REGISTERED NUMBER: SC401098 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

The Wee Boulangerie Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Ms K Lebart

REGISTERED OFFICE:

4 2f2 Parkside Terrace

Edinburgh

EH16 5BN

REGISTERED NUMBER:

SC401098 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

Drumsheugh Toll

2 Belford Road

Edinburgh

Midlothian

EH4 3BL

FIXED ASSETS

Tangible assets

4

962

1,344

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

5

1,019

771

Cash at bank and in hand

104,765

108,823

107,284

111,094

CREDITORS

Amounts falling due within one year

6

57,447

52,350

NET CURRENT ASSETS

49,837

58,744

TOTAL ASSETS LESS CURRENT LIABILITIES

50,799

60,088

PROVISIONS FOR LIABILITIES

241

336

NET ASSETS

50,558

59,752

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

50,553

59,747

SHAREHOLDERS' FUNDS

50,558

59,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 1 October 2025 and were signed by:

Ms K Lebart - Director

1.	STATUTORY INFORMATION

The Wee Boulangerie Ltd is a private company, limited by shares , registered in Scotland. 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 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

26,776

25,982

2,028

54,786

DEPRECIATION

At 1 July 2024

26,776

24,638

2,028

53,442

Charge for year

-

382

-

382

At 30 June 2025

26,776

25,020

2,028

53,824

NET BOOK VALUE

At 30 June 2025

-

962

-

962

At 30 June 2024

-

1,344

-

1,344

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

VAT

331

215

Prepayments and accrued income

688

556

1,019

771

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other loans

17,908

13,382

Tax

5,099

5,825

Social security and other taxes

689

519

Other creditors

354

250

Directors' current accounts

30,645

29,671

Accrued expenses

2,752

2,703

57,447

52,350

Loan to Shareholder

At the year end the company owed a shareholder £17,908.48. This loan is repayable on demand but with no set repayment date. This loan has interest charged of 6% per annum.

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2024 - £35,000) were paid to the director .

At the year end the company owed the director £30,645 (2024- £29,671). This loan is repayable on demand but with no set repayment date.