Company Registration No. SC742390 (Scotland)
Pure Bakery (Highlands) Ltd
Unaudited accounts
for the year ended 31 August 2025
Pure Bakery (Highlands) Ltd
Unaudited accounts
Contents
Pure Bakery (Highlands) Ltd
Company Information
for the year ended 31 August 2025
Company Number
SC742390 (Scotland)
Registered Office
9 ACADEMY STREET
NAIRN
IV12 4RG
SCOTLAND
Accountants
Perfect Balance Accounting Ltd
318 Stratford Road
Shirley
Solihull
West Midlands
B90 3DN
Pure Bakery (Highlands) Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
194,981
200,699
Cash at bank and in hand
15,154
12,962
Creditors: amounts falling due within one year
(10,981)
(11,098)
Net current assets
12,469
10,660
Total assets less current liabilities
207,450
211,359
Creditors: amounts falling due after more than one year
(34,001)
(50,978)
Net assets
173,449
160,381
Called up share capital
100
100
Revaluation reserve
125,000
125,000
Profit and loss account
48,349
35,281
Shareholders' funds
173,449
160,381
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2026 and were signed on its behalf by
Amy Anderson
Director
Company Registration No. SC742390
Pure Bakery (Highlands) Ltd
Notes to the Accounts
for the year ended 31 August 2025
Pure Bakery (Highlands) Ltd is a private company, limited by shares, registered in Scotland, registration number SC742390. The registered office is 9 ACADEMY STREET, NAIRN, IV12 4RG, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Depreciation 25% Straight Line
Motor vehicles
Depreciation 25% Straight Line
Computer equipment
Depreciation 25% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
185,718
14,126
11,250
3,511
214,605
Additions
-
1,257
-
749
2,006
At 31 August 2025
185,718
15,383
11,250
4,260
216,611
At 1 September 2024
-
6,951
5,626
1,329
13,906
Charge for the year
-
3,846
2,813
1,065
7,724
At 31 August 2025
-
10,797
8,439
2,394
21,630
At 31 August 2025
185,718
4,586
2,811
1,866
194,981
At 31 August 2024
185,718
7,175
5,624
2,182
200,699
Pure Bakery (Highlands) Ltd
Notes to the Accounts
for the year ended 31 August 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
10,226
9,943
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
32,313
38,386
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).