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Registered Number: 04270845
England and Wales
SCRUMDIDLLYBUN BAKERY LTD
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Scrumdidllybun Bakery Ltd Contents Page For the year ended 31 August 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

Scrumdidllybun Bakery Ltd Company Information For the year ended 31 August 2025
Director | J Allen
Registered Number | 04270845
Registered Office | 135 Avon Road Cranham Upminster Essex RM14 1RQ
Accountants | Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP
1

Scrumdidllybun Bakery Ltd Director's Report For the year ended 31 August 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025 Principal activities The company's principal activity during the year was the manufacture of bread; manufacture of fresh pastry goods and cakes. Director The director who served the company throughout the year was as follows:
J Allen
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- J Allen Director
Date approved: 19 November 2025 2

Scrumdidllybun Bakery Ltd Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 31 August 2025 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP 19 November 2025 3

Scrumdidllybun Bakery Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 12,531 |  | 12,506
Tangible fixed assets | 4 | 2,038,940 |  | 1,839,790
|  | 2,051,471 |  | 1,852,296
Current assets |  |  |
Stocks | 5 | 14,159 |  | 16,236
Debtors | 6 | 160,648 |  | 129,777
Cash at bank and in hand |  | 521,262 |  | 303,723
|  | 696,069 |  | 449,736
Creditors: amount falling due within one year | 7 | (285,700) |  | (243,858)
Net current assets |  | 410,369 |  | 205,878
Total assets less current liabilities |  | 2,461,840 |  | 2,058,174
Creditors: amount falling due after more than one year | 8 | (434,201) |  | (404,141)
Provisions for liabilities | 9 | (114,927) |  | (65,255)
Net assets |  | 1,912,712 |  | 1,588,778
Capital and reserves |  |  |
Called up share capital | 10 | 110 |  | 110
Revaluation Reserves | 11 | 835,000 |  | 835,000
Profit and loss account |  | 1,077,602 |  | 753,668
Shareholders' funds |  | 1,912,712 |  | 1,588,778
For the 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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 19 November 2025 and were signed by:
------------------------------- J Allen Director
4

Scrumdidllybun Bakery Ltd Notes to the Financial Statements For the year ended 31 August 2025
General Information Scrumdidllybun Bakery Ltd is a private company, limited by shares, registered in England and Wales, registration number 04270845, registration address 135 Avon Road Cranham, Upminster, Essex, RM14 1RQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 34 (2024 : 23).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 September 2024 | 31,204 |  | 31,204
Additions | 2,340 |  | 2,340
Disposals | - |  | -
At 31 August 2025 | 33,544 |  | 33,544
Amortisation
At 01 September 2024 | 18,698 |  | 18,698
Charge for year | 2,315 |  | 2,315
On disposals | - |  | -
At 31 August 2025 | 21,013 |  | 21,013
Net book values
At 31 August 2025 | 12,531 |  | 12,531
At 31 August 2024 | 12,506 |  | 12,506
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 1,782,209 |  | 660,755 |  | 55,450 |  | 2,498,414
Additions | - |  | 152,686 |  | 108,065 |  | 260,751
Disposals | - |  | - |  | - |  | -
At 31 August 2025 | 1,782,209 |  | 813,441 |  | 163,515 |  | 2,759,165
Depreciation
At 01 September 2024 | 178,394 |  | 434,079 |  | 46,151 |  | 658,624
Charge for year | 5,850 |  | 40,681 |  | 15,070 |  | 61,601
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 184,244 |  | 474,760 |  | 61,221 |  | 720,225
Net book values
Closing balance as at 31 August 2025 | 1,597,965 |  | 338,681 |  | 102,294 |  | 2,038,940
Opening balance as at 01 September 2024 | 1,603,815 |  | 236,650 |  | (675) |  | 1,839,790
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 14,159 |  | 16,236
| 14,159 |  | 16,236
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 114,307 |  | 98,252
Prepayments & Accrued Income | 13,987 |  | 4,829
Other Debtors | 26,696 |  | 26,696
VAT | 5,658 |  | 0
| 160,648 |  | 129,777
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 80,385 |  | 64,382
Amounts Owed to Group Undertakings | 21,684 |  | 14,684
Corporation Tax | 67,716 |  | 56,874
PAYE & Social Security | 10,714 |  | 0
Pension Control Account | 704 |  | 0
Other Creditors | 0 |  | 3,171
Accrued Expenses | 8,262 |  | 37,543
Obligations under HP/Financial Leases | 18,845 |  | 0
Directors' Current Accounts | 77,390 |  | 67,204
| 285,700 |  | 243,858
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 7,853 |  | 18,117
Bank loans more 5 yr by instal | 306,301 |  | 319,056
Obligations Under HP/Financial Leases | 63,227 |  | 0
Bank Loan | 56,820 |  | 66,968
| 434,201 |  | 404,141
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 114,927 |  | 65,255
| 114,927 |  | 65,255
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
110 Class A shares of £1.00 each | 110 |  | 110
| 110 |  | 110
11. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 835,000 |  | 0
Revaluation of Fixed Assets | 0 |  | 835,000
| 835,000 |  | 835,000
5