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REGISTERED NUMBER: 12103501 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 July 2024

for

The Bakewell Tart Company Ltd

The Bakewell Tart Company Ltd (Registered number: 12103501)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Bakewell Tart Company Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mrs M F Kirk
Mr D G Kirk





REGISTERED OFFICE: 79 Cavendish Road
Matlock
DE4 3HD





REGISTERED NUMBER: 12103501 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

The Bakewell Tart Company Ltd (Registered number: 12103501)

Balance Sheet
31 July 2024

2024 2023
Notes £ £ £
FIXED ASSETS
Intangible assets 4 144,000 171,000
Tangible assets 5 14,905 24,038
158,905 195,038

CURRENT ASSETS
Debtors 6 15,071 -
Cash at bank and in hand 294,367 294,241
309,438 294,241
CREDITORS
Amounts falling due within one year 7 219,608 260,876
NET CURRENT ASSETS 89,830 33,365
TOTAL ASSETS LESS CURRENT LIABILITIES 248,735 228,403

PROVISIONS FOR LIABILITIES 3,726 -
NET ASSETS 245,009 228,403

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 245,008 228,402
SHAREHOLDERS' FUNDS 245,009 228,403

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

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

The Bakewell Tart Company Ltd (Registered number: 12103501)

Balance Sheet - continued
31 July 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 28 April 2025 and were signed on its behalf by:





Mr D G Kirk - Director


The Bakewell Tart Company Ltd (Registered number: 12103501)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

The Bakewell Tart Company Ltd 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
Turnover 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 2019, 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.
Land and buildings - 20% on cost
Plant and machinery etc - 20% on cost

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 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.

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.

The Bakewell Tart Company Ltd (Registered number: 12103501)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

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 18 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 August 2023
and 31 July 2024 270,000
AMORTISATION
At 1 August 2023 99,000
Charge for year 27,000
At 31 July 2024 126,000
NET BOOK VALUE
At 31 July 2024 144,000
At 31 July 2023 171,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 August 2023 37,041 26,332 63,373
Additions - 4,149 4,149
At 31 July 2024 37,041 30,481 67,522
DEPRECIATION
At 1 August 2023 24,599 14,736 39,335
Charge for year 7,408 5,874 13,282
At 31 July 2024 32,007 20,610 52,617
NET BOOK VALUE
At 31 July 2024 5,034 9,871 14,905
At 31 July 2023 12,442 11,596 24,038

The Bakewell Tart Company Ltd (Registered number: 12103501)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 15,071 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 70,341 53,541
Other creditors 149,267 207,335
219,608 260,876