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Registered number: 07801865
Marshalls Bakery Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Marshalls Bakery Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
Marshalls Bakery Limited
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 07801865

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 214,950 |  | 236,538
Investments | 6 |  | 79,900 |  | -
|  |  | 294,850 |  | 236,538
CURRENT ASSETS
Stocks | 7 | 14,100 |  | 13,295 |
Debtors | 8 | 26,647 |  | 38,878 |
Investments | 9 | 100 |  | 100 |
Cash at bank and in hand |  | 211,340 |  | 170,103 |
|  | 252,187 |  | 222,376 |
Creditors: Amounts Falling Due Within One Year | 10 | (95,644 ) |  | (83,781 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 156,543 |  | 138,595
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 451,393 |  | 375,133
Creditors: Amounts Falling Due After More Than One Year | 11 |  | (41,486 ) |  | (71,113 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (47,402 ) |  | (18,488 )
NET ASSETS |  |  | 362,505 |  | 285,532
CAPITAL AND RESERVES
Called up share capital | 13 |  | 4 |  | 4
Income Statement |  |  | 362,501 |  | 285,528
SHAREHOLDERS' FUNDS |  |  | 362,505 |  | 285,532

Page 1
Page 2
Marshalls Bakery Limited
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr R Marshall Director
05/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Marshalls Bakery Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Marshalls Bakery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07801865 . The registered office is 36 North Street, Pewsey, Wiltshire, SN9 5EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 5% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Page 3
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Marshalls Bakery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a pastevent; it is probable that the entity will be required to transfer economic benefits in settlement and theamount of the obligation can be estimated reliably. Provisions are recognised as a liability in thestatement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation atthe reporting date and subsequently reviewed at each reporting date and adjusted to reflect the currentbest estimate of the amount that would be required to settle the obligation. Any adjustments to theamounts previously recognised are recognised in profit or loss unless the provision was originallyrecognised as part of the cost of an asset. When a provision is measured at the present value of theamount expected to be required to settle the obligation, the unwinding of the discount is recognised infinance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 22)
23 22
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 140,000
As at 31 July 2025 | 140,000
Amortisation
As at 1 August 2024 | 140,000
As at 31 July 2025 | 140,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

Page 4
Page 5
Marshalls Bakery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 79,551 | 121,567 | 187,769 | 35,949 | 424,836
Additions | - | 12,886 | 8,810 | 203 | 21,899
As at 31 July 2025 | 79,551 | 134,453 | 196,579 | 36,152 | 446,735
Depreciation
As at 1 August 2024 | 11,931 | 63,604 | 87,667 | 25,096 | 188,298
Provided during the period | 3,977 | 10,623 | 27,228 | 1,659 | 43,487
As at 31 July 2025 | 15,908 | 74,227 | 114,895 | 26,755 | 231,785
Net Book Value
As at 31 July 2025 | 63,643 | 60,226 | 81,684 | 9,397 | 214,950
As at 1 August 2024 | 67,620 | 57,963 | 100,102 | 10,853 | 236,538

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | -
Revaluations | 79,900
As at 31 July 2025 | 79,900
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 79,900
As at 1 August 2024 | -

The original cost of the investments other than loans as at 31 July 2025 was £100 (2024 : £100). The valuation of the investments as at 31 July 2025 reflect the market value of the holdings.
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 14,100 |  | 13,295

Page 5
Page 6
Marshalls Bakery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,595 |  | -
Other debtors | 21,052 |  | 38,878
| 26,647 |  | 38,878

9. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 100 |  | 100

10. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 21,626 |  | 20,009
Trade creditors | 22,599 |  | 24,822
Bank loans and overdrafts | 8,000 |  | 8,000
Other creditors | 23,213 |  | 22,806
Taxation and social security | 20,206 |  | 8,144
| 95,644 |  | 83,781

11. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 40,820 |  | 62,447
Bank loans | 666 |  | 8,666
| 41,486 |  | 71,113

12. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 21,626 |  | 20,009
Later than one year and not later than five years | 40,820 |  | 62,447
| 62,446 |  | 82,456
| 62,446 |  | 82,456

13. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

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Marshalls Bakery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Marshall | 29,804 | - | 16,447 | - | 13,357

The above loan is interest free, unsecured and repayable on demand.
Page 7