Baker Jayne Insurance Brokers Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 06787363

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		122,883		153,522

			122,883		153,522
CURRENT ASSETS
Debtors	5	804,735		760,514
Cash at bank and in hand		448,774		473,436

		1,253,509		1,233,950
Creditors: Amounts Falling Due Within One Year	6	(845,604 )		(797,377 )

NET CURRENT ASSETS (LIABILITIES)			407,905		436,573

TOTAL ASSETS LESS CURRENT LIABILITIES			530,788		590,095

Creditors: Amounts Falling Due After More Than One Year	7		(47,682 )		(108,189 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(30,721 )		(48,268 )

NET ASSETS			452,385		433,638

CAPITAL AND RESERVES
Called up share capital	9		70,001		70,001
Income Statement			382,384		363,637

SHAREHOLDERS' FUNDS			452,385		433,638

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Baker Jayne Insurance Brokers Ltd

Statement of Financial Position (continued)

As At 31 March 2026

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr A Baker

Director

29 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Baker Jayne Insurance Brokers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06787363 . The registered office is C/O Whitehall Accountants, The Coach House, Desford Hall, Leicester, LE9 9JJ.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	25% on reducing balance
Plant & Machinery	10% on reducing balance
Motor Vehicles	Straightline over 6 years
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2025: 13)

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Baker Jayne Insurance Brokers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	890	40,323	275,749	9,170
Additions	-	-	42,490	-
Disposals	-	-	(66,000 )	-

As at 31 March 2026	890	40,323	252,239	9,170

Depreciation
As at 1 April 2025	862	31,753	132,864	7,830
Provided during the period	7	857	42,049	335
Disposals	-	-	(33,007 )	-

As at 31 March 2026	869	32,610	141,906	8,165

Net Book Value
As at 31 March 2026	21	7,713	110,333	1,005

As at 1 April 2025	28	8,570	142,885	1,340


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	19,756	345,888
Additions	5,716	48,206
Disposals	-	(66,000 )

As at 31 March 2026	25,472	328,094

Depreciation
As at 1 April 2025	19,057	192,366
Provided during the period	2,604	45,852
Disposals	-	(33,007 )

As at 31 March 2026	21,661	205,211

Net Book Value
As at 31 March 2026	3,811	122,883

As at 1 April 2025	699	153,522

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Baker Jayne Insurance Brokers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	779,323	728,649
Other debtors	25,412	31,865

	804,735	760,514

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	35,699	38,513
Trade creditors	616,407	573,686
Bank loans and overdrafts	-	9,375
Other creditors	96,744	101,210
Taxation and social security	96,754	74,593

	845,604	797,377

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	47,682	103,645
Bank loans	-	4,544

	47,682	108,189

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	35,699	38,513
Later than one year and not later than five years	47,682	103,645

	83,381	142,158

	83,381	142,158

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	70,001	70,001

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Baker Jayne Insurance Brokers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Adam Baker	9,313	10,000	19,313	-	-

11. Ultimate Controlling Party

The company was controlled throughout the year by the directors.

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