TAYYABAH BAKERY LIMITED - Filleted accounts

Registered number

04057669

TAYYABAH BAKERY LIMITED

Filleted Accounts

31 March 2025

TAYYABAH BAKERY LIMITED
Registered number:		04057669
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		7,500			10,000
Tangible assets	4		665,093			659,079
			672,593			669,079

Current assets
Stocks		74,345			65,760
Debtors	5	654,813			420,356
Cash at bank and in hand		127,939			246,354
		857,097			732,470

Creditors: amounts falling due within one year	6	(272,206)			(208,396)

Net current assets			584,891			524,074

Total assets less current liabilities			1,257,484			1,193,153

Creditors: amounts falling due after more than one year	7		(84,725)			(131,186)

Provisions for liabilities			(75,425)			(69,662)


Net assets			1,097,334			992,305

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,097,234			992,205

Shareholders' funds			1,097,334			992,305

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.



Aisha Ahmed
Director
Approved by the board on 29 December 2025

TAYYABAH 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 buildings			1% straight line
	Plant and machinery			over 20 years
	Fixtures, fittings, tools and equipment			over 20 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					58		53


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							52,500
	At 31 March 2025							52,500

	Amortisation
	At 1 April 2024							42,500
	Provided during the year							2,500
	At 31 March 2025							45,000

	Net book value
	At 31 March 2025							7,500
	At 31 March 2024							10,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	387,656		1,221,159		67,866		1,676,681
	Additions	-		81,827		-		81,827
	At 31 March 2025	387,656		1,302,986		67,866		1,758,508

	Depreciation
	At 1 April 2024	80,332		894,260		43,010		1,017,602
	Charge for the year	3,877		65,149		6,787		75,813
	At 31 March 2025	84,209		959,409		49,797		1,093,415

	Net book value
	At 31 March 2025	303,447		343,577		18,069		665,093
	At 31 March 2024	307,324		326,899		24,856		659,079


5	Debtors					2025		2024
£							£

	Trade debtors					477,989		390,707
	Loan to Mohsin					100,000		-
	Corporation Tax section 455					33,750		-
	Other debtors					43,074		29,649
						654,813		420,356

	Amounts due after more than one year included above					33,750		-


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					46,920		46,015
	Trade creditors					135,673		115,565
	Taxation and social security costs					61,680		20,106
	Private loans					10,000		10,000
	Mr Kadwa					520		520
	Other creditors					17,413		16,190
						272,206		208,396


7	Creditors: amounts falling due after one year					2025		2024
£							£
	Obligations under finance lease and hire purchase contracts					80,373		126,834
	Other creditors					4,352		4,352
						84,725		131,186


8	Other information

	TAYYABAH BAKERY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	26 Higher Eanam
	Blackburn
	Lancashire
	BB1 3AZ