Registration number: 13295632

D A Baker Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

D A Baker Limited

Company Information

Director

Mr D Baker

Registered office

Fawley House 2 Regatta Place Marlow Road Bourne End Bucks United Kingdom SL8 5TD

Accountants

Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

D A Baker Limited

(Registration number: 13295632)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	9,245	12,412
Current assets
Debtors	5	10,759	17,070
Cash at bank and in hand		6	6
		10,765	17,076
Creditors: Amounts falling due within one year	6	(26,280)	(27,926)
Net current liabilities		(15,515)	(10,850)
Total assets less current liabilities		(6,270)	1,562
Creditors: Amounts falling due after more than one year	6	-	(1,099)
Net (liabilities)/assets		(6,270)	463
Capital and reserves
Called up share capital		100	100
Retained earnings		(6,370)	363
Shareholders' (deficit)/funds		(6,270)	463

For the financial 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.

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr D Baker Director

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Bucks
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the director on 17 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements.The director has a reasonable expectation that the company has adequate resources to conitnue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, the company continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	straight line over 4 years
Motor vehicles	straight line over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	14,995	10,000	24,995
At 31 March 2026	14,995	10,000	24,995
Depreciation
At 1 April 2025	4,250	8,333	12,583
Charge for the year	1,500	1,667	3,167
At 31 March 2026	5,750	10,000	15,750
Carrying amount
At 31 March 2026	9,245	-	9,245
At 31 March 2025	10,745	1,667	12,412

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		-	1,420
Amounts owed by related parties	9	7,625	14,861
Prepayments		3,134	789
		10,759	17,070

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	14,095	12,877
Trade creditors		763	1,112
Taxation and social security		9,137	11,722
Accruals		2,285	2,215
		26,280	27,926

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	-	1,099

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	-	1,099

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	2,957	390
Hire purchase contracts	1,099	4,163
Other borrowings	10,039	8,324
	14,095	12,877

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £3,864 (2025 - £Nil).

D A Baker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9	Related party transactions

Transactions with the director

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Mr D Baker
Advance	10,061	32,027	(39,763)	2,325

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr D Baker
Advance	7,472	51,641	(49,052)	10,061

Loans to related parties

2026	Other related parties £	Total £
At start of period	4,800	4,800
Advanced	500	500
At end of period	5,300	5,300

2025	Other related parties £	Total £
Advanced	4,800	4,800
At end of period	4,800	4,800

Terms of loans to related parties

Loans are unsecured, interest free and repayable on demand.