Registered number
SC192714
Tower Bakery Limited
Filleted Accounts
31 March 2025

Tower Bakery Limited
Registered number: | SC192714
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 55,840 |  |  | 55,840
Creditors: amounts falling due within one year | 4 |  | (50,299) |  |  | (48,098)
Net current liabilities |  |  |  | (50,299) |  |  | (48,098)
Net assets |  |  |  | 5,541 |  |  | 7,742
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 5,539 |  |  | 7,740
Shareholders' funds |  |  |  | 5,541 |  |  | 7,742
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Angela McKinnon
Director
Approved by the board on 28 November 2025

Tower Bakery Limited
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold land and buildings | Not depreciated
| Property is carried at its original cost, which is deemed to be its market value. This is reviewed on an annual basis. No depreciation is provided on Freehold buildings as it is believed that to depreciate it would not give a true and fair view. If this departure from the Standard had not been made, the profit for the year would have been reduced by depreciation.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 April 2024 | 55,840
| At 31 March 2025 | 55,840
| Depreciation
| At 31 March 2025 | -
| Net book value
| At 31 March 2025 | 55,840
| At 31 March 2024 | 55,840
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 250 |  | 250
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 782 |  | 642
| Taxation and social security costs | 267 |  | 206
| Directors loan account | 49,000 |  | 47,000
|  |  |  |  |  | 50,299 |  | 48,098
5 | Related party transactions
| The company owns a shop which is let to a connected party, Tower Bakery. Mr & Mrs A McKinnon, directors of Tower Bakery Ltd, are also partners in Tower Bakery. Rent of £1,200 was charged in the year, and a balance of £782 was due to the partnership at the yearend.
6 | Controlling party
| The controlling party is Mr & Mrs A McKinnon.
7 | Other information
| Tower Bakery Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Shore Road
| Perth
| PH2 8BH

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