Windsor Home Bakery Ltd iXBRL

Windsor Home Bakery Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 November 2025

Windsor Home Bakery Ltd

Company Registration Number: NI625946

ABRIDGED BALANCE SHEET

as at 30 November 2025

		2025	2024
	Notes	£	£

Fixed Assets

Intangible assets

Tangible assets

695,432

647,205

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Fixed Assets

695,432

647,206

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Current Assets

Stocks

24,750

15,000

Debtors

226,714

105,859

Cash at bank and in hand

5,955

66,468

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257,419

187,327

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Creditors: amounts falling due within one year

(434,764)

(439,935)

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Net Current Liabilities

(177,345)

(252,608)

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Total Assets less Current Liabilities

518,087

394,598

Creditors:

amounts falling due after more than one year

(52,013)

(25,799)

Provisions for liabilities

(30,541)

(24,047)

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Net Assets

435,533

344,752

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Capital and Reserves

Called up share capital

100

100

Retained earnings

435,433

344,652

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Shareholders' Funds

435,533

344,752

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The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 28 May 2026 and signed on its behalf by



________________________________			________________________________
Mr. John Edwards			Mrs. Linda Edwards
Director			Director

Windsor Home Bakery Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

General Information

Windsor Home Bakery Ltd is a private company limited by shares incorporated in Northern Ireland. 27a Kernan Road, Gilford, Craigavon, Co. Armagh, BT63 6BX, Northern Ireland is the registered office, and the principal place of business of the company is 36-38 Newry Street, Banbridge, Co. Down BT32 3HA.

The financial statements cover the individual entity for the year ended 30 November 2025.

The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Goodwill

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold

2% Straight line

Long leasehold property

4% Straight line

Plant and machinery

15% Straight line

Fixtures, fittings and equipment

20% Reducing balance

Motor vehicles

20% Straight line

Office software

10% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.


3.	Employees

	The average monthly number of employees, including directors, during the financial year was;

		2025	2024
		Number	Number

	Administration	2	2
	Direct labour	34	32
	Directors	2	2
		─────────	─────────
		38	36
		═════════	═════════


4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 December 2024	141,586
		─────────

	At 30 November 2025	141,586
		─────────
	Amortisation
	At 1 December 2024	141,585
	Charge for financial year	1
		─────────
	At 30 November 2025	141,586
		─────────
	Net book value
	At 30 November 2025	-
		═════════
	At 30 November 2024	1
		═════════


5.	Tangible assets
		Land and	Long	Plant and	Fixtures,	Motor	Office	Total
		buildings	leasehold	machinery	fittings and	vehicles	software
		freehold	property		equipment
		£	£	£	£	£	£	£
	Cost or Valuation
	At 1 December 2024	570,521	11,650	258,250	15,985	53,673	3,770	913,849
	Additions	8,958	-	42,900	-	46,385	-	98,243
		─────────	─────────	─────────	─────────	─────────	─────────	─────────
	At 30 November 2025	579,479	11,650	301,150	15,985	100,058	3,770	1,012,092
		─────────	─────────	─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 December 2024	27,574	4,311	188,469	12,592	30,557	3,141	266,644
	Charge for the financial year	11,444	466	28,486	679	8,470	471	50,016
		─────────	─────────	─────────	─────────	─────────	─────────	─────────
	At 30 November 2025	39,018	4,777	216,955	13,271	39,027	3,612	316,660
		─────────	─────────	─────────	─────────	─────────	─────────	─────────
	Net book value
	At 30 November 2025	540,461	6,873	84,195	2,714	61,031	158	695,432
		═════════	═════════	═════════	═════════	═════════	═════════	═════════
	At 30 November 2024	542,947	7,339	69,781	3,393	23,116	629	647,205
		═════════	═════════	═════════	═════════	═════════	═════════	═════════

Pension commitments

The company operates a defined contribution pension scheme for the benefit of the employees. At the year end, there was £4,320 due to the fund (2024: £5,086) which is included in Creditors: amounts falling due within one year.