Company registration number 12149864 (England and Wales)
ELECTRIC BAKERY BUDE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
ELECTRIC BAKERY BUDE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ELECTRIC BAKERY BUDE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
78,470
45,349
Current assets
Stocks
27,209
16,971
Debtors
4
33,155
41,350
Cash at bank and in hand
84,456
112,557
144,820
170,878
Creditors: amounts falling due within one year
5
(76,351)
(93,129)
Net current assets
68,469
77,749
Total assets less current liabilities
146,939
123,098
Creditors: amounts falling due after more than one year
6
(28,418)
(10,833)
Provisions for liabilities
7
(16,014)
(11,311)
Net assets
102,507
100,954
Capital and reserves
Called up share capital
40
40
Profit and loss reserves
8
102,467
100,914
Total equity
102,507
100,954
ELECTRIC BAKERY BUDE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

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

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 11 February 2026 and are signed on its behalf by:
Mr A J Bluett
Director
Company registration number 12149864 (England and Wales)
ELECTRIC BAKERY BUDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Electric Bakery Bude Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wooland Woolstone Farm, Bude, Cornwall, EX23 0NB.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 goods provided in the normal course of business, and is shown net of VAT.

1.3
Tangible fixed assets

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

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

Leasehold improvements
Straight line over the term of the lease
Plant and equipment
20% Reducing Balance
Fixtures and fittings
20% Reducing Balance
Computers
25% Straight Line

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.

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.

ELECTRIC BAKERY BUDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

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

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
22
21
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 September 2024
10,232
93,195
10,992
9,368
123,787
Additions
17,944
37,535
4,840
448
60,767
Disposals
-
0
(267)
-
0
-
0
(267)
At 31 August 2025
28,176
130,463
15,832
9,816
184,287
Depreciation and impairment
At 1 September 2024
8,674
55,123
6,734
7,907
78,438
Depreciation charged in the year
4,613
19,540
1,834
1,392
27,379
At 31 August 2025
13,287
74,663
8,568
9,299
105,817
Carrying amount
At 31 August 2025
14,889
55,800
7,264
517
78,470
At 31 August 2024
1,558
38,072
4,258
1,461
45,349
ELECTRIC BAKERY BUDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
12,318
12,068
Corporation tax recoverable
7,207
-
0
Other debtors
12,723
28,503
Prepayments and accrued income
907
779
33,155
41,350
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
20,000
10,000
Trade creditors
1,850
2,848
Corporation tax
-
0
32,595
Other taxation and social security
576
8,760
Other creditors
11,504
1,373
Accruals and deferred income
42,421
37,553
76,351
93,129
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
28,418
10,833
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
16,014
11,311
ELECTRIC BAKERY BUDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
8
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
100,914
32,866
Adjusted balance
100,914
32,866
Profit for the year
1,553
95,640
Dividends declared and paid in the year
-
(27,592)
At the end of the year
102,467
100,914
9
Off balance sheet arrangements

At 3 1 August 20 2 5, the company had total commitments under non-cancellable operating leases over the remaining life of the lease of 5.5 years of £132,000.

2025-08-31 2024-09-01 false false false 16 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A J Bluett Mr B J Harding Mrs C Apiou 12149864 2024-09-01 2025-08-31 12149864 2025-08-31 12149864 2024-08-31 12149864 core:LeaseholdImprovements 2025-08-31 12149864 core:PlantMachinery 2025-08-31 12149864 core:FurnitureFittings 2025-08-31 12149864 core:ComputerEquipment 2025-08-31 12149864 core:LeaseholdImprovements 2024-08-31 12149864 core:PlantMachinery 2024-08-31 12149864 core:FurnitureFittings 2024-08-31 12149864 core:ComputerEquipment 2024-08-31 12149864 core:CurrentFinancialInstruments 2025-08-31 12149864 core:CurrentFinancialInstruments 2024-08-31 12149864 core:Non-currentFinancialInstruments 2025-08-31 12149864 core:Non-currentFinancialInstruments 2024-08-31 12149864 core:ShareCapital 2025-08-31 12149864 core:ShareCapital 2024-08-31 12149864 core:RetainedEarningsAccumulatedLosses 2025-08-31 12149864 core:RetainedEarningsAccumulatedLosses 2024-08-31 12149864 core:RetainedEarningsAccumulatedLosses 2024-08-31 12149864 core:RetainedEarningsAccumulatedLosses 2023-08-31 12149864 bus:Director1 2024-09-01 2025-08-31 12149864 core:LeaseholdImprovements 2024-09-01 2025-08-31 12149864 core:PlantMachinery 2024-09-01 2025-08-31 12149864 core:FurnitureFittings 2024-09-01 2025-08-31 12149864 core:ComputerEquipment 2024-09-01 2025-08-31 12149864 2023-09-01 2024-08-31 12149864 core:LeaseholdImprovements 2024-08-31 12149864 core:PlantMachinery 2024-08-31 12149864 core:FurnitureFittings 2024-08-31 12149864 core:ComputerEquipment 2024-08-31 12149864 2024-08-31 12149864 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12149864 bus:FRS102 2024-09-01 2025-08-31 12149864 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12149864 bus:Director2 2024-09-01 2025-08-31 12149864 bus:Director3 2024-09-01 2025-08-31 12149864 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12149864 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP