IRIS Accounts Production v24.3.2.46 12493771 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh124937712023-03-31124937712024-03-31124937712023-04-012024-03-31124937712022-03-31124937712022-04-012023-03-31124937712023-03-3112493771ns15:EnglandWales2023-04-012024-03-3112493771ns14:PoundSterling2023-04-012024-03-3112493771ns10:Director12023-04-012024-03-3112493771ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3112493771ns10:SmallEntities2023-04-012024-03-3112493771ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3112493771ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3112493771ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3112493771ns10:FullAccounts2023-04-012024-03-3112493771ns5:CurrentFinancialInstruments2024-03-3112493771ns5:CurrentFinancialInstruments2023-03-3112493771ns5:Non-currentFinancialInstruments2024-03-3112493771ns5:Non-currentFinancialInstruments2023-03-3112493771ns5:ShareCapital2024-03-3112493771ns5:ShareCapital2023-03-3112493771ns5:RetainedEarningsAccumulatedLosses2024-03-3112493771ns5:RetainedEarningsAccumulatedLosses2023-03-3112493771ns10:RegisteredOffice2023-04-012024-03-3112493771ns5:PlantMachinery2023-03-3112493771ns5:FurnitureFittings2023-03-3112493771ns5:MotorVehicles2023-03-3112493771ns5:ComputerEquipment2023-03-3112493771ns5:PlantMachinery2023-04-012024-03-3112493771ns5:FurnitureFittings2023-04-012024-03-3112493771ns5:MotorVehicles2023-04-012024-03-3112493771ns5:ComputerEquipment2023-04-012024-03-3112493771ns5:PlantMachinery2024-03-3112493771ns5:FurnitureFittings2024-03-3112493771ns5:MotorVehicles2024-03-3112493771ns5:ComputerEquipment2024-03-3112493771ns5:PlantMachinery2023-03-3112493771ns5:FurnitureFittings2023-03-3112493771ns5:MotorVehicles2023-03-3112493771ns5:ComputerEquipment2023-03-3112493771ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3112493771ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3112493771ns10:Director22023-04-012024-03-3112493771ns10:Director222023-03-3112493771ns10:Director222022-03-3112493771ns10:Director222023-04-012024-03-3112493771ns10:Director222022-04-012023-03-3112493771ns10:Director222024-03-3112493771ns10:Director222023-03-311249377112023-04-012024-03-31
REGISTERED NUMBER: 12493771 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

FLOUR & CO BAKEHOUSE LIMITED

FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Statement of Financial Position 1 to 2

Notes to the Financial Statements 3 to 7


FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,028 19,472

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 28,347 18,296
Cash at bank and in hand 18,171 32,282
47,518 51,578
CREDITORS
Amounts falling due within one year 6 (57,158 ) (39,902 )
NET CURRENT (LIABILITIES)/ASSETS (9,640 ) 11,676
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,388

31,148

CREDITORS
Amounts falling due after more than one
year

7

-

(20,000

)

PROVISIONS FOR LIABILITIES (2,285 ) (3,699 )
NET ASSETS 103 7,449

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3 7,349
103 7,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by:





P A Herbert - Director


FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Flour & Co Bakehouse Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12493771

Registered office: Stone House
Stone Road Business Park
Stoke-On-Trent
ST4 6SR

The presentation currency of the financial statements is the Pound Sterling (£).


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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See tangible assets note for the carrying amount of the assets and the accounting policy for the useful economic lives for each class of assets.

REVENUE RECOGNITION
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

TANGIBLE FIXED ASSETS
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and Fittings - 25 % on reducing balance
Plant and Machinery - 25 % on reducing balance
Computer Equipment - 33.33% straight line

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purpose of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or group of assets.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

FINANCIAL INSTRUMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.


FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 13 ) .

FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 20,428 4,660 11,667 1,383 38,138
Additions 628 160 - 191 979
At 31 March 2024 21,056 4,820 11,667 1,574 39,117
DEPRECIATION
At 1 April 2023 12,696 2,039 2,917 1,014 18,666
Charge for year 5,107 695 2,188 433 8,423
At 31 March 2024 17,803 2,734 5,105 1,447 27,089
NET BOOK VALUE
At 31 March 2024 3,253 2,086 6,562 127 12,028
At 31 March 2023 7,732 2,621 8,750 369 19,472

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 374 991
Other debtors 27,973 17,305
28,347 18,296

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 12,046 9,899
Taxation and social security 7,086 4,244
Other creditors 38,026 25,759
57,158 39,902

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Other creditors - 20,000

FLOUR & CO BAKEHOUSE LIMITED (REGISTERED NUMBER: 12493771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
B T Herbert
Balance outstanding at start of year 16,119 10,688
Amounts advanced 23,080 17,765
Amounts repaid (12,312 ) (12,334 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,887 16,119

9. RELATED PARTY DISCLOSURES

Transactions with directors are under normal market conditions and/or not material.

10. POST BALANCE SHEET EVENTS

There were no material events up to the date of approval of the financial statements by the board.