2022-11-012023-10-312023-10-31false00486917G.& N CARR(BAKERS)LIMITED2024-07-1810710iso4217:GBPxbrli:pure004869172022-11-01004869172023-10-31004869172022-11-012023-10-31004869172021-11-01004869172022-10-31004869172021-11-012022-10-3100486917bus:SmallEntities2022-11-012023-10-3100486917bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3100486917bus:FullAccounts2022-11-012023-10-3100486917bus:PrivateLimitedCompanyLtd2022-11-012023-10-3100486917core:WithinOneYear2023-10-3100486917core:AfterOneYear2023-10-3100486917core:WithinOneYear2022-10-3100486917core:AfterOneYear2022-10-3100486917core:ShareCapital2023-10-3100486917core:SharePremium2023-10-3100486917core:RevaluationReserve2023-10-3100486917core:OtherReservesSubtotal2023-10-3100486917core:RetainedEarningsAccumulatedLosses2023-10-3100486917core:ShareCapital2022-10-3100486917core:SharePremium2022-10-3100486917core:RevaluationReserve2022-10-3100486917core:OtherReservesSubtotal2022-10-3100486917core:RetainedEarningsAccumulatedLosses2022-10-3100486917core:LandBuildings2023-10-3100486917core:PlantMachinery2023-10-3100486917core:Vehicles2023-10-3100486917core:FurnitureFittings2023-10-3100486917core:OfficeEquipment2023-10-3100486917core:NetGoodwill2023-10-3100486917core:IntangibleAssetsOtherThanGoodwill2023-10-3100486917core:ListedExchangeTraded2023-10-3100486917core:UnlistedNon-exchangeTraded2023-10-3100486917core:LandBuildings2022-10-3100486917core:PlantMachinery2022-10-3100486917core:Vehicles2022-10-3100486917core:FurnitureFittings2022-10-3100486917core:OfficeEquipment2022-10-3100486917core:NetGoodwill2022-10-3100486917core:IntangibleAssetsOtherThanGoodwill2022-10-3100486917core:ListedExchangeTraded2022-10-3100486917core:UnlistedNon-exchangeTraded2022-10-3100486917core:LandBuildings2022-11-012023-10-3100486917core:PlantMachinery2022-11-012023-10-3100486917core:Vehicles2022-11-012023-10-3100486917core:FurnitureFittings2022-11-012023-10-3100486917core:OfficeEquipment2022-11-012023-10-3100486917core:NetGoodwill2022-11-012023-10-3100486917core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3100486917core:ListedExchangeTraded2022-11-012023-10-3100486917core:UnlistedNon-exchangeTraded2022-11-012023-10-3100486917core:MoreThanFiveYears2022-11-012023-10-3100486917core:Non-currentFinancialInstruments2023-10-3100486917core:Non-currentFinancialInstruments2022-10-3100486917dpl:CostSales2022-11-012023-10-3100486917dpl:DistributionCosts2022-11-012023-10-3100486917core:LandBuildings2022-11-012023-10-3100486917core:PlantMachinery2022-11-012023-10-3100486917core:Vehicles2022-11-012023-10-3100486917core:FurnitureFittings2022-11-012023-10-3100486917core:OfficeEquipment2022-11-012023-10-3100486917dpl:AdministrativeExpenses2022-11-012023-10-3100486917core:NetGoodwill2022-11-012023-10-3100486917core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3100486917dpl:GroupUndertakings2022-11-012023-10-3100486917dpl:ParticipatingInterests2022-11-012023-10-3100486917dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3100486917core:ListedExchangeTraded2022-11-012023-10-3100486917dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3100486917core:UnlistedNon-exchangeTraded2022-11-012023-10-3100486917dpl:CostSales2021-11-012022-10-3100486917dpl:DistributionCosts2021-11-012022-10-3100486917core:LandBuildings2021-11-012022-10-3100486917core:PlantMachinery2021-11-012022-10-3100486917core:Vehicles2021-11-012022-10-3100486917core:FurnitureFittings2021-11-012022-10-3100486917core:OfficeEquipment2021-11-012022-10-3100486917dpl:AdministrativeExpenses2021-11-012022-10-3100486917core:NetGoodwill2021-11-012022-10-3100486917core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3100486917dpl:GroupUndertakings2021-11-012022-10-3100486917dpl:ParticipatingInterests2021-11-012022-10-3100486917dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3100486917core:ListedExchangeTraded2021-11-012022-10-3100486917dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3100486917core:UnlistedNon-exchangeTraded2021-11-012022-10-3100486917core:NetGoodwill2023-10-3100486917core:IntangibleAssetsOtherThanGoodwill2023-10-3100486917core:LandBuildings2023-10-3100486917core:PlantMachinery2023-10-3100486917core:Vehicles2023-10-3100486917core:FurnitureFittings2023-10-3100486917core:OfficeEquipment2023-10-3100486917core:AfterOneYear2023-10-3100486917core:WithinOneYear2023-10-3100486917core:ListedExchangeTraded2023-10-3100486917core:UnlistedNon-exchangeTraded2023-10-3100486917core:ShareCapital2023-10-3100486917core:SharePremium2023-10-3100486917core:RevaluationReserve2023-10-3100486917core:OtherReservesSubtotal2023-10-3100486917core:RetainedEarningsAccumulatedLosses2023-10-3100486917core:NetGoodwill2022-10-3100486917core:IntangibleAssetsOtherThanGoodwill2022-10-3100486917core:LandBuildings2022-10-3100486917core:PlantMachinery2022-10-3100486917core:Vehicles2022-10-3100486917core:FurnitureFittings2022-10-3100486917core:OfficeEquipment2022-10-3100486917core:AfterOneYear2022-10-3100486917core:WithinOneYear2022-10-31004869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G.& N CARR(BAKERS)LIMITED

Registered Number
00486917
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

G.& N CARR(BAKERS)LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

Andrew George Oliver
Phillip Richard Oliver

Registered Address

44-46 Ridge Hill Lane
Stalybridge
SK15 1NF

Registered Number

00486917 (England and Wales)
G.& N CARR(BAKERS)LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets358,92650,281
58,92650,281
Current assets
Stocks45,7505,340
Debtors5,7023,885
Cash at bank and on hand170,120181,427
181,572190,652
Creditors amounts falling due within one year5(36,185)(38,661)
Net current assets (liabilities)145,387151,991
Total assets less current liabilities204,313202,272
Provisions for liabilities6(7,200)-
Net assets197,113202,272
Capital and reserves
Called up share capital3,5003,500
Profit and loss account193,613198,772
Shareholders' funds197,113202,272
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2024, and are signed on its behalf by:
Andrew George Oliver
Director
Phillip Richard Oliver
Director

Registered Company No. 00486917
G.& N CARR(BAKERS)LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Vehicles25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year1920
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 November 2241,056155,56115,849212,466
Additions-18,905-18,905
Disposals-(2,150)-(2,150)
At 31 October 2341,056172,31615,849229,221
Depreciation and impairment
At 01 November 2219,271132,08010,834162,185
Charge for year8216,0351,2548,110
At 31 October 2320,092138,11512,088170,295
Net book value
At 31 October 2320,96434,2013,76158,926
At 31 October 2221,78523,4815,01550,281
4.Stocks

2023

2022

££
Other stocks5,7505,340
Total5,7505,340
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security17,69623,208
Other creditors13,03410,547
Accrued liabilities and deferred income5,4554,906
Total36,18538,661
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)7,200-
Total7,200-