REGISTERED NUMBER: 00569293

BAXTER HART & ABRAHAM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R C Horn ACA

N T A Horn

REGISTERED OFFICE:

141 New Bedford Road

Luton

Bedfordshire

LU3 1LF

REGISTERED NUMBER:

00569293

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

46,175

47,911

Investments

6

10,220

10,220

56,395

58,131

CURRENT ASSETS

Stocks

77,512

86,644

Debtors

7

31,909

23,617

Cash at bank and in hand

84,220

67,991

193,641

178,252

CREDITORS

Amounts falling due within one year

8

37,923

39,487

NET CURRENT ASSETS

155,718

138,765

TOTAL ASSETS LESS CURRENT LIABILITIES

212,113

196,896

CAPITAL AND RESERVES

Called up, paid and allotted share capital

1,000

1,000

Retained earnings

211,113

195,896

SHAREHOLDERS' FUNDS

212,113

196,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

R C Horn ACA - Director

1.	STATUTORY INFORMATION

Baxter Hart & Abraham 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, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 July 2024

147,339

19,817

167,156

Additions

-

420

420

At 30 June 2025

147,339

20,237

167,576

DEPRECIATION

At 1 July 2024

99,428

19,817

119,245

Charge for year

2,051

105

2,156

At 30 June 2025

101,479

19,922

121,401

NET BOOK VALUE

At 30 June 2025

45,860

315

46,175

At 30 June 2024

47,911

-

47,911

Included in cost of land and buildings is freehold land of £ 3,000 (2024 - £ 3,000 ) which is not depreciated.

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2024

and 30 June 2025

10,220

NET BOOK VALUE

At 30 June 2025

10,220

At 30 June 2024

10,220

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,302

19,349

Other debtors

11,607

4,268

31,909

23,617

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,604

14,931

Taxation and social security

6,135

11,773

Other creditors

18,184

12,783

37,923

39,487

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

R C Horn ACA

Balance outstanding at start of year

2,444

326

Amounts advanced

3,794

2,118

Amounts repaid

(4,912

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,326

2,444

N T A Horn

Balance outstanding at start of year

(969

)

(302

)

Amounts advanced

2,382

-

Amounts repaid

(4,239

)

(667

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,826

)

(969

)

10.	RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company, which are interest free and repayable on demand. Transactions of which can be found above.