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REGISTERED NUMBER: 06828036 (England and Wales)












THE BAKERY & DELICATESSEN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023






THE BAKERY & DELICATESSEN LIMITED (REGISTERED NUMBER: 06828036)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


THE BAKERY & DELICATESSEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: S N Clay
Miss J E Cobley





REGISTERED OFFICE: 14 The Broadway
Woodhall Spa
LN10 6ST





REGISTERED NUMBER: 06828036 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe
Chartered Certified Accountants
Rollestone House
20-22 Bridge Street
Horncastle
Lincolnshire
LN9 5HZ

THE BAKERY & DELICATESSEN LIMITED (REGISTERED NUMBER: 06828036)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 37,880 31,148
37,880 31,148

CURRENT ASSETS
Inventories 11,000 9,000
Debtors 47,834 26,469
Cash at bank 170,855 177,077
229,689 212,546
CREDITORS
Amounts falling due within one year 95,728 74,211
NET CURRENT ASSETS 133,961 138,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

171,841

169,483

CREDITORS
Amounts falling due after more than one year (17,500 ) (27,500 )

PROVISIONS FOR LIABILITIES (7,338 ) (5,521 )
NET ASSETS 147,003 136,462

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 146,903 136,362
SHAREHOLDERS' FUNDS 147,003 136,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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 BAKERY & DELICATESSEN LIMITED (REGISTERED NUMBER: 06828036)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
31 AUGUST 2023


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

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by:





Miss J E Cobley - Director


THE BAKERY & DELICATESSEN LIMITED (REGISTERED NUMBER: 06828036)

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


1. STATUTORY INFORMATION

The Bakery & Delicatessen 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Inventories 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 20 (2022 - 20 ) .

THE BAKERY & DELICATESSEN LIMITED (REGISTERED NUMBER: 06828036)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022
and 31 August 2023 15,000
AMORTISATION
At 1 September 2022
and 31 August 2023 15,000
NET BOOK VALUE

At 31 August 2023 -
At 31 August 2022 -

5. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
At 1 September 2022 90,692
Additions 15,403
At 31 August 2023 106,095
DEPRECIATION
At 1 September 2022 59,544
Charge for year 8,671
At 31 August 2023 68,215
NET BOOK VALUE
At 31 August 2023 37,880
At 31 August 2022 31,148

6. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 27,500 37,500

Secured debts is represented by a loan under the Bounce Back Loan Scheme which is guaranteed by the government.

THE BAKERY & DELICATESSEN LIMITED (REGISTERED NUMBER: 06828036)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
S N Clay
Balance outstanding at start of year (376 ) (2,793 )
Amounts advanced 103,727 85,397
Amounts repaid (99,759 ) (82,980 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,592 (376 )

Miss J E Cobley
Balance outstanding at start of year (377 ) -
Amounts advanced 117,739 71,123
Amounts repaid (90,415 ) (71,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,947 (377 )

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss J E Cobley.