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Registered number: 06158108
Baumhaus Ltd
Unaudited Financial Statements
For The Year Ended 6 April 2025
Stack & Jones Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06158108
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,112,710 330,099
1,112,710 330,099
CURRENT ASSETS
Stocks 5 455,792 1,005,120
Debtors 6 2,099,175 709,649
Cash at bank and in hand 578,665 447,990
3,133,632 2,162,759
Creditors: Amounts Falling Due Within One Year 7 (1,592,035 ) (756,197 )
NET CURRENT ASSETS (LIABILITIES) 1,541,597 1,406,562
TOTAL ASSETS LESS CURRENT LIABILITIES 2,654,307 1,736,661
Creditors: Amounts Falling Due After More Than One Year 8 (734,048 ) (167,412 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (62,719 ) (62,719 )
NET ASSETS 1,857,540 1,506,530
CAPITAL AND RESERVES
Called up share capital 9 553 553
Capital redemption reserve 447 447
Profit and Loss Account 1,856,540 1,505,530
SHAREHOLDERS' FUNDS 1,857,540 1,506,530
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For the year ending 6 April 2025 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 5 November 2025 and were signed on its behalf by:
Mr Philip Dickens
Director
05/11/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Baumhaus Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06158108 . The registered office is Building 320, Heyford Park, Camp Road, Upper Heyford, Bicester, Oxfordshire, OX25 5HA.
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.
The balance sheet and profit and loss accounts for the period ended 6th April 2025 have been prepared to 31st March 2025.
The company has made use of the provision in s390(3)(b) where the company accounts can be made up to any date within seven days of the accounting reference date.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
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 profit and loss account 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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 122 (2024: 60)
122 60
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 254,087 1,155,142 189,063 1,598,292
Additions 191,503 928,831 11,661 1,131,995
Disposals (6,100 ) (439,895 ) - (445,995 )
As at 6 April 2025 439,490 1,644,078 200,724 2,284,292
Depreciation
As at 1 April 2024 208,053 871,690 188,450 1,268,193
Provided during the period 60,783 253,411 2,478 316,672
Disposals - (413,283 ) - (413,283 )
As at 6 April 2025 268,836 711,818 190,928 1,171,582
Net Book Value
As at 6 April 2025 170,654 932,260 9,796 1,112,710
As at 1 April 2024 46,034 283,452 613 330,099
5. Stocks
2025 2024
£ £
Finished goods 455,792 1,005,120
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,425,289 435,859
Prepayments and accrued income 105,831 119,764
Other debtors 112,353 1,000
Other debtors - S455 114,995 -
Net wages - 246
Directors' loan accounts 340,707 152,780
2,099,175 709,649
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 406,121 91,303
Trade creditors 409,421 186,704
Corporation tax 133,677 41,635
Other taxes and social security 138,054 38,152
VAT 398,027 107,444
Net wages 2,143 -
Other creditors - 7,685
Accruals and deferred income 80,374 283,274
Amounts owed to related parties 24,218 -
1,592,035 756,197
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 734,048 167,412
Amounts due under finance lease and hire purchase contracts are secured on the assets concerned.
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 553 553
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 548,842 458,842
Later than one year and not later than five years 156,865 552,374
705,707 1,011,216
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 6 April 2025
£ £ £ £ £
Mr Philip Dickens 184,783 144,224 - - 329,007
Mr Andrew Dickens - 11,700 - - 11,700
The above loan is unsecured, interest free and repayable on demand.
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