Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-3172022-08-01falseNo description of principal activity10truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07710239 2022-08-01 2023-07-31 07710239 2021-08-01 2022-07-31 07710239 2023-07-31 07710239 2022-07-31 07710239 c:Director2 2022-08-01 2023-07-31 07710239 d:PlantMachinery 2022-08-01 2023-07-31 07710239 d:PlantMachinery 2023-07-31 07710239 d:PlantMachinery 2022-07-31 07710239 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 07710239 d:MotorVehicles 2022-08-01 2023-07-31 07710239 d:FurnitureFittings 2022-08-01 2023-07-31 07710239 d:FurnitureFittings 2023-07-31 07710239 d:FurnitureFittings 2022-07-31 07710239 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 07710239 d:OfficeEquipment 2022-08-01 2023-07-31 07710239 d:OfficeEquipment 2023-07-31 07710239 d:OfficeEquipment 2022-07-31 07710239 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 07710239 d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 07710239 d:CurrentFinancialInstruments 2023-07-31 07710239 d:CurrentFinancialInstruments 2022-07-31 07710239 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 07710239 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 07710239 d:ShareCapital 2023-07-31 07710239 d:ShareCapital 2022-07-31 07710239 d:RetainedEarningsAccumulatedLosses 2023-07-31 07710239 d:RetainedEarningsAccumulatedLosses 2022-07-31 07710239 c:FRS102 2022-08-01 2023-07-31 07710239 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 07710239 c:FullAccounts 2022-08-01 2023-07-31 07710239 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure
Company registration number: 07710239







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2023


BAKERY COVENT GARDEN LIMITED






































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BAKERY COVENT GARDEN LIMITED
REGISTERED NUMBER:07710239



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,514
367

  
5,514
367

Current assets
  

Stocks
  
-
11,489

Debtors: amounts falling due within one year
 5 
74,436
74,679

Cash at bank and in hand
  
341,562
247,218

  
415,998
333,386

Creditors: amounts falling due within one year
 6 
(95,407)
(110,271)

Net current assets
  
 
 
320,591
 
 
223,115

Total assets less current liabilities
  
326,105
223,482

  

Net assets
  
326,105
223,482


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
326,005
223,382

  
326,105
223,482


Page 1

 


BAKERY COVENT GARDEN LIMITED
REGISTERED NUMBER:07710239


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C S N Bloch
Director

Date: 3 April 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


BAKERY COVENT GARDEN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Bakery Covent Garden 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 (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


BAKERY COVENT GARDEN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
Fixtures and fittings
-
20%
Office equipment
-

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2022 - 7).

Page 4

 


BAKERY COVENT GARDEN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 August 2022
14,075
77,956
3,945
95,976


Additions
979
4,860
-
5,839



At 31 July 2023

15,054
82,816
3,945
101,815



Depreciation


At 1 August 2022
14,075
77,589
3,945
95,609


Charge for the year on owned assets
82
610
-
692



At 31 July 2023

14,157
78,199
3,945
96,301



Net book value



At 31 July 2023
897
4,617
-
5,514



At 31 July 2022
-
367
-
367


5.


Debtors

2023
2022
£
£


Trade debtors
662
1,940

Amounts owed by group undertakings
4,304
956

Other debtors
69,470
71,783

74,436
74,679



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
7,648
14,216

Amounts owed to group undertakings
12,838
12,870

Taxation and social security
70,127
79,361

Other creditors
4,794
3,824

95,407
110,271


Page 5

 


BAKERY COVENT GARDEN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

7.


Parent relationships

The parent undertaking is Brigit's Bakery (Holdings) Limited, whose registered office is Richmond House, Walkern Road, Stevenage SG1 3QP.

 
Page 6