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REGISTERED NUMBER: 14235230 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Otis & Belle Bakeries Ltd

Otis & Belle Bakeries Ltd (Registered number: 14235230)

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Otis & Belle Bakeries Ltd

Company Information

for the year ended 31 July 2025

| DIRECTOR: | W R Alexander

| REGISTERED OFFICE: | Kenton House

| Oxford Street

| Moreton-in-Marsh

| GL56 0LA

| REGISTERED NUMBER: | 14235230 (England and Wales)

| ACCOUNTANTS: | Tayabali Tomlin

| Chartered Accountants

| Kenton House

| Oxford Street

| Moreton-in-Marsh

| Gloucestershire

| GL56 0LA

Otis & Belle Bakeries Ltd (Registered number: 14235230)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 38,996 |  | 30,993 |  |

CURRENT ASSETS

Stocks | 5,273 |  | 4,723 |  |

Debtors | 5 | 388,083 |  | 93,759 |  |

Cash at bank and in hand | 8,687 |  | 13,775 |  |

402,043 |  | 112,257 |  |

CREDITORS

Amounts falling due within one year | 6 | 393,665 |  | 124,723 |  |

NET CURRENT ASSETS/(LIABILITIES) | 8,378 |  | (12,466 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 47,374 |  | 18,527 |  |

PROVISIONS FOR LIABILITIES | 9,749 |  | 3,867 |  |

NET ASSETS | 37,625 |  | 14,660 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 37,525 |  | 14,560 |  |

37,625 |  | 14,660 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Otis & Belle Bakeries Ltd (Registered number: 14235230)

Balance Sheet - continued

31 July 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

W R Alexander - Director

Otis & Belle Bakeries Ltd (Registered number: 14235230)

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Otis & Belle Bakeries Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The director considers that in preparing the financial statements they have taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance and 10% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Otis & Belle Bakeries Ltd (Registered number: 14235230)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 34,653 |  | 3,357 |  | 126 |  | 38,136 |  |

| Additions | 9,109 |  | 3,256 |  | 1,582 |  | 13,947 |  |

| At 31 July 2025 | 43,762 |  | 6,613 |  | 1,708 |  | 52,083 |  |

| DEPRECIATION

| At 1 August 2024 | 5,872 |  | 1,229 |  | 42 |  | 7,143 |  |

| Charge for year | 4,029 |  | 1,346 |  | 569 |  | 5,944 |  |

| At 31 July 2025 | 9,901 |  | 2,575 |  | 611 |  | 13,087 |  |

| NET BOOK VALUE

| At 31 July 2025 | 33,861 |  | 4,038 |  | 1,097 |  | 38,996 |  |

| At 31 July 2024 | 28,781 |  | 2,128 |  | 84 |  | 30,993 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 39,424 |  | 38,477 |  |

| Other debtors | 348,659 |  | 55,282 |  |

388,083 |  | 93,759 |  |

Otis & Belle Bakeries Ltd (Registered number: 14235230)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 36,957 |  | 18,173 |  |

| Taxation and social security | 2,292 |  | - |  |

| Other creditors | 354,416 |  | 106,550 |  |

393,665 |  | 124,723 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 30,000 |  | 30,000 |  |

| Between one and five years | 37,500 |  | 67,500 |  |

67,500 |  | 97,500 |  |

8. | RELATED PARTY DISCLOSURES

| Included within other creditors is a director's current account in the sum of £41,490 (2024: £44,941). The account is unsecured, interest free and carries no fixed date of repayment.

| Also included within creditors: amounts falling due within one year is a loan provided by Otis & Belle Limited a company in which the director has an interest, in the sum of £310,422 (2024: £61,609). The loan is unsecured, interest free and carries no fixed date of repayment.

| Included within debtors: amounts falling due within one year is a loan provided to Otis & Belle Broadway Limited a company in which the director has an interest, in the sum of £167,990 (2024: £31,188). The loan is unsecured, interest free and carries no fixed date of repayment.

| Also included within debtors: amounts falling due within one year is a loan provided to Otis & Belle Stow Limited a company in which the director has an interest, in the sum of £150,776 (2024: £4,019 creditor). The loan is unsecured, interest free and carries no fixed date of repayment.

| Also included within debtors: amounts falling due within one year is a loan provided to OB Cheltenham Limited a company in which the director has an interest, in the sum of £18,629 (2024: £nil). The loan is unsecured, interest free and carries no fixed date of repayment.