2022-09-012023-08-312023-08-31false13576473EMS BAKEHOUSE LIMITED2024-03-1310890iso4217:GBPxbrli:pure135764732022-09-01135764732023-08-31135764732022-09-012023-08-31135764732021-08-20135764732022-08-31135764732021-08-202022-08-3113576473bus:SmallEntities2022-09-012023-08-3113576473bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3113576473bus:FullAccounts2022-09-012023-08-3113576473bus:PrivateLimitedCompanyLtd2022-09-012023-08-3113576473core:WithinOneYear2023-08-3113576473core:AfterOneYear2023-08-3113576473core:WithinOneYear2022-08-3113576473core:AfterOneYear2022-08-3113576473core:ShareCapital2023-08-3113576473core:SharePremium2023-08-3113576473core:RevaluationReserve2023-08-3113576473core:OtherReservesSubtotal2023-08-3113576473core:RetainedEarningsAccumulatedLosses2023-08-3113576473core:ShareCapital2022-08-3113576473core:SharePremium2022-08-3113576473core:RevaluationReserve2022-08-3113576473core:OtherReservesSubtotal2022-08-3113576473core:RetainedEarningsAccumulatedLosses2022-08-3113576473core:LandBuildings2023-08-3113576473core:PlantMachinery2023-08-3113576473core:Vehicles2023-08-3113576473core:FurnitureFittings2023-08-3113576473core:OfficeEquipment2023-08-3113576473core:NetGoodwill2023-08-3113576473core:IntangibleAssetsOtherThanGoodwill2023-08-3113576473core:ListedExchangeTraded2023-08-3113576473core:UnlistedNon-exchangeTraded2023-08-3113576473core:LandBuildings2022-08-3113576473core:PlantMachinery2022-08-3113576473core:Vehicles2022-08-3113576473core:FurnitureFittings2022-08-3113576473core:OfficeEquipment2022-08-3113576473core:NetGoodwill2022-08-3113576473core:IntangibleAssetsOtherThanGoodwill2022-08-3113576473core:ListedExchangeTraded2022-08-3113576473core:UnlistedNon-exchangeTraded2022-08-3113576473core:LandBuildings2022-09-012023-08-3113576473core:PlantMachinery2022-09-012023-08-3113576473core:Vehicles2022-09-012023-08-3113576473core:FurnitureFittings2022-09-012023-08-3113576473core:OfficeEquipment2022-09-012023-08-3113576473core:NetGoodwill2022-09-012023-08-3113576473core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3113576473core:ListedExchangeTraded2022-09-012023-08-3113576473core:UnlistedNon-exchangeTraded2022-09-012023-08-3113576473core:MoreThanFiveYears2022-09-012023-08-3113576473core:Non-currentFinancialInstruments2023-08-3113576473core:Non-currentFinancialInstruments2022-08-3113576473dpl:CostSales2022-09-012023-08-3113576473dpl:DistributionCosts2022-09-012023-08-3113576473core:LandBuildings2022-09-012023-08-3113576473core:PlantMachinery2022-09-012023-08-3113576473core:Vehicles2022-09-012023-08-3113576473core:FurnitureFittings2022-09-012023-08-3113576473core:OfficeEquipment2022-09-012023-08-3113576473dpl:AdministrativeExpenses2022-09-012023-08-3113576473core:NetGoodwill2022-09-012023-08-3113576473core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3113576473dpl:GroupUndertakings2022-09-012023-08-3113576473dpl:ParticipatingInterests2022-09-012023-08-3113576473dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3113576473core:ListedExchangeTraded2022-09-012023-08-3113576473dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3113576473core:UnlistedNon-exchangeTraded2022-09-012023-08-3113576473dpl:CostSales2021-08-202022-08-3113576473dpl:DistributionCosts2021-08-202022-08-3113576473core:LandBuildings2021-08-202022-08-3113576473core:PlantMachinery2021-08-202022-08-3113576473core:Vehicles2021-08-202022-08-3113576473core:FurnitureFittings2021-08-202022-08-3113576473core:OfficeEquipment2021-08-202022-08-3113576473dpl:AdministrativeExpenses2021-08-202022-08-3113576473core:NetGoodwill2021-08-202022-08-3113576473core:IntangibleAssetsOtherThanGoodwill2021-08-202022-08-3113576473dpl:GroupUndertakings2021-08-202022-08-3113576473dpl:ParticipatingInterests2021-08-202022-08-3113576473dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-202022-08-3113576473core:ListedExchangeTraded2021-08-202022-08-3113576473dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-202022-08-3113576473core:UnlistedNon-exchangeTraded2021-08-202022-08-3113576473core:NetGoodwill2023-08-3113576473core:IntangibleAssetsOtherThanGoodwill2023-08-3113576473core:LandBuildings2023-08-3113576473core:PlantMachinery2023-08-3113576473core:Vehicles2023-08-3113576473core:FurnitureFittings2023-08-3113576473core:OfficeEquipment2023-08-3113576473core:AfterOneYear2023-08-3113576473core:WithinOneYear2023-08-3113576473core:ListedExchangeTraded2023-08-3113576473core:UnlistedNon-exchangeTraded2023-08-3113576473core:ShareCapital2023-08-3113576473core:SharePremium2023-08-3113576473core:RevaluationReserve2023-08-3113576473core:OtherReservesSubtotal2023-08-3113576473core:RetainedEarningsAccumulatedLosses2023-08-3113576473core:NetGoodwill2022-08-3113576473core:IntangibleAssetsOtherThanGoodwill2022-08-3113576473core:LandBuildings2022-08-3113576473core:PlantMachinery2022-08-3113576473core:Vehicles2022-08-3113576473core:FurnitureFittings2022-08-3113576473core:OfficeEquipment2022-08-3113576473core:AfterOneYear2022-08-3113576473core:WithinOneYear2022-08-3113576473core:ListedExchangeTraded2022-08-3113576473core:UnlistedNon-exchangeTraded2022-08-3113576473core:ShareCapital2022-08-3113576473core:SharePremium2022-08-3113576473core:RevaluationReserve2022-08-3113576473core:OtherReservesSubtotal2022-08-3113576473core:RetainedEarningsAccumulatedLosses2022-08-3113576473core:NetGoodwill2021-08-2013576473core:IntangibleAssetsOtherThanGoodwill2021-08-2013576473core:LandBuildings2021-08-2013576473core:PlantMachinery2021-08-2013576473core:Vehicles2021-08-2013576473core:FurnitureFittings2021-08-2013576473core:OfficeEquipment2021-08-2013576473core:AfterOneYear2021-08-2013576473core:WithinOneYear2021-08-2013576473core:ListedExchangeTraded2021-08-2013576473core:UnlistedNon-exchangeTraded2021-08-2013576473core:ShareCapital2021-08-2013576473core:SharePremium2021-08-2013576473core:RevaluationReserve2021-08-2013576473core:OtherReservesSubtotal2021-08-2013576473core:RetainedEarningsAccumulatedLosses2021-08-2013576473core:AfterOneYear2022-09-012023-08-3113576473core:WithinOneYear2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3113576473core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3113576473core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3113576473core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3113576473core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3113576473core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3113576473bus:Director12022-09-012023-08-3113576473bus:Director22022-09-012023-08-31

