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FWS BAKERY LTD

Registered Number
14489621
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

FWS BAKERY LTD
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

SHAW, Alexander Paul

Registered Address

Flour Water Salt
9 Market Place
Macclesfield
SK10 1EB

Registered Number

14489621 (England and Wales)
FWS BAKERY LTD
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets86,14853,879
86,14853,879
Current assets
Stocks32,5661,337
Debtors6,3441,371
Cash at bank and on hand19,91311,161
28,82313,869
Creditors amounts falling due within one year4(68,049)(45,243)
Net current assets (liabilities)(39,226)(31,374)
Total assets less current liabilities46,92222,505
Creditors amounts falling due after one year5(17,245)(29,546)
Provisions for liabilities6(16,220)(10,511)
Net assets13,457(17,552)
Capital and reserves
Called up share capital1010
Profit and loss account13,447(17,562)
Shareholders' funds13,457(17,552)
The financial statements were approved and authorised for issue by the Director on 1 May 2025, and are signed on its behalf by:
SHAW, Alexander Paul
Director
Registered Company No. 14489621
FWS BAKERY LTD
Notes to the Financial Statements
for the year ended 28 February 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Lease commitments for rentals amounting to £25,500 per annum were in place to 31.01.2028 this is broken down as follows: Due within 12 months £25,500. Due between 1-5 Years £48,875.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings33
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. Transactions occurred between the company and associated companies owned by the director/shareholder. The transactions relating to purchases and sales are deemed to be at arms length. Net transactions amounting to £21,445 of income between the company and KBC Altrincham LTD. Net transactions amounting to £11,737 of income between the company and KBC Cornershop LTD. Net transactions amounting to £58,009 of expenses between the company and Kickback Coffee Roasters Limited. Management charges of £24,000 were accrued for during the year. An amount remained outstanding at the year end amounting to £29,730. An amount was owed out to Kickback Coffee Roasters Limited at the year end amounting to £13,211 in relation to a company to company loan.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20252024
Average number of employees during the year1710
3.Stocks

2025

2024

££
Finished goods2,5661,337
Total2,5661,337
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables36,53913,968
Bank borrowings and overdrafts26,20120,990
Taxation and social security-6,916
Other creditors1,054-
Accrued liabilities and deferred income4,2553,369
Total68,04945,243
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts13,65129,546
Other creditors3,594-
Total17,24529,546
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)16,22010,511
Total16,22010,511
7.Description of reasons for any change in chosen formats of the financial statments
The accounts have been prepared under FRS102 section 1A.The prior year was prepared under FRS105. Deferred tax has been restated in the comparative accounts.