REGISTERED NUMBER: 01346622 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BAKER AND JOINER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Joiner

Mrs G Joiner

R P Dennis

SECRETARY:

Mrs G Joiner

REGISTERED OFFICE:

Unit 28 Rumer Hill Business Park

Rumer Hill Road

Cannock

Staffordshire

WS11 0ET

REGISTERED NUMBER:

01346622 (England and Wales)

ACCOUNTANTS:

Michael Bradford Accountants Limited

16 Market Street

Hednesford

Cannock

Staffordshire

WS12 1AF

FIXED ASSETS

Tangible assets

4

178,050

121,887

CURRENT ASSETS

Stocks

50,755

43,454

Debtors

5

889,749

668,989

Cash at bank

861,669

361,726

1,802,173

1,074,169

CREDITORS

Amounts falling due within one year

6

1,023,552

519,125

NET CURRENT ASSETS

778,621

555,044

TOTAL ASSETS LESS CURRENT LIABILITIES

956,671

676,931

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

956,571

676,831

SHAREHOLDERS' FUNDS

956,671

676,931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th September 2025 and were signed on its behalf by:

M Joiner - Director

1.	STATUTORY INFORMATION

Baker and Joiner 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.

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st April 2024

43,771

165,307

209,078

Additions

-

105,933

105,933

Disposals

-

(26,370

)

(26,370

)

At 31st March 2025

43,771

244,870

288,641

DEPRECIATION

At 1st April 2024

33,304

53,887

87,191

Charge for year

2,667

27,103

29,770

Eliminated on disposal

-

(6,370

)

(6,370

)

At 31st March 2025

35,971

74,620

110,591

NET BOOK VALUE

At 31st March 2025

7,800

170,250

178,050

At 31st March 2024

10,467

111,420

121,887

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

889,749

668,989

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

733,898

327,919

Taxation and social security

288,166

177,964

Other creditors

1,488

13,242

1,023,552

519,125