Caseware UK (AP4) 2024.0.164 2024.0.164 3 2024-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 3 No description of principal activity true true false 12537247 2024-04-01 2025-06-30 12537247 2023-04-01 2024-03-31 12537247 2025-06-30 12537247 2024-03-31 12537247 c:Director2 2024-04-01 2025-06-30 12537247 d:CurrentFinancialInstruments 2025-06-30 12537247 d:CurrentFinancialInstruments 2024-03-31 12537247 d:Non-currentFinancialInstruments 2025-06-30 12537247 d:Non-currentFinancialInstruments 2024-03-31 12537247 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 12537247 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12537247 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 12537247 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 12537247 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-30 12537247 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 12537247 d:ShareCapital 2025-06-30 12537247 d:ShareCapital 2024-03-31 12537247 d:RetainedEarningsAccumulatedLosses 2025-06-30 12537247 d:RetainedEarningsAccumulatedLosses 2024-03-31 12537247 c:FRS102 2024-04-01 2025-06-30 12537247 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-06-30 12537247 c:FullAccounts 2024-04-01 2025-06-30 12537247 c:PrivateLimitedCompanyLtd 2024-04-01 2025-06-30 12537247 6 2024-04-01 2025-06-30 12537247 e:PoundSterling 2024-04-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 12537247 Baking Bread Ltd Unaudited Financial statements Information for filing with the registrar For the Period Ended 30 June 2025
Baking Bread Ltd Registered number: 12537247 Balance Sheet As at 30 June 2025
|  | 30 June |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,110,441 |  | 1,110,441
|  |  | 1,110,441 |  | 1,110,441
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 28,864 |  | - |
Cash at bank and in hand | 6 | 11,618 |  | 7,791 |
|  | 40,482 |  | 7,791 |
Creditors: amounts falling due within one year | 7 | (4,000) |  | (37,589) |
Net current assets/(liabilities) |  |  | 36,482 |  | (29,798)
Total assets less current liabilities |  |  | 1,146,923 |  | 1,080,643
Creditors: amounts falling due after more than one year | 8 |  | - |  | (253,686)
Net assets |  |  | 1,146,923 |  | 826,957
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,145,923 |  | 825,957
|  |  | 1,146,923 |  | 826,957
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Baking Bread Ltd Registered number: 12537247 Balance Sheet (continued) As at 30 June 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D Dwek
Director
Date: 9 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
Baking Bread Ltd Notes to the Financial Statements For the Period Ended 30 June 2025
1. | General information
Baking Bread Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 20 Greenhill Crescent, Watford, Hertfordshire, WD18 8JA. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
Baking Bread Ltd Notes to the Financial Statements For the Period Ended 30 June 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2024 - 3).
Page 4
Baking Bread Ltd Notes to the Financial Statements For the Period Ended 30 June 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,110,441
| At 30 June 2025 | 1,110,441
5. | Debtors
|  |  |  |  | 30 June | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 99 | -
| Prepayments and accrued income | 28,765 | -
|  | 28,864 | -
6. | Cash and cash equivalents
|  |  |  |  | 30 June | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,618 | 7,791
|  | 11,618 | 7,791
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Baking Bread Ltd Notes to the Financial Statements For the Period Ended 30 June 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 June | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 110
| Other taxation and social security | - | 27,484
| Other creditors | - | 7,838
| Accruals and deferred income | 4,000 | 2,157
|  | 4,000 | 37,589
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 30 June | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | - | 146,968
| Accruals and deferred income | - | 106,718
|  | - | 253,686
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 30 June | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Other loans | - | 146,968
|  | - | 146,968
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £24,867 (2024: £2,940). Contributions totalling £nil (2024: £7,840) were payable to the fund at the balance sheet date and are included in creditors.
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