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REGISTERED NUMBER: 07620925 (England and Wales)

A J Pies and Pastries Limited

Financial Statements for the Year Ended 30 April 2025

A J Pies and Pastries Limited (Registered number: 07620925)

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

A J Pies and Pastries Limited

Company Information

for the year ended 30 April 2025

| DIRECTORS: | A J Risso-Gill

| A Wadsworth

| REGISTERED OFFICE: | Unit 2-4 Queens Mill Industrial Estate

| Queens Mill Road

| Lockwood

| Huddersfield

| West Yorkshire

| HD1 3RR

| REGISTERED NUMBER: | 07620925 (England and Wales)

| AUDITORS: | Smailes Goldie

| Chartered Accountants

| Statutory Auditor

| Regent's Court

| Princess Street

| Hull

| East Yorkshire HU2 8BA

A J Pies and Pastries Limited (Registered number: 07620925)

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 393,000 |  | 326,349 |  |

393,001 |  | 326,350 |  |

CURRENT ASSETS

Stocks | 6 | 255,844 |  | 267,753 |  |

Debtors | 7 | 1,714,999 |  | 1,622,288 |  |

Cash at bank | 171,487 |  | 208,700 |  |

2,142,330 |  | 2,098,741 |  |

CREDITORS

Amounts falling due within one year | 8 | 750,130 |  | 689,618 |  |

NET CURRENT ASSETS | 1,392,200 |  | 1,409,123 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,785,201 |  | 1,735,473 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (6,667 | ) | (16,667 | ) |

PROVISIONS FOR LIABILITIES | (90,426 | ) | (78,211 | ) |

ACCRUALS AND DEFERRED INCOME | (46,536 | ) | (38,058 | ) |

NET ASSETS | 1,641,572 |  | 1,602,537 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 65,294 |  | 65,294 |  |

Capital redemption reserve | 34,706 |  | 34,706 |  |

Retained earnings | 1,541,572 |  | 1,502,537 |  |

SHAREHOLDERS' FUNDS | 1,641,572 |  | 1,602,537 |  |

A J Pies and Pastries Limited (Registered number: 07620925)

Balance Sheet - continued

30 April 2025

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 Board of Directors and authorised for issue on 2 October 2025 and were signed on its behalf by:

A Wadsworth - Director

A J Risso-Gill - Director

A J Pies and Pastries Limited (Registered number: 07620925)

Notes to the Financial Statements

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| A J Pies and Pastries Limited is a private company, limited by shares , 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 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

| Other intangible assets

| Other intangible assets relate to intellectual property which is held at cost and is not amortised.

| Tangible fixed assets

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

| Leasehold improvements |  | - |  | Over the period of the lease |  |

| Plant and machinery etc |  | - |  | 10 - 33% on cost |  |

| Motor Vehicles |  | - | 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 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.

A J Pies and Pastries Limited (Registered number: 07620925)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Government grants

| Government grants in respect of capital expenditure are credited to the profit and loss account over the estimated lives of the relevant fixed assets. The amount shown in the balance sheet as deferred government grants represents the total grants receivable to date less the amounts so far released to profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 46 (2024 - 45 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 55,795 |  | 1 |  | 55,796 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 55,795 |  | - |  | 55,795 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | 1 |  | 1 |  |

| At 30 April 2024 | - |  | 1 |  | 1 |  |

A J Pies and Pastries Limited (Registered number: 07620925)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Leasehold |  | Plant and |  | and |  | Motor |

| improvements |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 80,674 |  | 631,475 |  | 79,280 |  | 77,159 |  | 868,588 |  |

| Additions | 24,200 |  | 105,626 |  | 16,527 |  | - |  | 146,353 |  |

| At 30 April 2025 | 104,874 |  | 737,101 |  | 95,807 |  | 77,159 |  | 1,014,941 |  |

| DEPRECIATION

| At 1 May 2024 | 45,493 |  | 375,797 |  | 74,466 |  | 46,483 |  | 542,239 |  |

| Charge for year | 5,830 |  | 55,778 |  | 5,107 |  | 12,987 |  | 79,702 |  |

| At 30 April 2025 | 51,323 |  | 431,575 |  | 79,573 |  | 59,470 |  | 621,941 |  |

| NET BOOK VALUE

| At 30 April 2025 | 53,551 |  | 305,526 |  | 16,234 |  | 17,689 |  | 393,000 |  |

| At 30 April 2024 | 35,181 |  | 255,678 |  | 4,814 |  | 30,676 |  | 326,349 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 255,844 |  | 267,753 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 332,260 |  | 276,824 |  |

| Amounts owed by group undertakings | 1,274,002 |  | 1,240,955 |  |

| Other debtors | 3,780 |  | 3,180 |  |

| VAT | 11,805 |  | 18,679 |  |

| Prepayments and accrued income | 93,152 |  | 82,650 |  |

1,714,999 |  | 1,622,288 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 407,331 |  | 401,807 |  |

| Taxation and social security | 211,842 |  | 215,135 |  |

| Other creditors | 120,957 |  | 62,676 |  |

750,130 |  | 689,618 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 6,667 |  | 16,667 |  |

A J Pies and Pastries Limited (Registered number: 07620925)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 124,587 |  | 115,365 |  |

| Between one and five years | 224,127 |  | 253,743 |  |

348,714 |  | 369,108 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 65,294 | Ordinary | £1 | 65,294 |  | 65,294 |  |

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Michael Stocks FCA (Senior Statutory Auditor)

| for and on behalf of Smailes Goldie

13. | PENSION COMMITMENTS

| During the year the company paid contributions of £321,889 (2024: £65,434) to money purchase pension schemes. The amount of outstanding contributions at 30 April 2025 was £nil (2024: £nil).

14. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 63,231 |  | 79,065 |  |

15. | ULTIMATE CONTROLLING PARTY

| The company's ultimate controlling party is A Wadsworth by virtue of his controlling shareholding in A J Pies & Pastries (Holdings) Limited, the company's parent company.