Registered number
08050163
The Little Bakery (Endmoor) Limited
Unaudited Filleted Accounts
For the Year Ended
30 April 2025
The Little Bakery (Endmoor) Limited
Registered number: 08050163
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 12,250 14,000
Tangible assets 4 46,961 53,183
59,211 67,183
Current assets
Stocks 3,500 3,500
Debtors 5 1,790 2,013
Cash at bank and in hand 17,302 6,406
22,592 11,919
Creditors: amounts falling due within one year 6 (23,751) (20,780)
Net current liabilities (1,159) (8,861)
Total assets less current liabilities 58,052 58,322
Creditors: amounts falling due after more than one year 7 (11,327) (21,525)
Provisions for liabilities (8,922) (10,105)
Net assets 37,803 26,692
Capital and reserves
Called up share capital 7 7
Profit and loss account 37,796 26,685
Shareholders' funds 37,803 26,692
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J A Marsden
Director
Approved by the board on 7 July 2025
The Little Bakery (Endmoor) Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 10% reducing balance
Computer equipment over 3 years
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 11 15
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2024 35,000
At 30 April 2025 35,000
Amortisation
At 1 May 2024 21,000
Provided during the year 1,750
At 30 April 2025 22,750
Net book value
At 30 April 2025 12,250
At 30 April 2024 14,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2024 87,656 14,495 102,151
Additions 498 - 498
Disposals (1,086) - (1,086)
At 30 April 2025 87,068 14,495 101,563
Depreciation
At 1 May 2024 42,626 6,342 48,968
Charge for the year 4,682 2,038 6,720
On disposals (1,086) - (1,086)
At 30 April 2025 46,222 8,380 54,602
Net book value
At 30 April 2025 40,846 6,115 46,961
At 30 April 2024 45,030 8,153 53,183
5 Debtors 2025 2024
£ £
Other debtors 1,790 2,013
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 7,104 8,388
Taxation and social security costs 13,500 7,743
Other creditors 3,147 4,649
23,751 20,780
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 11,327 21,525
8 Other information
The Little Bakery (Endmoor) Limited is a private company limited by shares and incorporated in England. Its registered office is:
41 Sedbergh Road
Kendal
Cumbria
LA9 6AH
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