Be Bakery Ltd

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

Registered number: 13685339

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,311		24,865

			20,311		24,865
CURRENT ASSETS
Stocks	5	4,775		5,880
Debtors	6	26,246		20,519
Cash at bank and in hand		28,227		24,913

		59,248		51,312
Creditors: Amounts Falling Due Within One Year	7	(68,011 )		(42,078 )

NET CURRENT ASSETS (LIABILITIES)			(8,763 )		9,234

TOTAL ASSETS LESS CURRENT LIABILITIES			11,548		34,099

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,724 )		(4,724 )

NET ASSETS			6,824		29,375

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			6,724		29,275

SHAREHOLDERS' FUNDS			6,824		29,375

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Be Bakery Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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

Mrs Dena Epifaniou Director	Mr Fanos Epifaniou Director
06/03/2026

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

1. General Information

Be Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13685339 . The registered office is Suite 15 Highfield House, 185 Chorley New Road, Bolton, BL1 4QZ.

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	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	33.3% on cost

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.

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Be Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 17)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	25,687	15,040	1,565	467	42,759

As at 31 October 2025	25,687	15,040	1,565	467	42,759

Depreciation
As at 1 November 2024	9,303	7,849	434	308	17,894
Provided during the period	2,458	1,767	170	159	4,554

As at 31 October 2025	11,761	9,616	604	467	22,448

Net Book Value
As at 31 October 2025	13,926	5,424	961	-	20,311

As at 1 November 2024	16,384	7,191	1,131	159	24,865

5. Stocks

	2025	2024
	£	£
Materials	4,775	5,880

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,309	9,845
VAT	3,182	2,866
Other taxes and social security	-	1,070
Directors' loan accounts	8,755	6,738

	26,246	20,519

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Be Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	32,803	14,900
Corporation tax	11,112	11,770
Other creditors	296	1,308
Accruals and deferred income	23,800	14,100

	68,011	42,078

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Fanos Epifaniou	-	8,755	-	-	8,755

The above loan is unsecured, interest free and repayable on demand.

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