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Registered number: 08246817 LLANDEILO BAKERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
LLANDEILO BAKERS LIMITED REGISTERED NUMBER: 08246817 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 156,192 |  | 129,159
|  |  | 156,192 |  | 129,159
Current assets |  |  |  |  |
Stocks |  | 48,633 |  | 36,766 |
Debtors: amounts falling due within one year | 6 | 393,765 |  | 260,646 |
Cash at bank and in hand | 7 | 23,488 |  | 953 |
|  | 465,886 |  | 298,365 |
Creditors: amounts falling due within one year | 8 | (640,510) |  | (481,910) |
Net current liabilities |  |  | (174,624) |  | (183,545)
Total assets less current liabilities |  |  | (18,432) |  | (54,386)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (20,277) |  | (15,518) |
|  |  | (20,277) |  | (15,518)
Net liabilities |  |  | (38,709) |  | (69,904)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (38,809) |  | (70,004)
|  |  | (38,709) |  | (69,904)
Page 1
LLANDEILO BAKERS LIMITED REGISTERED NUMBER: 08246817 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
David Brian Jones
Director
Date: 2 July 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Llandeilo Bakers Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found below: Registered number: 08246817 Registered office address: Castell Howell Foods Ltd Heol Y Plas Cross Hands Food Park Cross Hands Llanelli Carmarthenshire SA14 6SX The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors which are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are the critical judgements that the director has made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Impairment of assets Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement. Provisions and contingencies Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable. Page 3
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Going concern
The directors have reviewed their expectations of the company's future profitability, likely cash flows and asset base. The current economic climate carries risks to the company in the form of rising commodity and supply costs, rising employment costs and the availability of resources. However, the directors monitor suhc risks closeley and proactively plan and act to mitigate thier impact where possible. The directors believe that the company is well placed to manage its business risks successfully and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.4 | Turnover
Turnover is the amount derived from ordinary activities and stated after trade discounts, other sales taxes and net of VAT. Revenue is recognised on the despatch of goods to customers.
| 2.5 | Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2016, 2018 and 2019, is being amortised evenly over its estimated useful life of 5 years.
| 2.6 | Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% - 50% on cost
|  |  |  | Fixtures and fittings | - | 20% on cost
|  |  |  | Improvements to property | - | 10% - 50% on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Taxation
Taxation for the year 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 balance sheet date. Page 5
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.13 | Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.
| 2.14 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
Page 6
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 November 2024 | 45,000
| At 31 October 2025 | 45,000
| At 1 November 2024 | 45,000
| At 31 October 2025 | 45,000
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
Page 7
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Improve-ment to properties | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 410,588 | 16,134 | 63,153 | 489,875
| Additions | 65,212 | 1,749 | - | 66,961
| At 31 October 2025 | 475,800 | 17,883 | 63,153 | 556,836
| Depreciation |  |  |  |
| At 1 November 2024 | 307,636 | 9,638 | 43,443 | 360,717
| Charge for the year on owned assets | 31,894 | 2,237 | 5,796 | 39,927
| At 31 October 2025 | 339,530 | 11,875 | 49,239 | 400,644
| Net book value |  |  |  |
| At 31 October 2025 | 136,270 | 6,008 | 13,914 | 156,192
| At 31 October 2024 | 102,952 | 6,497 | 19,710 | 129,159
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 382,315 | 212,713
| Other debtors | 9,450 | 46,100
| Prepayments and accrued income | 2,000 | 1,833
|  | 393,765 | 260,646
Page 8
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 23,488 | 953
|  | 23,488 | 953
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 235,000 | 235,000
| Trade creditors | 385,735 | 216,543
| Other taxation and social security | 1,770 | 1,725
| Other creditors | 900 | 895
| Accruals and deferred income | 17,105 | 27,747
|  | 640,510 | 481,910
9. | Related party disclosures
| The company transacts with related parties; transactions within the year and balances at the year end were as follows:
|  | 2025 | 2024
|  | £ | £
| Controlling party |  |
| Sales and recharges | 614,670 | 394,363
| Purchases and recharges | 190,850 | 75,945
| Amounts owed to related parties at balance sheet date | 50,278 | 33,533
|  | 2025 | 2024
|  | £ | £
| Companies under common control |  |
| Sales and recharges | 1,222 | -
| Purchases and recharges | 148,897 | 118,396
| Amounts owed to related parties at balance sheet date | 290,015 | 137,866
| Included within amounts owed to the controlling party, are loan balances of £235,000 (2024: £235,000).
Page 9
LLANDEILO BAKERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Capital commitments
| At 31 October 2025 the Company had capital commitments as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Contracted for but not provided in these financial statements | - | 27,500
|  | - | 27,500
11. | Commitments under operating leases
| At 31 October 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 3,000 | 2,750
|  | 3,000 | 2,750
Page 10