REGISTERED NUMBER: 13833555 (England and Wales)

BAO TO THE BROTH LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B J Griffiths

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

13833555 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Tangible assets

4

28,400

6,857

CURRENT ASSETS

Stocks

9,000

5,000

Debtors

5

17,764

18,419

Cash at bank and in hand

27,980

87,948

54,744

111,367

CREDITORS

Amounts falling due within one year

6

40,170

76,526

NET CURRENT ASSETS

14,574

34,841

TOTAL ASSETS LESS CURRENT LIABILITIES

42,974

41,698

CREDITORS

Amounts falling due after more than one year

7

(3,467

)

-

PROVISIONS FOR LIABILITIES

(5,396

)

(1,396

)

NET ASSETS

34,111

40,302

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

34,109

40,300

SHAREHOLDERS' FUNDS

34,111

40,302

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

B J Griffiths - Director

1.	STATUTORY INFORMATION

Bao To The Broth Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% 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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

6,315

1,313

-

1,131

8,759

Additions

9,449

5,202

15,500

-

30,151

Disposals

(317

)

-

-

-

(317

)

At 31 January 2025

15,447

6,515

15,500

1,131

38,593

DEPRECIATION

At 1 February 2024

1,262

263

-

377

1,902

Charge for year

2,851

1,251

3,875

377

8,354

Eliminated on disposal

(63

)

-

-

-

(63

)

At 31 January 2025

4,050

1,514

3,875

754

10,193

NET BOOK VALUE

At 31 January 2025

11,397

5,001

11,625

377

28,400

At 31 January 2024

5,053

1,050

-

754

6,857

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and

machinery

£

COST

Additions

5,461

At 31 January 2025

5,461

DEPRECIATION

Charge for year

1,092

At 31 January 2025

1,092

NET BOOK VALUE

At 31 January 2025

4,369

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,447

712

Rent deposit

4,000

4,000

Directors' current accounts

4,660

11,374

Prepayments and accrued income

2,657

2,333

17,764

18,419

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Finance leases

1,828

-

Trade creditors

6,237

3,330

Tax

54

8,721

Social security and other taxes

(5,037

)

(2,426

)

VAT

34,428

64,501

Accruals and deferred income

2,660

2,400

40,170

76,526

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Finance leases

3,467

-

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Share capital 1

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 February 2024

40,300

Profit for the year

5,309

Dividends

(11,500

)

At 31 January 2025

34,109

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

B J Griffiths

Balance outstanding at start of year

11,373

15,306

Amounts advanced

5,099

21,734

Amounts repaid

(11,812

)

(25,667

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,660

11,373

Dividends of £11,500 were paid to the director in this financial year.