REGISTERED NUMBER: 07714203 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

RAPHAELS BAKERY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Georgiou

Mrs E Georgiou

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

07714203 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

55,532

67,794

CURRENT ASSETS

Stocks

5

9,150

12,075

Debtors

6

15,409

15,950

Cash at bank and in hand

46,906

57,376

71,465

85,401

CREDITORS

Amounts falling due within one year

7

95,573

125,372

NET CURRENT LIABILITIES

(24,108

)

(39,971

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,424

27,823

CREDITORS

Amounts falling due after more than one year

8

2,518

12,325

NET ASSETS

28,906

15,498

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

28,806

15,398

SHAREHOLDERS' FUNDS

28,906

15,498

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 directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr C Georgiou - Director

1.	STATUTORY INFORMATION

Raphaels Bakery 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.

Turnover

Turnover represents amounts derived from the sale of goods to customers during the year, and is recognised at the date the risks and rewards of ownership of goods were transferred to the customer. This is stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets

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

Short leasehold

-

Straight line method

Plant and machinery

-

10% straight line

Furniture fixtures & fittings

-

10% straight line

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Short

Plant and

fixtures

leasehold

machinery

& fittings

£

£

£

COST

At 1 August 2024

50,290

112,309

42,965

Additions

-

-

-

At 31 July 2025

50,290

112,309

42,965

DEPRECIATION

At 1 August 2024

-

100,053

38,461

Charge for year

-

9,339

4,296

At 31 July 2025

-

109,392

42,757

NET BOOK VALUE

At 31 July 2025

50,290

2,917

208

At 31 July 2024

50,290

12,256

4,504

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

6,495

3,537

215,596

Additions

-

2,079

2,079

At 31 July 2025

6,495

5,616

217,675

DEPRECIATION

At 1 August 2024

6,495

2,793

147,802

Charge for year

-

706

14,341

At 31 July 2025

6,495

3,499

162,143

NET BOOK VALUE

At 31 July 2025

-

2,117

55,532

At 31 July 2024

-

744

67,794

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

9,150

12,075

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

9,500

9,500

VAT

739

1,280

Prepayments

5,170

5,170

15,409

15,950

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,000

10,000

Tax

11,054

9,745

Social security and other taxes

1,893

1,251

Net wages

13,621

10,677

Pensions

747

441

Directors' current accounts

55,758

90,758

Accrued expenses

2,500

2,500

95,573

125,372

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

2,518

10,000

Bank loans - 2-5 years

-

2,325

2,518

12,325

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100