Layers Bakery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14311312

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,681		35,404

			34,681		35,404
CURRENT ASSETS
Stocks	5	15,172		9,198
Debtors	6	92,356		25,578
Cash at bank and in hand		60,064		41,551

		167,592		76,327
Creditors: Amounts Falling Due Within One Year	7	(532,816 )		(331,511 )

NET CURRENT ASSETS (LIABILITIES)			(365,224 )		(255,184 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(330,543 )		(219,780 )

NET LIABILITIES			(330,543 )		(219,780 )

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			(330,553 )		(219,790 )

SHAREHOLDERS' FUNDS			(330,543)		(219,780)

Page 1

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Layers Bakery Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Giulia Agnoli

Director

28/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Layers Bakery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14311312 . The registered office is Unit 4, 68 Orchard Place, London, E14 0JZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20%
Plant & Machinery	20%
Fixtures & Fittings	20%
Computer Equipment	33%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2024: 17)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	6,751	29,820	3,886	179	40,636
Additions	2,019	4,064	1,311	150	7,544

As at 31 August 2025	8,770	33,884	5,197	329	48,180

...CONTINUED

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Layers Bakery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	697	3,818	679	38	5,232
Provided during the period	1,073	6,161	930	103	8,267

As at 31 August 2025	1,770	9,979	1,609	141	13,499

Net Book Value
As at 31 August 2025	7,000	23,905	3,588	188	34,681

As at 1 September 2024	6,054	26,002	3,207	141	35,404

5. Stocks

	2025	2024
	£	£
Stock	15,172	9,198

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	59,771	17,908
Amounts owed by group undertakings	1,200	-
Other debtors	31,385	7,670

	92,356	25,578

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	110,702	54,707
Bank loans and overdrafts	18,814	-
Amounts owed to group undertakings	258,956	193,279
Other creditors	87,188	67,022
Taxation and social security	57,156	16,503

	532,816	331,511

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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