REGISTERED NUMBER: 06549919 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Baker Engineering Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A. J. Baker

Mrs D. E. Baker

W Baker

SECRETARY:

A. J. Baker

REGISTERED OFFICE:

Unit 13

Dunstall Park Road

Derby

Derbyshire

DE24 8HJ

REGISTERED NUMBER:

06549919 (England and Wales)

ACCOUNTANTS:

Bourne & Co.

Chartered Accountants

47a Queen Street

Derby

Derbyshire

DE1 3DE

FIXED ASSETS

Tangible assets

4

658,089

421,345

CURRENT ASSETS

Stocks

170,230

165,000

Debtors

328,980

272,460

Cash at bank and in hand

128,384

404,889

627,594

842,349

CREDITORS

Amounts falling due within one year

280,457

246,152

NET CURRENT ASSETS

347,137

596,197

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,226

1,017,542

CREDITORS

Amounts falling due after more than one year

(322,833

)

(96,118

)

PROVISIONS FOR LIABILITIES

(28,713

)

(67,557

)

NET ASSETS

653,680

853,867

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

653,480

853,667

SHAREHOLDERS' FUNDS

653,680

853,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 September 2026 and were signed on its behalf by:

A. J. Baker - Director

1.	STATUTORY INFORMATION

Baker Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment and fittings

-

25% on reducing balance

Stocks

Stock and work in progress are valued at the lower of cost and net realisable value.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

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 15 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,541,200

Additions

445,201

Disposals

(91,964

)

At 31 March 2026

1,894,437

DEPRECIATION

At 1 April 2025

1,119,855

Charge for year

169,680

Eliminated on disposal

(53,187

)

At 31 March 2026

1,236,348

NET BOOK VALUE

At 31 March 2026

658,089

At 31 March 2025

421,345

5.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

430,002

160,603

The hire purchase liability is secured on the asset acquired under the relevant agreement.