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COMPANY REGISTRATION NUMBER: 10790861

St Agnes Bakery Ltd

Filleted Unaudited Financial Statements

30 September 2025

St Agnes Bakery Ltd

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 2 | 2
Tangible assets | 6 | 124,198 | 139,842
| --------- | ---------
| 124,200 | 139,844

Current assets

Stocks | 15,893 | 19,586
Debtors | 7 | 50,364 | 45,305
Cash at bank and in hand | 20,838 | 37,538
| -------- | ---------
| 87,095 | 102,429

Creditors: amounts falling due within one year | 8 | 103,657 | 108,111
| --------- | ---------
Net current liabilities | 16,562 | 5,682
| --------- | ---------
Total assets less current liabilities | 107,638 | 134,162

Creditors: amounts falling due after more than one year | 9 | 1,007 | 24,723
| --------- | ---------
Net assets | 106,631 | 109,439
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 106,531 | 109,339
| --------- | ---------
Shareholders funds | 106,631 | 109,439
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .

St Agnes Bakery Ltd

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 1 April 2026 , and are signed on behalf of the board by:

Mr N Hudson
Director

Company registration number: 10790861

St Agnes Bakery Ltd

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Intangible assets acquired as part of a business combination are recorded at the fair value at the acquisition date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and Fittings | - | 25% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Government grants
Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2024: 21 ).
5. Intangible assets

| Goodwill | Intellectual Property | Total
| £ | £ | £
Cost |  |  |
At 1 October 2024 and 30 September 2025 | 1 | 1 | 2
| ---- | ---- | ----
Amortisation |  |  |
At 1 October 2024 and 30 September 2025 | – | – | –
| ---- | ---- | ----
Carrying amount |  |  |
At 30 September 2025 | 1 | 1 | 2
| ---- | ---- | ----
At 30 September 2024 | 1 | 1 | 2
| ---- | ---- | ----

6. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 64,976 | 28,695 | 164,069 | 257,740
Additions | 13,302 | – | 14,604 | 27,906
Disposals | ( 55,000) | – | ( 7,963) | ( 62,963)
| -------- | -------- | --------- | ---------
At 30 September 2025 | 23,278 | 28,695 | 170,710 | 222,683
| -------- | -------- | --------- | ---------
Depreciation |  |  |  |
At 1 October 2024 | 53,595 | 8,261 | 56,042 | 117,898
Charge for the year | 2,058 | 5,108 | 26,349 | 33,515
Disposals | ( 48,270) | – | ( 4,658) | ( 52,928)
| -------- | -------- | --------- | ---------
At 30 September 2025 | 7,383 | 13,369 | 77,733 | 98,485
| -------- | -------- | --------- | ---------
Carrying amount |  |  |  |
At 30 September 2025 | 15,895 | 15,326 | 92,977 | 124,198
| -------- | -------- | --------- | ---------
At 30 September 2024 | 11,381 | 20,434 | 108,027 | 139,842
| -------- | -------- | --------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 32,087 | 28,913
Other debtors | 18,277 | 16,392
| -------- | --------
| 50,364 | 45,305
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,398 | 11,803
Trade creditors | 29,543 | 53,130
Corporation tax | 16,066 | 5,295
Social security and other taxes | 7,361 | 2,859
Other creditors | 41,289 | 35,024
| --------- | ---------
| 103,657 | 108,111
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,007 | 24,723
| ------- | --------