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REGISTERED NUMBER: 00663492 (England and Wales)
















Financial Statements

for the Year Ended 31 March 2025

for

L.F.Dangerfield(Bakery)Limited

L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


L.F.Dangerfield(Bakery)Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: T L Dangerfield
L P Dangerfield





REGISTERED OFFICE: 701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT





REGISTERED NUMBER: 00663492 (England and Wales)





ACCOUNTANTS: Xeinadin South Wales & West Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT

L.F.Dangerfield(Bakery)Limited

Report of the Accountants to the Directors of
L.F.Dangerfield(Bakery)Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements and state those matters that we have agreed to state to the Board of Directors, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that the Company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit. You consider that the Company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of the Company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Xeinadin South Wales & West Limited


17 July 2025

L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 98,650 107,128
98,650 107,128

CURRENT ASSETS
Stocks 19,044 24,699
Debtors 6 152,672 151,005
Investments 7 100 100
171,816 175,804
CREDITORS
Amounts falling due within one year 8 102,907 137,656
NET CURRENT ASSETS 68,909 38,148
TOTAL ASSETS LESS CURRENT LIABILITIES 167,559 145,276

CREDITORS
Amounts falling due after more than one
year

9

(3,995

)

(4,364

)

PROVISIONS FOR LIABILITIES (19,604 ) (16,510 )
NET ASSETS 143,960 124,402

CAPITAL AND RESERVES
Called up share capital 422 422
Retained earnings 143,538 123,980
SHAREHOLDERS' FUNDS 143,960 124,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2025 and were signed on its behalf by:





T L Dangerfield - Director


L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

L.F.Dangerfield(Bakery)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 1997, is being amortised evenly over its estimated useful life of ten 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 - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
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.

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 24 (2024 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 9,247
AMORTISATION
At 1 April 2024
and 31 March 2025 9,247
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 20,233 157,530 16,206
Additions - 712 -
Disposals - (9,615 ) -
At 31 March 2025 20,233 148,627 16,206
DEPRECIATION
At 1 April 2024 - 108,606 15,668
Charge for year - 6,899 54
Eliminated on disposal - (962 ) -
At 31 March 2025 - 114,543 15,722
NET BOOK VALUE
At 31 March 2025 20,233 34,084 484
At 31 March 2024 20,233 48,924 538

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 70,405 6,380 270,754
Additions 35,495 653 36,860
Disposals (33,837 ) (706 ) (44,158 )
At 31 March 2025 72,063 6,327 263,456
DEPRECIATION
At 1 April 2024 34,761 4,591 163,626
Charge for year 14,042 431 21,426
Eliminated on disposal (18,867 ) (417 ) (20,246 )
At 31 March 2025 29,936 4,605 164,806
NET BOOK VALUE
At 31 March 2025 42,127 1,722 98,650
At 31 March 2024 35,644 1,789 107,128

L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 24,511 - 24,511
Additions - 22,495 22,495
At 31 March 2025 24,511 22,495 47,006
DEPRECIATION
At 1 April 2024 17,508 - 17,508
Charge for year 3,501 5,624 9,125
At 31 March 2025 21,009 5,624 26,633
NET BOOK VALUE
At 31 March 2025 3,502 16,871 20,373
At 31 March 2024 7,003 - 7,003

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 126,235 137,852
Other debtors 26,437 13,153
152,672 151,005

7. CURRENT ASSET INVESTMENTS
2025 2024
£    £   
Unlisted investments 100 100

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 15,972 64,659
Hire purchase contracts and finance leases 8,446 3,450
Trade creditors 47,444 47,190
Taxation and social security 26,785 18,659
Other creditors 4,260 3,698
102,907 137,656

L.F.Dangerfield(Bakery)Limited (Registered number: 00663492)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts and finance leases 3,995 4,364