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J.B. RICHARDSON (BAKERS) LIMITED

Registered Number
02245039
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

J.B. RICHARDSON (BAKERS) LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

KELLETT, Peter William
RICHARDSON, Colin David

Company Secretary

KELLETT, Peter William

Registered Address

1 Marmion Drive
Chorlton
Manchester
M21 9JD

Registered Number

02245039 (England and Wales)
J.B. RICHARDSON (BAKERS) LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3594859
Investment property43,085,9043,085,904
3,086,4983,086,763
Current assets
Debtors54,04210,474
Cash at bank and on hand136,504161,024
140,546171,498
Creditors amounts falling due within one year6(52,522)(44,229)
Net current assets (liabilities)88,024127,269
Total assets less current liabilities3,174,5223,214,032
Provisions for liabilities7(482,202)(482,236)
Net assets2,692,3202,731,796
Capital and reserves
Called up share capital58,23658,236
Revaluation reserve1,967,2561,967,256
Profit and loss account666,828706,304
Shareholders' funds2,692,3202,731,796
The financial statements were approved and authorised for issue by the Board of Directors on 12 August 2025, and are signed on its behalf by:
KELLETT, Peter William
Director
Registered Company No. 02245039
J.B. RICHARDSON (BAKERS) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles25-
Office Equipment-3
Investment property
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 247,8485598,407
At 31 March 257,8485598,407
Depreciation and impairment
At 01 April 247,2592897,548
Charge for year147118265
At 31 March 257,4064077,813
Net book value
At 31 March 25442152594
At 31 March 24589270859
4.Investment property
The investment property portfolio was valued on 31st March 2024 by the directors and no further valuation has taken place. The historical cost of the investment property portfolio is 2025: £636,561 (2024: £636,561) There has been no valuation of investment property by an independent valuer.

£
Fair value at 01 April 243,085,904
At 31 March 253,085,904
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables4,0423,958
Prepayments and accrued income-6,516
Total4,04210,474
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-25
Taxation and social security27,75022,803
Other creditors19,68716,484
Accrued liabilities and deferred income5,0854,917
Total52,52244,229
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.
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)482,202482,236
Total482,202482,236