2023-04-012024-03-312024-03-31falseNI691634Fera Bakery Limited2024-10-3110710iso4217:GBPxbrli:pureNI6916342023-04-01NI6916342024-03-31NI6916342023-04-012024-03-31NI6916342022-10-06NI6916342023-03-31NI6916342022-10-062023-03-31NI691634bus:SmallEntities2023-04-012024-03-31NI691634bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31NI691634bus:FullAccounts2023-04-012024-03-31NI691634bus:PrivateLimitedCompanyLtd2023-04-012024-03-31NI691634core:WithinOneYear2024-03-31NI691634core:AfterOneYear2024-03-31NI691634core:WithinOneYear2023-03-31NI691634core:AfterOneYear2023-03-31NI691634core:ShareCapital2024-03-31NI691634core:SharePremium2024-03-31NI691634core:RevaluationReserve2024-03-31NI691634core:OtherReservesSubtotal2024-03-31NI691634core:RetainedEarningsAccumulatedLosses2024-03-31NI691634core:ShareCapital2023-03-31NI691634core:SharePremium2023-03-31NI691634core:RevaluationReserve2023-03-31NI691634core:OtherReservesSubtotal2023-03-31NI691634core:RetainedEarningsAccumulatedLosses2023-03-31NI691634core:LandBuildings2024-03-31NI691634core:PlantMachinery2024-03-31NI691634core:Vehicles2024-03-31NI691634core:FurnitureFittings2024-03-31NI691634core:OfficeEquipment2024-03-31NI691634core:NetGoodwill2024-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2024-03-31NI691634core:ListedExchangeTraded2024-03-31NI691634core:UnlistedNon-exchangeTraded2024-03-31NI691634core:LandBuildings2023-03-31NI691634core:PlantMachinery2023-03-31NI691634core:Vehicles2023-03-31NI691634core:FurnitureFittings2023-03-31NI691634core:OfficeEquipment2023-03-31NI691634core:NetGoodwill2023-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2023-03-31NI691634core:ListedExchangeTraded2023-03-31NI691634core:UnlistedNon-exchangeTraded2023-03-31NI691634core:LandBuildings2023-04-012024-03-31NI691634core:PlantMachinery2023-04-012024-03-31NI691634core:Vehicles2023-04-012024-03-31NI691634core:FurnitureFittings2023-04-012024-03-31NI691634core:OfficeEquipment2023-04-012024-03-31NI691634core:NetGoodwill2023-04-012024-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31NI691634core:ListedExchangeTraded2023-04-012024-03-31NI691634core:UnlistedNon-exchangeTraded2023-04-012024-03-31NI691634core:MoreThanFiveYears2023-04-012024-03-31NI691634core:Non-currentFinancialInstruments2024-03-31NI691634core:Non-currentFinancialInstruments2023-03-31NI691634dpl:CostSales2023-04-012024-03-31NI691634dpl:DistributionCosts2023-04-012024-03-31NI691634core:LandBuildings2023-04-012024-03-31NI691634core:PlantMachinery2023-04-012024-03-31NI691634core:Vehicles2023-04-012024-03-31NI691634core:FurnitureFittings2023-04-012024-03-31NI691634core:OfficeEquipment2023-04-012024-03-31NI691634dpl:AdministrativeExpenses2023-04-012024-03-31NI691634core:NetGoodwill2023-04-012024-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31NI691634dpl:GroupUndertakings2023-04-012024-03-31NI691634dpl:ParticipatingInterests2023-04-012024-03-31NI691634dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31NI691634core:ListedExchangeTraded2023-04-012024-03-31NI691634dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31NI691634core:UnlistedNon-exchangeTraded2023-04-012024-03-31NI691634dpl:CostSales2022-10-062023-03-31NI691634dpl:DistributionCosts2022-10-062023-03-31NI691634core:LandBuildings2022-10-062023-03-31NI691634core:PlantMachinery2022-10-062023-03-31NI691634core:Vehicles2022-10-062023-03-31NI691634core:FurnitureFittings2022-10-062023-03-31NI691634core:OfficeEquipment2022-10-062023-03-31NI691634dpl:AdministrativeExpenses2022-10-062023-03-31NI691634core:NetGoodwill2022-10-062023-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2022-10-062023-03-31NI691634dpl:GroupUndertakings2022-10-062023-03-31NI691634dpl:ParticipatingInterests2022-10-062023-03-31NI691634dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-062023-03-31NI691634core:ListedExchangeTraded2022-10-062023-03-31NI691634dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-062023-03-31NI691634core:UnlistedNon-exchangeTraded2022-10-062023-03-31NI691634core:NetGoodwill2024-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2024-03-31NI691634core:LandBuildings2024-03-31NI691634core:PlantMachinery2024-03-31NI691634core:Vehicles2024-03-31NI691634core:FurnitureFittings2024-03-31NI691634core:OfficeEquipment2024-03-31NI691634core:AfterOneYear2024-03-31NI691634core:WithinOneYear2024-03-31NI691634core:ListedExchangeTraded2024-03-31NI691634core:UnlistedNon-exchangeTraded2024-03-31NI691634core:ShareCapital2024-03-31NI691634core:SharePremium2024-03-31NI691634core:RevaluationReserve2024-03-31NI691634core:OtherReservesSubtotal2024-03-31NI691634core:RetainedEarningsAccumulatedLosses2024-03-31NI691634core:NetGoodwill2023-03-31NI691634core:IntangibleAssetsOtherThanGoodwill2023-03-31NI691634core:LandBuildings2023-03-31NI691634core:PlantMachinery2023-03-31NI691634core:Vehicles2023-03-31NI691634core:FurnitureFittings2023-03-31NI691634core:OfficeEquipment2023-03-31NI691634core:AfterOneYear2023-03-31NI691634core:WithinOneYear2023-03-31NI691634core:ListedExchangeTraded2023-03-31NI691634core:UnlistedNon-exchangeTraded2023-03-31NI691634core:ShareCapital2023-03-31NI691634core:SharePremium2023-03-31NI691634core:RevaluationReserve2023-03-31NI691634core:OtherReservesSubtotal2023-03-31NI691634core:RetainedEarningsAccumulatedLosses2023-03-31NI691634core:NetGoodwill2022-10-06NI691634core:IntangibleAssetsOtherThanGoodwill2022-10-06NI691634core:LandBuildings2022-10-06NI691634core:PlantMachinery2022-10-06NI691634core:Vehicles2022-10-06NI691634core:FurnitureFittings2022-10-06NI691634core:OfficeEquipment2022-10-06NI691634core:AfterOneYear2022-10-06NI691634core:WithinOneYear2022-10-06NI691634core:ListedExchangeTraded2022-10-06NI691634core:UnlistedNon-exchangeTraded2022-10-06NI691634core:ShareCapital2022-10-06NI691634core:SharePremium2022-10-06NI691634core:RevaluationReserve2022-10-06NI691634core:OtherReservesSubtotal2022-10-06NI691634core:RetainedEarningsAccumulatedLosses2022-10-06NI691634core:AfterOneYear2023-04-012024-03-31NI691634core:WithinOneYear2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31NI691634core:Non-currentFinancialInstrumentscore:CostValuation2024-03-31NI691634core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-31NI691634core:Non-currentFinancialInstrumentscore:CostValuation2023-03-31NI691634core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-31NI691634core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-31NI691634bus:Director12023-04-012024-03-31NI691634bus:Director22023-04-012024-03-31

