REGISTERED NUMBER: 07488262 (England and Wales)

Unaudited Financial Statements

for the Period 6 April 2025 to 31 March 2026

for

Nash Baker Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

62,522

78,088

CURRENT ASSETS

Debtors

5

157,529

228,591

Investments

6

125,817

92,459

Cash at bank

225,643

192,440

508,989

513,490

CREDITORS

Amounts falling due within one year

7

(122,758

)

(154,386

)

NET CURRENT ASSETS

386,231

359,104

TOTAL ASSETS LESS CURRENT LIABILITIES

448,753

437,192

PROVISIONS FOR LIABILITIES

(15,549

)

(19,522

)

NET ASSETS

433,204

417,670

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

433,104

417,570

433,204

417,670

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 September 2026 and were signed by:

Mr S K Baker - Director

1.	STATUTORY INFORMATION

Nash Baker Limited is a private company, limited by shares, domiciled in England and Wales, registration number 07488262. The registered office is Bridge Studios, 107a Hammersmith Bridge Road, London, England, W6 9DA.

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 represents the fair value of architectural services provided during the year to clients. Turnover is recognised as contract activity and the right to consideration earned. Fair value reflects the amount expected to be recoverable from clients and is based on time spent, skills and expertise provided, excluding VAT. Turnover which has been recognised but not invoiced by the balance sheet date is included within debtors.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on cost, 20% on cost and 20% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2025

128,511

Additions

8,618

At 31 March 2026

137,129

DEPRECIATION

At 6 April 2025

50,423

Charge for period

24,184

At 31 March 2026

74,607

NET BOOK VALUE

At 31 March 2026

62,522

At 5 April 2025

78,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

5.4.25

£

£

Trade debtors

65,231

110,473

Amounts recoverable on contract

70,500

88,230

Other debtors

21,798

29,888

157,529

228,591

6.	CURRENT ASSET INVESTMENTS

31.3.26

5.4.25

£

£

Listed investments

125,817

92,459

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

5.4.25

£

£

Taxation and social security

99,955

117,138

Other creditors

22,803

37,248

122,758

154,386