433,552

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

435,117

433,551

SHAREHOLDERS' FUNDS

435,118

433,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

C Noel - Director

L S Hayes - Director

1.	STATUTORY INFORMATION

Baker Noel Limited 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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 30 June 2026 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 July 2024.

Turnover

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

Turnover is recognised as and when work is carried out and is adjusted for work in progress for work completed but not invoiced as of the reporting dates. Turnover represents fees for services and income from recharging of software and other client costs.

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

-

20% on cost and 15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

56,426

Additions

10,751

At 30 June 2026

67,177

DEPRECIATION

At 1 July 2025

41,140

Charge for year

6,736

At 30 June 2026

47,876

NET BOOK VALUE

At 30 June 2026

19,301

At 30 June 2025

15,286

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

179,538

177,473

Amounts owed by group undertakings

70,900

-

Other debtors

21,724

272,856

272,162

450,329

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

14,499

1,257

Taxation and social security

134,250

56,640

Other creditors

25,695

20,606

174,444

78,503

7.	FIRST YEAR ADOPTION

The only adjustment in respect of the restatement to FRS 102(1A) is for deferred taxation. No other adjustments were required.