IRIS Accounts Production v25.2.0.378 11510353 Board of Directors 1.4.24 31.3.25 31.3.25 0 0 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11510353 2024-03-31 11510353 2025-03-31 11510353 2024-04-01 2025-03-31 11510353 2023-03-31 11510353 2023-04-01 2024-03-31 11510353 2024-03-31 11510353 ns15:EnglandWales 2024-04-01 2025-03-31 11510353 ns14:PoundSterling 2024-04-01 2025-03-31 11510353 ns10:Director1 2024-04-01 2025-03-31 11510353 ns10:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 11510353 ns10:SmallEntities 2024-04-01 2025-03-31 11510353 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11510353 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 11510353 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11510353 ns10:FullAccounts 2024-04-01 2025-03-31 11510353 ns10:Director3 2024-04-01 2025-03-31 11510353 ns10:Director4 2024-04-01 2025-03-31 11510353 ns10:Director2 2024-04-01 2025-03-31 11510353 ns10:Director5 2024-04-01 2025-03-31 11510353 ns10:Director6 2024-04-01 2025-03-31 11510353 ns10:Director7 2024-04-01 2025-03-31 11510353 ns10:Director8 2024-04-01 2025-03-31 11510353 ns10:RegisteredOffice 2024-04-01 2025-03-31 11510353 ns5:CurrentFinancialInstruments 2025-03-31 11510353 ns5:CurrentFinancialInstruments 2024-03-31 11510353 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 11510353 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 11510353 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 11510353 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 11510353 ns5:CostValuation 2024-03-31 11510353 ns5:Subsidiary1 2024-04-01 2025-03-31 11510353 1 ns5:Subsidiary1 2024-04-01 2025-03-31 11510353 ns5:Subsidiary1 2025-03-31 11510353 ns5:Subsidiary1 2024-03-31 11510353 ns5:Subsidiary1 2023-04-01 2024-03-31 11510353 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 11510353 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 11510353 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 11510353 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 11510353 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31

REGISTERED NUMBER: 11510353 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Federation Of Bakers Limited |

| Federation Of Bakers Limited (Registered number: 11510353) |

Contents of the Financial Statements

for the year ended 31 March 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Federation Of Bakers Limited |

Company Information

for the year ended 31 March 2025

| DIRECTORS: | M F Roberts

| S Cook

| B H Irwin

| C A Morris

| O A Elliott

| Dr S J Millar

| J Wesson

| J Smythe

| REGISTERED OFFICE: | 6th Floor

| 10 Bloomsbury Way

| London

| WC1A 2SL

| REGISTERED NUMBER: | 11510353 (England and Wales)

| ACCOUNTANTS: | Clifford Roberts

| Chartered Accountants

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| Federation Of Bakers Limited (Registered number: 11510353) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1 |  | 1 |  |

CURRENT ASSETS

Debtors | 5 | 46,276 |  | 12,786 |  |

Cash at bank | 159,913 |  | 219,146 |  |

206,189 |  | 231,932 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,386 |  | 49,689 |  |

NET CURRENT ASSETS | 182,803 |  | 182,243 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 182,804 |  | 182,244 |  |

RESERVES

Other reserves | 7 | 177,276 |  | 177,276 |  |

Income and expenditure account | 7 | 5,528 |  | 4,968 |  |

182,804 |  | 182,244 |  |

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 surplus or deficit 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.

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 10 September 2025 and were signed on its behalf by:

J Wesson - Director

| Federation Of Bakers Limited (Registered number: 11510353) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Federation Of Bakers Limited is a private company, limited by guarantee , 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 applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 Section 1A") and with the Companies Act 2006. The financial statements have been prepared under the historical cost basis.

| The financial statements are presented in Sterling (£) and cover the period to the 31st March each year.

| Preparation of consolidated financial statements

| The financial statements contain information about Federation Of Bakers Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover consists of fees paid by associates and members of the trade federation.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| 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.

| Federation Of Bakers Limited (Registered number: 11510353) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at undiscounted cost less impairment losses for bad and doubtful debts.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at undiscounted cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1 |  |

| At 31 March 2024 | 1 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| The Baking Forum Limited

| Registered office: Pacioli House, 9 Brookfield, Duncan Close, Moulton Park, Northampton, NN3 6WL

| Nature of business: Membership organisation

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 34,036 |  | 1 |  |

| Profit for the year | 34,035 |  | - |  |

| The Federation of Bakers Limited owns 100% of the ordinary share capital of The Baking Forum Limited. The Baking Forum Limited has a period ending on the 31st March. The company was formed on 28 October 2022 with £1 of capital. It commenced trading in the year ended 31 March 2025.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 8,687 |  | - |  |

| Other debtors | 37,589 |  | 12,786 |  |

46,276 |  | 12,786 |  |

| Federation Of Bakers Limited (Registered number: 11510353) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 13,443 |  | 12,374 |  |

| Taxation and social security | 131 |  | 1,224 |  |

| Other creditors | 9,812 |  | 36,091 |  |

23,386 |  | 49,689 |  |

7. | RESERVES

| Income |

| and |

| expenditure |  | Other |

| account |  | reserves |  | Totals

£ | £ | £ |

| At 1 April 2024 | 4,968 |  | 177,276 |  | 182,244 |  |

| Surplus for the year | 560 |  | - |  | 560 |  |

| At 31 March 2025 | 5,528 |  | 177,276 |  | 182,804 |  |

| Retained earnings

| This reserve includes all current and prior period retained surpluses and deficits.

| Other reserves

| This reserve includes the retained surpluses from the Federation of Bakers trade association that were donated to the company on cessation of its activities.

8. | RELATED PARTY DISCLOSURES

| All material related party transactions with directors and their Member companies were concluded under normal market conditions.

| Since the year ended 31 March 2023 the Federation of Bakers Limited has traded as The Baking Forum as well as carrying out its normal activities as a trade federation. The Baking Forum conference activities for 2025 were recharged to the subsidiary company, The Baking Forum Limited, as at the year end. All recharges were made at cost.

9. | LIMITED BY GUARANTEE

| The company is limited by guarantee without share capital. The liability of each Member is limited to £1, being the amount that each Member undertakes to contribute to the assets of the Company in the event of it being wound up while still a Member or within one year after ceasing to be a Member.