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Battle Bakes And Cakes Ltd
Registered Number:11368674
For the year ended 31 May 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 May 2025
Battle Bakes And Cakes Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
11368674
As at 31 May 2025
Battle Bakes And Cakes Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
5,779
14,068
3
5,779
14,068
Current assets
Inventories
5,000
5,000
4
Trade and other receivables
584
1,455
5
Financial assets
2,297
2,297
6
19,345
Cash and cash equivalents
60,074
68,826
27,226
Trade and other payables: amounts falling due within one
year
(30,447)
(51,540)
7
(3,221)
17,286
Net current assets
Total assets less current liabilities
23,065
10,847
Trade and other payables: amounts falling due after more
than one year
(10,060)
-
8
23,065
Net assets
787
Capital and reserves
Called up share capital
300
300
Retained earnings
22,765
487
23,065
787
Shareholders' funds
For the year ended 31 May 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Matthew Lofty Director
These financial statements were approved and authorised for issue by the Board on 13 August 2025 and were signed by:
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4
Registered Number :
11368674
For the year ended 31 May 2025
Battle Bakes And Cakes Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 May 2025
Battle Bakes And Cakes Ltd
Notes to the Financial Statements
Statutory Information
Battle Bakes And Cakes Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 11368674.
Registered address:
65 High Street
Battle
East Sussex
TN33 0AG
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of 5 years.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20 Straight line
25 Reducing balance
Motor Vehicles
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 June 2024
13,000
At 31 May 2025
13,000
Amortisation
At 01 June 2024
13,000
At 31 May 2025
13,000
Net book value
At 31 May 2025
-
At 31 May 2024
-
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6
For the year ended 31 May 2025
Battle Bakes And Cakes Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 June 2024
96,254
5,995
90,259
At 31 May 2025
90,259
5,995
96,254
Provision for depreciation and impairment
At 01 June 2024
82,186
3,747
78,439
Charge for year
8,289
562
7,727
At 31 May 2025
90,475
4,309
86,166
At 31 May 2025
Net book value
4,093
1,686
5,779
At 31 May 2024
11,820
2,248
14,068
4. Inventories
2024
2025
£
£
Stocks
5,000
5,000
5. Trade and other receivables
2024
2025
£
£
Prepayments and accrued income
625
584
Other debtors
830
-
584
1,455
6. Financial instruments at fair value
2024
2025
£
£
Other investments
2,297
2,297
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7
For the year ended 31 May 2025
Battle Bakes And Cakes Ltd
Notes to the Financial Statements Continued
7. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
10,000
9,940
Trade creditors
1,174
-
Taxation and social security
10,704
4,319
Accruals and deferred income
1,020
1,020
Directors' loan accounts
28,642
15,168
51,540
30,447
8. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
-
10,060
9. Average number of persons employed
During the year the average number of employees was 7 (2024 : 8)
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