IRIS Accounts Production v26.1.10.61 NI717840 Board of Directors Board of Directors 3.7.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI717840 2024-07-02 NI717840 2025-07-31 NI717840 2024-07-03 2025-07-31 NI717840 2024-07-02 NI717840 ns15:NorthernIreland 2024-07-03 2025-07-31 NI717840 ns14:PoundSterling 2024-07-03 2025-07-31 NI717840 ns10:Director1 2024-07-03 2025-07-31 NI717840 ns10:Director2 2024-07-03 2025-07-31 NI717840 ns10:PrivateLimitedCompanyLtd 2024-07-03 2025-07-31 NI717840 ns10:SmallEntities 2024-07-03 2025-07-31 NI717840 ns10:AuditExempt-NoAccountantsReport 2024-07-03 2025-07-31 NI717840 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-03 2025-07-31 NI717840 ns10:SmallCompaniesRegimeForAccounts 2024-07-03 2025-07-31 NI717840 ns10:FullAccounts 2024-07-03 2025-07-31 NI717840 1 2024-07-03 2025-07-31 NI717840 ns10:RegisteredOffice 2024-07-03 2025-07-31 NI717840 ns5:CurrentFinancialInstruments 2025-07-31 NI717840 ns5:Non-currentFinancialInstruments 2025-07-31 NI717840 ns5:ShareCapital 2025-07-31 NI717840 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 NI717840 ns5:NetGoodwill 2024-07-03 2025-07-31 NI717840 ns5:NetGoodwill 2025-07-31 NI717840 ns5:PlantMachinery 2024-07-03 2025-07-31 NI717840 ns5:PlantMachinery 2025-07-31 NI717840 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 NI717840 ns5:Non-currentFinancialInstruments 2024-07-03 2025-07-31

REGISTERED NUMBER: NI717840 (Northern Ireland)

KH Bakery Limited

Unaudited Financial Statements

for the period

3 July 2024 to 31 July 2025

| KH Bakery Limited (Registered number: NI717840) |

Contents of the Financial Statements

for the period 3 July 2024 to 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| KH Bakery Limited |

Company Information

for the period 3 July 2024 to 31 July 2025

| DIRECTORS: | F Warwick

| Mrs G D Warwick

| REGISTERED OFFICE: | 17 - 19 Church Street

| Ballymena

| United Kingdom

| Co. Antrim

| BT43 6DD

| REGISTERED NUMBER: | NI717840 (Northern Ireland)

| ACCOUNTANTS: | Agnew Mitchell & Cairns

| 184 Rashee Road

| Ballyclare

| Co. Antrim

| BT39 9JB

| KH Bakery Limited (Registered number: NI717840) |

Statement of Financial Position

31 July 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 233,415 |  |

| Tangible assets | 5 | 99,167 |  |

332,582 |  |

| CURRENT ASSETS

| Stocks | 15,000 |  |  |

| Debtors | 6 | 178,922 |  |  |

| Cash at bank and in hand | 40,463 |  |  |

234,385 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 234,187 |  |

| NET CURRENT ASSETS | 198 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 332,780 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | (370,663 | ) |

| PROVISIONS FOR LIABILITIES | (24,792 | ) |

| NET LIABILITIES | (62,675 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | (62,775 | ) |

| SHAREHOLDERS' FUNDS | (62,675 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

| KH Bakery Limited (Registered number: NI717840) |

Statement of Financial Position - continued

31 July 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

F Warwick - Director

Mrs G D Warwick - Director

| KH Bakery Limited (Registered number: NI717840) |

Notes to the Financial Statements

for the period 3 July 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| KH Bakery Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| At the balance sheet date, the Company had net liabilities and was dependent on the continued financial support of its parent undertaking, DG Bakes & Cakes Ltd. The parent undertaking has confirmed that it will continue to provide such financial support as is necessary to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| KH Bakery Limited (Registered number: NI717840) |

Notes to the Financial Statements - continued

for the period 3 July 2024 to 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 28 .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 259,350 |  |

| At 31 July 2025 | 259,350 |  |

| AMORTISATION

| Charge for period | 25,935 |  |

| At 31 July 2025 | 25,935 |  |

| NET BOOK VALUE

| At 31 July 2025 | 233,415 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 124,060 |  |

| At 31 July 2025 | 124,060 |  |

| DEPRECIATION

| Charge for period | 24,893 |  |

| At 31 July 2025 | 24,893 |  |

| NET BOOK VALUE

| At 31 July 2025 | 99,167 |  |

| KH Bakery Limited (Registered number: NI717840) |

Notes to the Financial Statements - continued

for the period 3 July 2024 to 31 July 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 119,662 |  |

| Other debtors | 59,260 |  |

178,922 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 144,212 |  |

| Taxation and social security | 34,855 |  |

| Other creditors | 55,120 |  |

234,187 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Intercompany Loan | 370,663 |  |

| The intercompany loan is from the Company's parent undertaking, DG Bakes & Cakes Ltd. The loan was advanced to finance the acquisition of Kirk's Home Bakery Ltd and to provide additional working capital for the Company.

9. | RELATED PARTY DISCLOSURES

| The Company's immediate and ultimate parent undertaking is DG Bakes & Cakes Ltd, a company incorporated in Northern Ireland. The parent undertaking holds 100 ordinary £1 shares, representing 100% of the Company's issued share capital.