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REGISTERED NUMBER: 07672560 (England and Wales)

| LUKE EVANS BAKERY LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 8

Chartered Accountants' Report | 9 |

LUKE EVANS BAKERY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr D J Yates

| Mrs H J Yates

| REGISTERED OFFICE: | 81 Burton Road

| Derby

| DE1 1TJ

| BUSINESS ADDRESS: | Greenhill Lane

| Riddings

| Alfreton

| Derbyshire

| DE55 4AS

| REGISTERED NUMBER: | 07672560 (England and Wales)

| ACCOUNTANTS: | Johnson Tidsall Limited

| Chartered Accountants

| 81 Burton Road

| Derby

| Derbyshire

| DE1 1TJ

| BANKERS: | HSBC Bank Plc

| Church Street

| Ripley

| Derbyshire

| DE5 3BY

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 472,652 |  | 362,206 |  |

CURRENT ASSETS

Stocks | 5 | 41,715 |  | 42,211 |  |

Debtors | 6 | 240,689 |  | 233,106 |  |

Cash at bank and in hand | 130,418 |  | 110,634 |  |

412,822 |  | 385,951 |  |

CREDITORS

Amounts falling due within one year | 7 | 453,373 |  | 337,243 |  |

NET CURRENT (LIABILITIES)/ASSETS | (40,551 | ) | 48,708 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 432,101 |  | 410,914 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (70,956 | ) | (61,332 | ) |

PROVISIONS FOR LIABILITIES | (78,048 | ) | (64,076 | ) |

NET ASSETS | 283,097 |  | 285,506 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Revaluation reserve | 22,689 |  | 29,291 |  |

Retained earnings | 260,308 |  | 256,115 |  |

SHAREHOLDERS' FUNDS | 283,097 |  | 285,506 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

BALANCE SHEET - continued

31 DECEMBER 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 Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr D J Yates - Director

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Luke Evans 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| 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.

| Improvements to property | - | in accordance with the property lease

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| 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.

| 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.

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 50 (2024 - 47 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 71,965 |  | 414,675 |  | 19,275 |  | 206,033 |  | 711,948 |  |

| Additions | 63,029 |  | 93,423 |  | - |  | 41,168 |  | 197,620 |  |

| Disposals | - |  | (12,000 | ) | - |  | (18,495 | ) | (30,495 | ) |

| At 31 December 2025 | 134,994 |  | 496,098 |  | 19,275 |  | 228,706 |  | 879,073 |  |

| DEPRECIATION

| At 1 January 2025 | 24,931 |  | 227,077 |  | 8,975 |  | 88,759 |  | 349,742 |  |

| Charge for year | 5,226 |  | 41,339 |  | 1,545 |  | 31,925 |  | 80,035 |  |

| Eliminated on disposal | - |  | (8,152 | ) | - |  | (15,204 | ) | (23,356 | ) |

| At 31 December 2025 | 30,157 |  | 260,264 |  | 10,520 |  | 105,480 |  | 406,421 |  |

| NET BOOK VALUE

| At 31 December 2025 | 104,837 |  | 235,834 |  | 8,755 |  | 123,226 |  | 472,652 |  |

| At 31 December 2024 | 47,034 |  | 187,598 |  | 10,300 |  | 117,274 |  | 362,206 |  |

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| If the plant & machinery had not been revalued it would have been included at the following historical cost:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Cost |  | 509,584 |  | 426,161 |  |

| Aggregate depreciation |  | 296,439 |  | 269,854 |  |

| Plant & Machinery was valued by the directors on an open market basis as at 31 December 2025 and they consider the assets to be fairly stated.

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 41,715 |  | 42,211 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 190,794 |  | 206,004 |  |

| Other debtors | 3,175 |  | 1,815 |  |

| Directors' current accounts | 12,153 |  | 1,173 |  |

| VAT | 8,990 |  | 9,247 |  |

| Prepayments and accrued income | 25,577 |  | 14,867 |  |

240,689 |  | 233,106 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,410 |  | 10,200 |  |

| Hire purchase contracts (see note 9) | 70,134 |  | 48,336 |  |

| Trade creditors | 227,943 |  | 159,913 |  |

| Corporation tax | 40,045 |  | 16,615 |  |

| Social security and other taxes | 30,212 |  | 26,579 |  |

| Other creditors | 22,079 |  | 20,498 |  |

| Accruals and deferred income | 58,550 |  | 55,102 |  |

453,373 |  | 337,243 |  |

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 4,614 |  |

| Hire purchase contracts (see note 9) | 70,956 |  | 56,718 |  |

70,956 |  | 61,332 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 70,134 |  | 48,336 |  |

| Between one and five years | 70,956 |  | 56,718 |  |

141,090 |  | 105,054 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 4,410 |  | 14,814 |  |

| Hire purchase contracts | 141,090 |  | 105,054 |  |

145,500 |  | 119,868 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

LUKE EVANS BAKERY LTD (REGISTERED NUMBER: 07672560)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mr D J Yates

| Balance outstanding at start of year | 1,173 |  | (385 | ) |

| Amounts advanced | 10,980 |  | 1,558 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,153 |  | 1,173 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

LUKE EVANS BAKERY LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Luke Evans Bakery Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Luke Evans Bakery Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Luke Evans Bakery Ltd and state those matters that we have agreed to state to the Board of Directors of Luke Evans Bakery Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Luke Evans Bakery Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Luke Evans Bakery Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Luke Evans Bakery Ltd. You consider that Luke Evans Bakery Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Luke Evans Bakery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

Date: .............................................