2023-09-012024-08-312024-08-31false06828036THE BAKERY & DELICATESSEN 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THE BAKERY & DELICATESSEN LIMITED

Registered Number
06828036
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

THE BAKERY & DELICATESSEN LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Scott Nicholas David Clay
Johanna Eve Cobley

Registered Address

14 The Broadway
Woodhall Spa
LN10 6ST

Registered Number

06828036 (England and Wales)
THE BAKERY & DELICATESSEN LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets440,51737,880
40,51737,880
Current assets
Stocks10,00011,000
Debtors77,408256,262
Cash at bank and on hand220,373170,854
307,781438,116
Creditors amounts falling due within one year(141,823)(276,655)
Net current assets (liabilities)165,958161,461
Total assets less current liabilities206,475199,341
Creditors amounts falling due after one year(7,549)(45,000)
Provisions for liabilities(9,777)(7,338)
Net assets189,149147,003
Capital and reserves
Called up share capital100100
Profit and loss account189,049146,903
Shareholders' funds189,149147,003
The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2025, and are signed on its behalf by:
Johanna Eve Cobley
Director
Scott Nicholas David Clay
Director

Registered Company No. 06828036
THE BAKERY & DELICATESSEN LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, was amortised evenly over its estimated useful life of ten years.
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 (%)Straight line (years)
Plant and machinery202
Fixtures and fittings20-
Vehicles25-
Office Equipment20-
Stocks and work in progress
Inventories 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 transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment
2.Average number of employees

20242023
Average number of employees during the year1420
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2315,000
At 31 August 2415,000
Amortisation and impairment
At 01 September 2315,000
At 31 August 2415,000
Net book value
At 31 August 24-
At 31 August 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 23106,095
Additions11,658
Disposals(7,700)
At 31 August 24110,054
Depreciation and impairment
At 01 September 2368,215
Charge for year9,021
On disposals(7,700)
At 31 August 2469,537
Net book value
At 31 August 2440,517
At 31 August 2337,880
5.Secured creditors
Secured debts is represented by a loan under the Bounce Back Loan Scheme of £17,549 (2023: £27,500) which is guaranteed by the government.
6.Directors advances, credits and guarantees
During the year the company made advances to the directors totalling £153,046 and received repayments totalling £153,782 No interest was charged on the outstanding loan balances and the loans are repayable on demand. The balances owed between the directors and the company were as follows: Brought forward at 30 August 2023 £30,538 Carried forward at 31 August 2024 £29,802