EMS BAKEHOUSE LIMITED

Registered Number
13576473
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

EMS BAKEHOUSE LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

Emma Louise Gibson
Scott Mark Roy Gibson

Registered Address

Unit 34 Sisna Park Road
Plymouth
PL6 7FH

Registered Number

13576473 (England and Wales)
EMS BAKEHOUSE LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets311,07011,685
Tangible assets41,6482,538
12,71814,223
Current assets
Stocks520,28116,974
Debtors1,9861,228
Cash at bank and on hand6,3405,412
28,60723,614
Creditors amounts falling due within one year7(20,349)(29,582)
Net current assets (liabilities)8,258(5,968)
Total assets less current liabilities20,9768,255
Provisions for liabilities8(313)(482)
Net assets20,6637,773
Capital and reserves
Called up share capital106106
Profit and loss account20,5577,667
Shareholders' funds20,6637,773
The financial statements were approved and authorised for issue by the Board of Directors on 13 March 2024, and are signed on its behalf by:
Emma Louise Gibson
Director
Registered Company No. 13576473
EMS BAKEHOUSE LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-3
Office Equipment25-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 2212,30012,300
At 31 August 2312,30012,300
Amortisation and impairment
At 01 September 22615615
Charge for year615615
At 31 August 231,2301,230
Net book value
At 31 August 2311,07011,070
At 31 August 2211,68511,685
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 September 2212,8362,837
At 31 August 2312,8362,837
Depreciation and impairment
At 01 September 22-299299
Charge for year-890890
At 31 August 23-1,1891,189
Net book value
At 31 August 2311,6471,648
At 31 August 2212,5372,538
5.Stocks

2023

2022

££
Finished goods20,28116,974
Total20,28116,974
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables1,9861,228
Total1,9861,228
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3,000-
Taxation and social security9,3486,190
Other creditors8,00123,392
Total20,34929,582
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)313482
Total313482
9.Related party transactions
At the year end the company owed E Gibson, Director £6,290 (2022: £17,908) and S Gibson, Director £1,084 (2022: £4,172).