Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 1 2024-08-01 false No description of principal activity 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08224186 2024-08-01 2025-07-31 08224186 2023-08-01 2024-07-31 08224186 2025-07-31 08224186 2024-07-31 08224186 c:Director1 2024-08-01 2025-07-31 08224186 c:Director1 2025-07-31 08224186 c:Director2 2024-08-01 2025-07-31 08224186 c:Director2 2025-07-31 08224186 c:RegisteredOffice 2024-08-01 2025-07-31 08224186 d:CurrentFinancialInstruments 2025-07-31 08224186 d:CurrentFinancialInstruments 2024-07-31 08224186 d:Non-currentFinancialInstruments 2025-07-31 08224186 d:Non-currentFinancialInstruments 2024-07-31 08224186 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 08224186 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08224186 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 08224186 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 08224186 d:ShareCapital 2025-07-31 08224186 d:ShareCapital 2024-07-31 08224186 d:CapitalRedemptionReserve 2025-07-31 08224186 d:CapitalRedemptionReserve 2024-07-31 08224186 d:RetainedEarningsAccumulatedLosses 2025-07-31 08224186 d:RetainedEarningsAccumulatedLosses 2024-07-31 08224186 c:FRS102 2024-08-01 2025-07-31 08224186 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08224186 c:FullAccounts 2024-08-01 2025-07-31 08224186 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08224186 6 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Company registration number: 08224186
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 JULY 2025
| BRIGIT'S BAKERY (HOLDINGS) LIMITED
BRIGIT'S BAKERY (HOLDINGS) LIMITED |  |
COMPANY INFORMATION
Directors | P Bloch (resigned 10 December 2024)
| C S N Bloch (appointed 13 November 2024)
Registered number | 08224186
Registered office | Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
BRIGIT'S BAKERY (HOLDINGS) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
BRIGIT'S BAKERY (HOLDINGS) LIMITED REGISTERED NUMBER:08224186 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 900 |  | 900
|  |  | 900 |  | 900
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,423,977 |  | 2,260 |
Cash at bank and in hand |  | 561 |  | 431 |
|  | 1,424,538 |  | 2,691 |
Creditors: amounts falling due within one year | 6 | (416,470) |  | (1,393) |
Net current assets |  |  | 1,008,068 |  | 1,298
Total assets less current liabilities |  |  | 1,008,968 |  | 2,198
Creditors: amounts falling due after more than one year |  |  | (1,000,000) |  | -
Net assets |  |  | 8,968 |  | 2,198
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 160 |  | 160
Capital redemption reserve |  |  | 40 |  | 40
Profit and loss account |  |  | 8,768 |  | 1,998
|  |  | 8,968 |  | 2,198
Page 1
BRIGIT'S BAKERY (HOLDINGS) LIMITED REGISTERED NUMBER:08224186 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 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 year 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 income and retained earnings 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:
................................................ C S N Bloch
Director
Date: 30 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
BRIGIT'S BAKERY (HOLDINGS) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Brigit's Bakery (Holdings) Limited is a private company, limtited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page. The presentation currency of the finanical statements is the Pound Sterling (£). 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 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 year in which they are incurred.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
BRIGIT'S BAKERY (HOLDINGS) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 August 2024 | 900
| At 31 July 2025 | 900
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 44,667 | 2,060
| Amounts owed by connected undertakings | 1,379,310 | -
| Other debtors | - | 200
|  | 1,423,977 | 2,260
Page 4
BRIGIT'S BAKERY (HOLDINGS) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 400,000 | -
| Amounts owed to group undertakings | 200 | 493
| Other creditors | 16,270 | 900
|  | 416,470 | 1,393
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,000,000 | -
|  | 1,000,000 | -
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Loans due within one year | 400,000 | -
| Loans due in more than one year | 1,000,000 | -
|  | 1,400,000 | -
| Details of security provided:
The bank loan and other facilities are secured by a fixed and floating charge over the company's assets.
8. | Related party transactions
| At the reporting date the company was owed £1,379,310 (2024: £Nil) by companies under common control. The balance can be found within debtors.
Page 5