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Registered Number: 04270845
England and Wales

 

 

 

SCRUMDIDLLYBUN BAKERY LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director J Allen
Registered Number 04270845
Registered Office 135 Avon Road Cranham
Upminster
Essex
RM14 1RQ
Accountants Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 August 2024
Principal activities
The companys principal activity during the year was the Manufacture of bread; manufacture of fresh pastry goods and cakes.
Director
The director who served the company throughout the year was as follows:
J Allen
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
J Allen
Director

Date approved: 27 May 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
31 August 2024



....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
27 May 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 12,506    14,587 
Tangible fixed assets 4 1,839,790    696,368 
1,852,296    710,955 
Current assets      
Stocks 5 16,236    15,604 
Debtors 6 129,777    122,034 
Cash at bank and in hand 303,725    461,151 
449,738    598,789 
Creditors: amount falling due within one year 7 (243,860)   (243,059)
Net current assets 205,878    355,730 
 
Total assets less current liabilities 2,058,174    1,066,685 
Creditors: amount falling due after more than one year 8 (404,141)   (359,130)
Provisions for liabilities 9 (65,255)   (59,273)
Net assets 1,588,778    648,282 
 

Capital and reserves
     
Called up share capital 10 110    110 
Reserves 11 835,000   
Profit and loss account 753,668    648,172 
Shareholders' funds 1,588,778    648,282 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 27 May 2025 and were signed by:


-------------------------------
J Allen
Director
4
General Information
Scrumdidllybun Bakery Ltd is a private company, limited by shares, registered in England and Wales, registration number 04270845, registration address 135 Avon Road Cranham, Upminster, Essex, RM14 1RQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 34 (2023 : 23).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 September 2023 31,204    31,204 
Additions  
Disposals  
At 31 August 2024 31,204    31,204 
Amortisation
At 01 September 2023 16,617    16,617 
Charge for year 2,081    2,081 
On disposals  
At 31 August 2024 18,698    18,698 
Net book values
At 31 August 2024 12,506    12,506 
At 31 August 2023 14,587    14,587 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 September 2023 622,209    626,785    65,950    1,314,944 
Additions 325,000    33,970      358,970 
Disposals     (10,500)   (10,500)
Revaluations 835,000        835,000 
At 31 August 2024 1,782,209    660,755    55,450    2,498,414 
Depreciation
At 01 September 2023 171,648    394,078    52,850    618,576 
Charge for year 6,746    40,001    3,275    50,022 
On disposals   (9,974)     (9,974)
At 31 August 2024 178,394    424,105    56,125    658,624 
Net book values
Closing balance as at 31 August 2024 1,603,815    236,650    (675)   1,839,790 
Opening balance as at 01 September 2023 450,561    232,707    13,100    696,368 


5.

Stocks

2024
£
  2023
£
Stocks 16,236    15,604 
16,236    15,604 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 98,252    87,209 
Prepayments & Accrued Income 4,829    13,628 
Other Debtors 26,696    10,664 
VAT Receivable   10,533 
129,777    122,034 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 64,382    81,049 
Amounts Owed to Group Undertakings 14,684    2,684 
Amounts Owed to Group Undertakings 9   (1)
Corporation Tax 56,874    53,952 
Other Creditors 3,171    8,888 
Accrued Expenses 37,543    39,527 
Directors' Current Accounts 67,204    56,960 
243,860    243,059 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 18,117    28,131 
Bank loans more 5 yr by instal 319,056    330,999 
Bank Loan 66,968   
404,141    359,130 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 65,255    59,273 
65,255    59,273 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
110 Class A shares of £1.00 each 110    110 
110    110 

11.

Reserves

2024
£
  2023
£
Revaluation of Fixed Assets 835,000   
835,000   

5