Company registration number 09473106 (England and Wales)
MIDLAND FOODS BAKERY SOLIHULL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
MIDLAND FOODS BAKERY SOLIHULL LIMITED
COMPANY INFORMATION
Director
Mr R Heptinstall
Company number
09473106
Registered office
4 & 6 Harris Business Park
Hanbury Road
Stoke Prior
Bromsgrove
Worcestershire
B60 4FG
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
HSBC Bank Plc
34 Poplar Road
Solihull
West Midlands
B91 3AF
MIDLAND FOODS BAKERY SOLIHULL LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
MIDLAND FOODS BAKERY SOLIHULL LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MIDLAND FOODS BAKERY SOLIHULL LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Midland Foods Bakery Solihull Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Midland Foods Bakery Solihull Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Midland Foods Bakery Solihull Limited and state those matters that we have agreed to state to the b oard of d irectors of Midland Foods Bakery Solihull Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Midland Foods Bakery Solihull Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Midland Foods Bakery Solihull Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Midland Foods Bakery Solihull Limited. You consider that Midland Foods Bakery Solihull Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Midland Foods Bakery Solihull Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
24 November 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
MIDLAND FOODS BAKERY SOLIHULL LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
90,228
69,587
Current assets
Stocks
2,999
2,688
Debtors
4
442,675
273,080
Cash at bank and in hand
60,554
62,853
506,228
338,621
Creditors: amounts falling due within one year
5
(551,231)
(353,262)
Net current liabilities
(45,003)
(14,641)
Total assets less current liabilities
45,225
54,946
Creditors: amounts falling due after more than one year
6
(1,889)
(12,362)
Provisions for liabilities
8
(11,279)
(10,655)
Net assets
32,057
31,929
Capital and reserves
Called up share capital
9
1
1
Profit and loss reserves
32,056
31,928
Total equity
32,057
31,929

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

MIDLAND FOODS BAKERY SOLIHULL LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 24 November 2025
Mr R Heptinstall
Director
Company registration number 09473106 (England and Wales)
MIDLAND FOODS BAKERY SOLIHULL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Midland Foods Bakery Solihull Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 & 6 Harris Business Park, Hanbury Road, Stoke Prior, Bromsgrove, Worcestershire, England, B60 4FG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for g oods provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
5% on cost
Plant and equipment
25% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

MIDLAND FOODS BAKERY SOLIHULL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
17
MIDLAND FOODS BAKERY SOLIHULL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
66,399
81,841
44,422
14,000
206,662
Additions
27,550
1,141
4,521
-
0
33,212
Disposals
-
0
(16,751)
-
0
-
0
(16,751)
At 31 March 2025
93,949
66,231
48,943
14,000
223,123
Depreciation and impairment
At 1 April 2024
26,401
69,145
30,020
11,509
137,075
Depreciation charged in the year
4,703
3,149
2,839
623
11,314
Eliminated in respect of disposals
-
0
(15,494)
-
0
-
0
(15,494)
At 31 March 2025
31,104
56,800
32,859
12,132
132,895
Carrying amount
At 31 March 2025
62,845
9,431
16,084
1,868
90,228
At 31 March 2024
39,998
12,696
14,402
2,491
69,587
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,790
-
0
Other debtors
433,885
273,080
442,675
273,080
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,347
10,077
Trade creditors
8,347
4,193
Amounts owed to group undertakings
391,345
199,964
Taxation and social security
56,981
52,744
Other creditors
84,211
86,284
551,231
353,262
MIDLAND FOODS BAKERY SOLIHULL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,889
12,362
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
12,236
22,439
Bank loans are secured by way of a government-backed guarantee.
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
11,279
10,655
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
1
1
1
1
10
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11
Control

Ultimate parent company

The ultimate parent company is Wedges Bakery Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr R Heptinstall and Mrs E Heptinstall, by virtue of their controlling interest in Wedges Bakery Limited.

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