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REGISTERED NUMBER: SC565172 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Beach House Bakery Ltd

Beach House Bakery Ltd (Registered number: SC565172)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Beach House Bakery Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: S L Christey



REGISTERED OFFICE: 6 Logie Mill
Beaverbank Business Park
Edinburgh
Lothian
EH7 4HG



REGISTERED NUMBER: SC565172 (Scotland)



ACCOUNTANTS: A H & Co Ltd
Chartered Accountants
6 Logie Mill
Edinburgh
Lothian
EH7 4HG



BANKERS: The Royal Bank of Scotland
Edinburgh Head Office
36 St Andrew Square
Edinburgh
EH2 2YB

Beach House Bakery Ltd (Registered number: SC565172)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,437 76,088

CURRENT ASSETS
Stocks 20,045 13,650
Debtors 5 45,138 52,549
Cash at bank and in hand 21,936 28,164
87,119 94,363
CREDITORS
Amounts falling due within one year 6 56,679 106,654
NET CURRENT ASSETS/(LIABILITIES) 30,440 (12,291 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,877

63,797

CREDITORS
Amounts falling due after more than one year 7 (15,739 ) (28,585 )

PROVISIONS FOR LIABILITIES 8 (16,609 ) (6,863 )
NET ASSETS 64,529 28,349

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 64,429 28,249
SHAREHOLDERS' FUNDS 64,529 28,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

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

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 director and authorised for issue on 28 January 2025 and were signed by:




S L Christey - Director


Beach House Bakery Ltd (Registered number: SC565172)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Beach House Bakery Ltd is a private company, limited by shares , registered in Scotland. 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.

The accounts have been prepared on a going concern basis, the acceptability of which is dependant on the continuing support of the company's parent company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered.

Tangible fixed assets
Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight line basis over its expected useful life, as follows:

Improvements to property-2% on cost
Plant and machinery-25% on cost
Fixtures and fittings-20% on cost
Computer equipment -20% on cost

Residual value represents the estimated amount which would currently be obtained from the disposal of an asset, after deducting estimated costs of disposal, if the asset were already of age and in condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Beach House Bakery Ltd (Registered number: SC565172)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Provisions
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 41,752 41,256 33,760 2,318 119,086
Additions 2,095 945 412 - 3,452
At 30 April 2024 43,847 42,201 34,172 2,318 122,538
DEPRECIATION
At 1 May 2023 2,681 21,727 17,558 1,032 42,998
Charge for year 835 6,878 4,977 413 13,103
At 30 April 2024 3,516 28,605 22,535 1,445 56,101
NET BOOK VALUE
At 30 April 2024 40,331 13,596 11,637 873 66,437
At 30 April 2023 39,071 19,529 16,202 1,286 76,088

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 4,990 3,255
Other debtors 40,148 49,294
45,138 52,549

Beach House Bakery Ltd (Registered number: SC565172)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 6,833 6,833
Advanced corporation tax - 10,131
Trade creditors 10,463 23,195
Taxation and social security 5,261 1,767
Other creditors 34,122 64,728
56,679 106,654

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 7,351 12,526
Other creditors 8,388 16,059
15,739 28,585

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 16,609 6,863

Deferred
tax
£   
Balance at 1 May 2023 6,863
Provided during year 9,746
Balance at 30 April 2024 16,609

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
S L Christey
Balance outstanding at start of year 30,017 20,471
Amounts advanced 49,966 36,273
Amounts repaid (49,966 ) (26,727 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 30,017 30,017

Beach House Bakery Ltd (Registered number: SC565172)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

11. RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the year end were as follows:


Related Party
Type of
Transaction

Amount
Balance receivable from or
(payable to) related party as at
Balance receivable from or
(payable to) related party as at
30.04.24 30.04.23

(1) Company Loan £30,761 (£23,475) (£54,236)

Sales £160,409 Nil Nil

(2) Director Rent £49,966 Nil Nil

Interest £675 Nil Nil

(1) A company in which the director of The Beach House Bakery is also a director.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Beach House Cafe Limited.

The ultimate controlling party is S L Christey.