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Company Registration No. 07782989 (England and Wales)
Terry's Patisserie Limited Accounts for the year ended 30 April 2025
Terry's Patisserie Limited Accounts Contents
Page
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Terry's Patisserie Limited Company Information for the year ended 30 April 2025
Directors
R Williams S K Williams
Company Number
07782989 (England and Wales)
Registered Office
Ty Allforall Euro Business Park Angel Lane Aberbargoed Caerphilly CF81 9AG
Accountants
R H Jeffs & Rowe Ltd 27-28 Gelliwastad Road Pontypridd CF37 2BW
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Terry's Patisserie Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
51,463 
54,640 
Tangible assets
254,528 
251,018 
305,991 
305,658 
Current assets
Inventories
135,993 
98,417 
Debtors
175,472 
145,467 
Cash at bank and in hand
74,401 
142,215 
385,866 
386,099 
Creditors: amounts falling due within one year
(259,261)
(193,652)
Net current assets
126,605 
192,447 
Total assets less current liabilities
432,596 
498,105 
Creditors: amounts falling due after more than one year
(98,156)
(183,315)
Net assets
334,440 
314,790 
Capital and reserves
Called up share capital
100,000 
100,000 
Profit and loss account
234,440 
214,790 
Shareholders' funds
334,440 
314,790 
For the year ending 30 April 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by
S K Williams Director Company Registration No. 07782989
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Terry's Patisserie Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Terry's Patisserie Limited is a private company, limited by shares, registered in England and Wales, registration number 07782989. The registered office is Ty Allforall Euro Business Park, Angel Lane, Aberbargoed, Caerphilly, CF81 9AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Motor vehicles
25% Reducing Balance
Fixtures & fittings
10% Straight Line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Terry's Patisserie Limited Notes to the Accounts for the year ended 30 April 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2024
77,200 
Additions
4,620 
At 30 April 2025
81,820 
Amortisation
At 1 May 2024
22,560 
Charge for the year
7,797 
At 30 April 2025
30,357 
Net book value
At 30 April 2025
51,463 
At 30 April 2024
54,640 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
175,595 
82,148 
149,121 
406,864 
Additions
31,940 
2,000 
22,364 
56,304 
At 30 April 2025
207,535 
84,148 
171,485 
463,168 
Depreciation
At 1 May 2024
85,572 
10,702 
59,572 
155,846 
Charge for the year
19,270 
18,028 
15,496 
52,794 
At 30 April 2025
104,842 
28,730 
75,068 
208,640 
Net book value
At 30 April 2025
102,693 
55,418 
96,417 
254,528 
At 30 April 2024
90,023 
71,446 
89,549 
251,018 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
12,759 
9,961 
Trade debtors
157,142 
132,286 
Accrued income and prepayments
4,101 
1,750 
Other debtors
1,470 
1,470 
175,472 
145,467 
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Terry's Patisserie Limited Notes to the Accounts for the year ended 30 April 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
48,158 
67,247 
Obligations under finance leases and hire purchase contracts
20,730 
- 
Trade creditors
129,373 
92,262 
Taxes and social security
19,339 
3,538 
Other creditors
2,812 
1,128 
Loans from directors
24,000 
24,000 
Accruals
14,849 
4,804 
Deferred income
- 
673 
259,261 
193,652 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
63,956 
99,858 
Obligations under finance leases and hire purchase contracts
34,200 
83,457 
98,156 
183,315 
9
Average number of employees
During the year the average number of employees was 19 (2024: 18).
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