REGISTERED NUMBER: 10912579 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Great British Confectionery Group

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R K Sharma

Mr S Sharma

Mr P J Taylor

REGISTERED OFFICE:

Sweet Factory Marsh Lane

Crediton

Exeter

Devon

EX17 1ES

REGISTERED NUMBER:

10912579 (England and Wales)

ACCOUNTANTS:

BK Plus Ltd

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

250,003

250,003

Tangible assets

5

1,107,493

1,099,421

1,357,496

1,349,424

CURRENT ASSETS

Stocks

6

1,482,548

1,061,691

Debtors

7

2,447,779

2,130,862

Cash at bank and in hand

20,117

566,013

3,950,444

3,758,566

CREDITORS

Amounts falling due within one year

8

3,401,248

3,152,893

NET CURRENT ASSETS

549,196

605,673

TOTAL ASSETS LESS CURRENT LIABILITIES

1,906,692

1,955,097

CREDITORS

Amounts falling due after more than one year

9

243,845

294,542

NET ASSETS

1,662,847

1,660,555

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

12

289,122

289,122

Retained earnings

1,373,625

1,371,333

SHAREHOLDERS' FUNDS

1,662,847

1,660,555

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr S Sharma - Director

1.	STATUTORY INFORMATION

Great British Confectionery Group Limited 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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangibles are measured at cost less any accumulated amortisation and any accumulated impairment losses. The asset is being amortised in accordance with the intellecutal property.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their estimated useful lives on the following bases:

Plant and machinery

10% on reducing balance

Fixtures and fittings

10% on reducing balance

Computer equipment

33.33% 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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 113 (2024 - 105 ) .

4.	INTANGIBLE FIXED ASSETS

Intellectual

Goodwill

property

Totals

£

£

£

COST OR VALUATION

At 1 June 2024

and 31 May 2025

3

250,000

250,003

NET BOOK VALUE

At 31 May 2025

3

250,000

250,003

At 31 May 2024

3

250,000

250,003

Cost or valuation at 31 May 2025 is represented by:

Intellectual

Goodwill

property

Totals

£

£

£

Valuation in 2025

3

250,000

250,003

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 June 2024

85,490

1,385,699

19,277

8,957

1,499,423

Additions

-

33,187

18,119

-

51,306

At 31 May 2025

85,490

1,418,886

37,396

8,957

1,550,729

DEPRECIATION

At 1 June 2024

11,078

377,033

2,934

8,957

400,002

Charge for year

8,549

33,051

1,634

-

43,234

At 31 May 2025

19,627

410,084

4,568

8,957

443,236

NET BOOK VALUE

At 31 May 2025

65,863

1,008,802

32,828

-

1,107,493

At 31 May 2024

74,412

1,008,666

16,343

-

1,099,421

Cost or valuation at 31 May 2025 is represented by:

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

Valuation in 2025

85,490

1,418,886

37,396

8,957

1,550,729

6.

STOCKS

31.5.25

31.5.24

£

£

Stocks

1,482,548

1,061,691

7.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Trade debtors

1,491,667

1,252,520

Other debtors

392,923

326,393

1,884,590

1,578,913

Amounts falling due after more than one year:

Amounts owed by associates

563,189

551,949

Aggregate amounts

2,447,779

2,130,862

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts (see note 10)

10,545

55,769

Trade creditors

1,708,778

1,908,215

Taxation and social security

485,207

250,655

Other creditors

1,196,718

938,254

3,401,248

3,152,893

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans (see note 10)

-

17,529

Amounts owed to associates

18,976

32,516

Other creditors

224,869

244,497

243,845

294,542

10.

LOANS

An analysis of the maturity of loans is given below:

31.5.25

31.5.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,545

55,769

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

17,529

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Bank loans

10,545

73,298

The company's trade debtor ledger is provided as security for amounts advanced under the company's invoice financing liability.

12.

RESERVES

Revaluation

reserve

£

At 1 June 2024

and 31 May 2025

289,122

13.	OTHER FINANCIAL COMMITMENTS

The company has operating leases with the total amount payable, at the balance sheet date, of £148,000 (2024 - £196,000).

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors, amounts falling due in more than one year, is a loan from the director of £224,869 (2024 - £244,497). The loan is interest free and no fixed date for repayment.

15.	RELATED PARTY DISCLOSURES

At the year end Great British Confectionery Group Limited owed these companies £18,975 (2024 - £32,516) and these companies owed Great British Confectionery Group Limited £563,189 (2024 - £551,949).

16.	ULTIMATE CONTROLLING PARTY

The controlling party is it's directors.