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REGISTERED NUMBER: 05117967 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Bishopston Bakery Company Limited

Bishopston Bakery Company Limited (Registered number: 05117967)






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


Bishopston Bakery Company Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Miss J Rogers
W Thick





SECRETARY: Miss J Rogers





REGISTERED OFFICE: Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG





REGISTERED NUMBER: 05117967 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG

Bishopston Bakery Company Limited (Registered number: 05117967)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 130,491 156,401
130,492 156,402

CURRENT ASSETS
Stocks 6 37,005 29,627
Debtors 7 27,132 34,563
Cash at bank and in hand 149,086 67,600
213,223 131,790
CREDITORS
Amounts falling due within one year 8 212,179 189,132
NET CURRENT ASSETS/(LIABILITIES) 1,044 (57,342 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

131,536

99,060

CREDITORS
Amounts falling due after more than one
year

9

(20,000

)

(30,000

)

PROVISIONS FOR LIABILITIES 11 (32,473 ) (38,934 )
NET ASSETS 79,063 30,126

CAPITAL AND RESERVES
Called up share capital 12 1,000 1,000
Retained earnings 13 78,063 29,126
SHAREHOLDERS' FUNDS 79,063 30,126

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.

Bishopston Bakery Company Limited (Registered number: 05117967)

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 24 April 2025 and were signed on its behalf by:




Miss J Rogers - Director



W Thick - Director


Bishopston Bakery Company Limited (Registered number: 05117967)

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

1. STATUTORY INFORMATION

Bishopston Bakery Company Limited 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 2011, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance basis
Fixtures and fittings - 20% on reducing balance basis
Motor vehicles - 25% on reducing balance basis

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

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.

Bishopston Bakery Company Limited (Registered number: 05117967)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 20,124
AMORTISATION
At 1 August 2023
and 31 July 2024 20,123
NET BOOK VALUE
At 31 July 2024 1
At 31 July 2023 1

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 August 2023 1,018 352,471 42,154 25,981 421,624
Additions - 4,866 1,768 - 6,634
At 31 July 2024 1,018 357,337 43,922 25,981 428,258
DEPRECIATION
At 1 August 2023 350 212,707 33,267 18,899 265,223
Charge for year 67 28,589 2,118 1,770 32,544
At 31 July 2024 417 241,296 35,385 20,669 297,767
NET BOOK VALUE
At 31 July 2024 601 116,041 8,537 5,312 130,491
At 31 July 2023 668 139,764 8,887 7,082 156,401

Bishopston Bakery Company Limited (Registered number: 05117967)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 August 2023 62,692 15,990 78,682
Transfer to ownership (62,692 ) (15,990 ) (78,682 )
At 31 July 2024 - - -
DEPRECIATION
At 1 August 2023 28,321 8,870 37,191
Transfer to ownership (28,321 ) (8,870 ) (37,191 )
At 31 July 2024 - - -
NET BOOK VALUE
At 31 July 2024 - - -
At 31 July 2023 34,371 7,120 41,491

6. STOCKS
2024 2023
£    £   
Stocks 37,005 29,627

7. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 6,840 12,837
Debtors 3,019 16,403
Prepayments 7,263 4,613
17,122 33,853

Amounts falling due after more than one year:
Other debtors 10,010 710

Aggregate amounts 27,132 34,563

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 40,328 36,741
Tax 38,905 31,173
Social security and other taxes 12,355 11,162
Directors' loan accounts 36,460 88,118
Accrued expenses 84,131 21,938
212,179 189,132

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 10) 20,000 30,000

Bishopston Bakery Company Limited (Registered number: 05117967)

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

10. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due between one and two years:
Lloyds Bank- Bounce Back Loan 20,000 30,000

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 32,473 38,934

Deferred
tax
£   
Balance at 1 August 2023 38,934
Provided during year (6,461 )
Balance at 31 July 2024 32,473

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
450 Ordinary A Shares £1 450 450
450 Ordinary B Shares £1 450 450
100 Ordinary C and D Shares £1 100 100
1,000 1,000

13. RESERVES
Retained
earnings
£   

At 1 August 2023 29,126
Profit for the year 102,937
Dividends (54,000 )
At 31 July 2024 78,063