Fera Bakery Limited

Registered Number
NI691634
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2024

Fera Bakery Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Paul Kenneth Catterson
Robert Ashley French

Registered Address

32 Montgomery Road
Belfast
BT6 9HL

Registered Number

NI691634 (Northern Ireland)
Fera Bakery Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3307-
307-
Current assets
Debtors441,403-
Cash at bank and on hand17,390-
58,793-
Creditors amounts falling due within one year5(73,238)-
Net current assets (liabilities)(14,445)-
Total assets less current liabilities(14,138)-
Net assets(14,138)-
Capital and reserves
Called up share capital2-
Profit and loss account(14,140)-
Shareholders' funds(14,138)-
The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2024, and are signed on its behalf by:
Paul Kenneth Catterson
Director
Registered Company No. NI691634
Fera Bakery Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
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.
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:
2.Average number of employees

20242023
Average number of employees during the year70
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions322322
At 31 March 24322322
Depreciation and impairment
Charge for year1515
At 31 March 241515
Net book value
At 31 March 24307307
At 31 March 23--
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables36,037-
Other debtors5,366-
Total41,403-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables57,058-
Bank borrowings and overdrafts157-
Amounts owed to related parties5,000-
Taxation and social security2,857-
Other creditors539-
Accrued liabilities and deferred income7,627-
Total73,238-