Dartmoor Bakery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10836443

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,543		2,636

			5,543		2,636
CURRENT ASSETS
Stocks	5	5,000		5,500
Debtors	6	2,790		59,783
Cash at bank and in hand		43,652		6,863

		51,442		72,146
Creditors: Amounts Falling Due Within One Year	7	(44,003 )		(67,509 )

NET CURRENT ASSETS (LIABILITIES)			7,439		4,637

TOTAL ASSETS LESS CURRENT LIABILITIES			12,982		7,273

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,363 )

NET ASSETS			12,982		910

CAPITAL AND RESERVES
Called up share capital	9		64		64
Profit and Loss Account			12,918		846

SHAREHOLDERS' FUNDS			12,982		910

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Dartmoor Bakery Ltd

Balance Sheet (continued)

As At 31 December 2025

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.

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

Avis Jones

Director

16 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dartmoor Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10836443 . The registered office is The Corner Shop, Leg O Mutton, Yelverton, Devon, PL20 6DJ.

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:

Plant & Machinery

20% Straight line

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.

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Dartmoor Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	3,482
Additions	4,133

As at 31 December 2025	7,615

Depreciation
As at 1 January 2025	846
Provided during the period	1,226

As at 31 December 2025	2,072

Net Book Value
As at 31 December 2025	5,543

As at 1 January 2025	2,636

5. Stocks

	2025	2024
	£	£
Ingredients	5,000	5,500

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Dartmoor Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	650	894
Dartmoor Bakery Partnership Intercompany	-	50,580
Moorland Ice Cream Parlour Intercompany	-	4,361
Other taxes and social security	2,140	3,948

	2,790	59,783

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	696	678
Bank loans and overdrafts	6,363	12,727
Corporation tax	2,736	856
VAT	4,490	3,570
Accruals and deferred income	217	7,907
Directors' loan accounts	29,501	41,771

	44,003	67,509

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	6,363

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	64	64

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