2023-02-132024-02-292024-02-29false14660472Isla Bay Bakery 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Isla Bay Bakery Limited

Registered Number
14660472
(England and Wales)

Unaudited Financial Statements for the Period ended
29 February 2024

Isla Bay Bakery Limited
Company Information
for the period from 13 February 2023 to 29 February 2024

Director

TASHAN, Emrah

Registered Address

61 Britannia Gardens
Hedge End
Southampton
SO30 2RN

Registered Number

14660472 (England and Wales)
Isla Bay Bakery Limited
Balance Sheet as at
29 February 2024

Notes

2024

£

£

Fixed assets
Tangible assets36,344
6,344
Current assets
Stocks750
Debtors4,521
Cash at bank and on hand46,542
51,813
Creditors amounts falling due within one year(25,390)
Net current assets (liabilities)26,423
Total assets less current liabilities32,767
Net assets32,767
Capital and reserves
Called up share capital2
Profit and loss account32,765
Shareholders' funds32,767
The financial statements were approved and authorised for issue by the Director on 20 November 2024, and are signed on its behalf by:
TASHAN, Emrah
Director
Registered Company No. 14660472
Isla Bay Bakery Limited
Notes to the Financial Statements
for the period ended 29 February 2024

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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:
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

2024
Average number of employees during the year5
3.Tangible fixed assets

Total

£
Cost or valuation
Additions8,459
At 29 February 248,459
Depreciation and impairment
Charge for year2,115
At 29 February 242,115
Net book value
At 29 February 246,344
At 12 February 23-