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REGISTERED NUMBER: 03343368 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BAKE FARMING LTD
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BAKE FARMING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: R Jowett
C R Jowett





SECRETARY: R Jowett





REGISTERED OFFICE: Bake Farm
Coombe Bissett
Salisbury
SP5 4JT





REGISTERED NUMBER: 03343368 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR
Page 1
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,000 9,000
Tangible assets 5 200,094 201,978
Investments 6 1 1
209,095 210,979

CURRENT ASSETS
Stocks 115,731 140,512
Debtors 7 14,660 38,881
Cash at bank 58,044 82,218
188,435 261,611
CREDITORS
Amounts falling due within one year 8 72,262 102,916
NET CURRENT ASSETS 116,173 158,695
TOTAL ASSETS LESS CURRENT LIABILITIES 325,268 369,674

CREDITORS
Amounts falling due after more than one
year
9
(24,138
)
(28,638
)

PROVISIONS FOR LIABILITIES (47,412 ) (50,495 )
NET ASSETS 253,718 290,541

CAPITAL AND RESERVES
Called up share capital 10 50,000 50,000
Retained earnings 203,718 240,541
SHAREHOLDERS' FUNDS 253,718 290,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

BALANCE SHEET - continued
30 SEPTEMBER 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 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 5 May 2026 and were signed on its behalf by:





R Jowett - Director


The notes form part of these financial statements

Page 3
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Bake Farming 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 financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Storage rights are not being amortised as their estimated useful life is over 50 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance and 15% on reducing balance

Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the profit and loss account. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition.

Stocks
Stock is valued at the lower of cost and net realisable value. Livestock and crops in store have been valued in accordance with HMRC HS232.

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.


Page 4 continued...
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account 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.

Debtors
Debtors are measured at their recoverable amount.

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

Page 5 continued...
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2024
and 30 September 2025 9,000
NET BOOK VALUE
At 30 September 2025 9,000
At 30 September 2024 9,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024 557,685
Additions 46,002
Disposals (24,350 )
At 30 September 2025 579,337
DEPRECIATION
At 1 October 2024 355,707
Charge for year 35,310
Eliminated on disposal (11,774 )
At 30 September 2025 379,243
NET BOOK VALUE
At 30 September 2025 200,094
At 30 September 2024 201,978

Page 6 continued...
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 October 2024 140,570
Additions 13,187
At 30 September 2025 153,757
DEPRECIATION
At 1 October 2024 69,793
Charge for year 10,616
At 30 September 2025 80,409
NET BOOK VALUE
At 30 September 2025 73,348
At 30 September 2024 70,777

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2024
and 30 September 2025 1
NET BOOK VALUE
At 30 September 2025 1
At 30 September 2024 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 250 23,842
Other debtors 14,410 15,039
14,660 38,881

Page 7 continued...
BAKE FARMING LTD (REGISTERED NUMBER: 03343368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 10,414 6,304
Trade creditors 22,111 42,966
Taxation and social security 31,776 41,099
Other creditors 7,961 12,547
72,262 102,916

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 24,138 24,657
Other creditors - 3,981
24,138 28,638

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
40,000 Ordinary £1 40,000 40,000
2,500 A £1 2,500 2,500
2,500 B £1 2,500 2,500
2,500 C £1 2,500 2,500
2,500 D £1 2,500 2,500
50,000 50,000

11. RELATED PARTY DISCLOSURES

At the year end the directors were owed £68 (2024: £213).

Page 8