Half Dozen Other Bakery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12216286

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		366,429		299,237

			366,429		299,237
CURRENT ASSETS
Stocks	5	11,839		3,933
Debtors	6	234,024		200,524
Cash at bank and in hand		-		10,727

		245,863		215,184
Creditors: Amounts Falling Due Within One Year	7	(644,672 )		(404,784 )

NET CURRENT ASSETS (LIABILITIES)			(398,809 )		(189,600 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(32,380 )		109,637

Creditors: Amounts Falling Due After More Than One Year	8		(173,377 )		(239,352 )

NET LIABILITIES			(205,757 )		(129,715 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(205,758 )		(129,716 )

SHAREHOLDERS' FUNDS			(205,757)		(129,715)

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Half Dozen Other Bakery Ltd

Balance Sheet (continued)

As At 6 October 2024

For the year ending 6 October 2024 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Flanagan Director	Mr Jonathan Wilkin Director
8 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Half Dozen Other Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12216286 . The registered office is Unit 14 Barton Arcade, Manchester, M3 2BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight line
Plant & Machinery	10% Straight line
Fixtures & Fittings	20% Straight line
Computer Equipment	33% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

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Half Dozen Other Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 6 October 2024

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 9 October 2023	219,745	59,844	72,851	-	352,440
Additions	11,349	99,176	253	528	111,306

As at 6 October 2024	231,094	159,020	73,104	528	463,746

Depreciation
As at 9 October 2023	7,807	2,157	43,239	-	53,203
Provided during the period	22,314	7,189	14,582	29	44,114

As at 6 October 2024	30,121	9,346	57,821	29	97,317

Net Book Value
As at 6 October 2024	200,973	149,674	15,283	499	366,429

As at 9 October 2023	211,938	57,687	29,612	-	299,237

5. Stocks

	2024	2023
	£	£
Stock	11,839	3,933

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	77,518	66,522
Prepayments and accrued income	83,606	95,754
Other debtors	-	525
VAT	72,900	37,723

	234,024	200,524

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	10,545	8,763
Trade creditors	193,948	134,947
Bank loans and overdrafts	80,534	51,126
Accruals and deferred income	29,145	45,430
Amounts owed to group undertakings	330,500	164,518

	644,672	404,784

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Half Dozen Other Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 6 October 2024

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	11,241	21,700
Bank loans	162,136	217,652

	173,377	239,352

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	10,545	8,763
Later than one year and not later than five years	11,241	-

	21,786	8,763
Less: Finance charges allocated to future periods	-	(21,700 )

	21,786	30,463

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

11. Post Balance Sheet Events

On 1 October 2025, the company changed its name by resolution from PKB Bakery Ltd to Half Dozen Other Ltd.

12. Related Party Transactions

Pot Kettle Black Holdings Limited

Two Directors of Pot Kettle Black Holdings Limited, are also the Directors of Half Dozen Other Bakery Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.

During the year the company purchased services of £491,935 (2023: £329,327) from Pot Kettle Black Holdings Limited. At the balance sheet date the amount due from Pot Kettle Black Holdings Limited was £102,320 (2023: £119,828 Creditor).

Pot Kettle Black Coffee Limited

The Directors of Pot Kettle Black Coffee Limited, are also the Directors of Half Dozen Other Bakery Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of PKB Bakery Ltd.

At the balance sheet date the amount due to Half Dozen Other Bakery Ltd was £29,163 (2023: £44,690 Creditor).

PKB Angel Gardens Ltd

The Directors of PKB Angel Gardens Ltd, are also the Directors of Half Dozen Other Bakery Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.

At the balance sheet date the amount due to Half Dozen Other Bakery Ltd was £9,565 (2023: £0).

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