Cambridge Bakery Ltd 31/12/2025 iXBRL

Company registration number: 11632697

Cambridge Bakery Ltd

Unaudited filleted financial statements

31 December 2025

Coulter & Co.

Chartered Certified Accountants

Cambridge Bakery Ltd

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Cambridge Bakery Ltd

Directors and other information


	Directors	Scott Holden
		Simon Curley


	Company number	11632697


	Registered office	111-113 Mill Road
		Cambridge
		CB1 2AZ


	Accountants	Coulter & Co.
		Pera Business Park
		M03 Tower Buiding
		Nottingham Road
		Melton Mowbray
		LE13 0PB

Cambridge Bakery Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	39,692		34,060
Tangible assets	6	89,644		94,084
		_______		_______
			129,336		128,144

Current assets
Stocks		6,000		6,000
Debtors	7	44,469		35,113
Cash at bank and in hand		81,010		41,213
		_______		_______
		131,479		82,326
Creditors: amounts falling due
within one year	8	( 140,126)		( 100,986)
		_______		_______
Net current liabilities			( 8,647)		( 18,660)
			_______		_______
Total assets less current liabilities			120,689		109,484

Creditors: amounts falling due
after more than one year	9		( 9,614)		( 28,272)

Provisions for liabilities			( 4,069)		( 3,483)

			_______		_______
Net assets			107,006		77,729
			_______		_______

Capital and reserves
Called up share capital			999		999
Profit and loss account			106,007		76,730
			_______		_______
Shareholders funds			107,006		77,729
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Scott Holden

Director

Company registration number: 11632697

Cambridge Bakery Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 111-113 Mill Road, Cambridge, CB1 2AZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 21 (2024: 21 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	398,309	352,199
	_______	_______

5. Intangible assets

	Goodwill	Other intangible assets	Total
	£	£	£
Cost
At 1 January 2025	-	55,557	55,557
Additions	2,667	8,000	10,667
	_______	_______	_______
At 31 December 2025	2,667	63,557	66,224
	_______	_______	_______
Amortisation
At 1 January 2025	-	21,497	21,497
Charge for the year	267	4,768	5,035
	_______	_______	_______
At 31 December 2025	267	26,265	26,532
	_______	_______	_______
Carrying amount
At 31 December 2025	2,400	37,292	39,692
	_______	_______	_______
At 31 December 2024	-	34,060	34,060
	_______	_______	_______

6. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 January 2025	104,781	70,745	34,864	210,390
Additions	-	12,454	1,547	14,001
	_______	_______	_______	_______
At 31 December 2025	104,781	83,199	36,411	224,391
	_______	_______	_______	_______
Depreciation
At 1 January 2025	32,057	64,177	20,073	116,307
Charge for the year	6,985	6,909	4,546	18,440
	_______	_______	_______	_______
At 31 December 2025	39,042	71,086	24,619	134,747
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	65,739	12,113	11,792	89,644
	_______	_______	_______	_______
At 31 December 2024	72,724	6,568	14,791	94,083
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	12,945	4,002
Other debtors	31,524	31,111
	_______	_______
	44,469	35,113
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	18,109	29,528
Corporation tax	13,025	8,500
Social security and other taxes	71,244	54,518
Other creditors	37,748	8,440
	_______	_______
	140,126	100,986
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	9,614	19,871
Other creditors	-	8,401
	_______	_______
	9,614	28,272
	_______	_______