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REGISTERED NUMBER: 07529982 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2025

for

E5 Bakehouse Ltd.

E5 Bakehouse Ltd. (Registered number: 07529982)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E5 Bakehouse Ltd.

Company Information
for the Year Ended 31 March 2025







DIRECTORS: B J Mackinnon
Ms L Lateur
M Pearce





REGISTERED OFFICE: Arch 395 Mentmore Terrace
Hackney
London
E5 3PH





REGISTERED NUMBER: 07529982 (England and Wales)





ACCOUNTANTS: Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

E5 Bakehouse Ltd. (Registered number: 07529982)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 941,564 730,091

CURRENT ASSETS
Debtors 5 300,042 117,411
Cash at bank and in hand 136,808 670,343
436,850 787,754
CREDITORS
Amounts falling due within one year 6 183,310 281,635
NET CURRENT ASSETS 253,540 506,119
TOTAL ASSETS LESS CURRENT LIABILITIES 1,195,104 1,236,210

CREDITORS
Amounts falling due after more than one
year

7

-

(16,000

)

PROVISIONS FOR LIABILITIES (53,507 ) -
NET ASSETS 1,141,597 1,220,210

CAPITAL AND RESERVES
Called up share capital 95 98
Capital redemption reserve 9 6
Retained earnings 1,141,493 1,220,106
SHAREHOLDERS' FUNDS 1,141,597 1,220,210

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.

E5 Bakehouse Ltd. (Registered number: 07529982)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2025 and were signed on its behalf by:





B J Mackinnon - Director


E5 Bakehouse Ltd. (Registered number: 07529982)

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

1. STATUTORY INFORMATION

E5 Bakehouse Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Sale of goods are recorded as income at the point of sale. Sale of services are recorded as income in the period in which the service took place.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 50 years straight line and no depreciation is provided on land
Plant and machinery - 3 to 20 years straight line
Fixtures and fittings - Straight line 3 to 5 years
Motor vehicles - 4 years straight line

E5 Bakehouse Ltd. (Registered number: 07529982)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
Debt instruments, such as loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

E5 Bakehouse Ltd. (Registered number: 07529982)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

Impairment
At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 105 (2024 - 90 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 622,966 851,615 1,474,581
Additions - 368,565 368,565
Disposals (66,793 ) - (66,793 )
At 31 March 2025 556,173 1,220,180 1,776,353
DEPRECIATION
At 1 April 2024 - 744,490 744,490
Charge for year - 90,299 90,299
At 31 March 2025 - 834,789 834,789
NET BOOK VALUE
At 31 March 2025 556,173 385,391 941,564
At 31 March 2024 622,966 107,125 730,091

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 61,572 83,377
Other debtors 220,905 34,034
282,477 117,411

E5 Bakehouse Ltd. (Registered number: 07529982)

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

5. DEBTORS - continued
2025 2024
£    £   
Amounts falling due after more than one year:
Other debtors 17,565 -

Aggregate amounts 300,042 117,411

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 96,161 123,696
Taxation and social security 49,630 129,749
Other creditors 37,519 28,190
183,310 281,635

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors - 16,000

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 219,038 125,488
Between one and five years 542,693 293,991
In more than five years 67,083 -
828,814 419,479

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
B J Mackinnon
Balance outstanding at start of year - -
Amounts advanced 246,149 -
Amounts repaid (75,375 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 170,774 -

E5 Bakehouse Ltd. (Registered number: 07529982)

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

There are no repayment terms attached to the loan and interest has been charged at the rate of 2.25% per annum.

During the year land was sold to B J Mackinnon at market value for £125,000.