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Registered number: 12173875
Mor Bakery Ltd
Unaudited Financial Statements
For The Year Ended 30 August 2024
Grenfell James Associates Limited
13 The Courtyard
Timothy's Bridge Road
Stratford-upon-Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12173875
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 246,321 246,846
246,321 246,846
CURRENT ASSETS
Debtors 5 150,113 68,973
Cash at bank and in hand 17,554 31,903
167,667 100,876
Creditors: Amounts Falling Due Within One Year 6 (323,317 ) (278,751 )
NET CURRENT ASSETS (LIABILITIES) (155,650 ) (177,875 )
TOTAL ASSETS LESS CURRENT LIABILITIES 90,671 68,971
Creditors: Amounts Falling Due After More Than One Year 7 (135,538 ) (92,147 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,596 ) -
NET LIABILITIES (47,463 ) (23,176 )
CAPITAL AND RESERVES
Called up share capital 10 10
Profit and Loss Account (47,473 ) (23,186 )
SHAREHOLDERS' FUNDS (47,463) (23,176)
Page 1
Page 2
For the year ending 30 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D A Pearson
Director
25/04/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mor Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12173875 . The registered office is Unit 8 Campden Business Park, Battle Brook Drive, Chipping Campden, Gloucestershire, GL55 6JX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% on cost
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cos
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2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2023: 25)
34 25
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 31 August 2023 199,679 147,567 41,365 44,086
Additions 531 70,776 11,574 15,538
Disposals - (21,495 ) - -
As at 30 August 2024 200,210 196,848 52,939 59,624
Depreciation
As at 31 August 2023 83,633 70,288 9,673 23,113
Provided during the period 39,958 28,480 8,659 10,489
Disposals - (8,598 ) - -
As at 30 August 2024 123,591 90,170 18,332 33,602
Net Book Value
As at 30 August 2024 76,619 106,678 34,607 26,022
As at 31 August 2023 116,046 77,279 31,692 20,973
Computer Equipment Total
£ £
Cost
As at 31 August 2023 2,965 435,662
Additions 2,623 101,042
Disposals - (21,495 )
As at 30 August 2024 5,588 515,209
Depreciation
As at 31 August 2023 2,109 188,816
Provided during the period 1,084 88,670
Disposals - (8,598 )
As at 30 August 2024 3,193 268,888
Net Book Value
As at 30 August 2024 2,395 246,321
As at 31 August 2023 856 246,846
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Page 6
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 33,019 21,711
Other debtors 117,094 47,262
150,113 68,973
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,214 25,159
Trade creditors 147,042 48,975
Bank loans and overdrafts 3,774 -
Other loans 10,764 9,619
Other creditors 132,515 165,836
Taxation and social security 16,008 29,162
323,317 278,751
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 79,812 21,781
Bank loans 34,863 38,738
Other loans 20,863 31,628
135,538 92,147
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,214 25,159
Later than one year and not later than five years 79,812 21,781
93,026 46,940
93,026 46,940
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