WSK Bakery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13623137

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,154		45,008

			22,154		45,008
CURRENT ASSETS
Stocks	5	8,790		9,508
Debtors	6	51,120		12,365
Cash at bank and in hand		2,875		4,376

		62,785		26,249
Creditors: Amounts Falling Due Within One Year	7	(445,314 )		(322,167 )

NET CURRENT ASSETS (LIABILITIES)			(382,529 )		(295,918 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(360,375 )		(250,910 )

NET LIABILITIES			(360,375 )		(250,910 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(360,475 )		(251,010 )

SHAREHOLDERS' FUNDS			(360,375)		(250,910)

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WSK Bakery Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 Lydia Papaphilippopoulos

Director

27/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

WSK Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13623137 . The registered office is Grosvenor House, 11 St. Pauls Square, Birmingham, B3 1RB.

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:

Leasehold	20% straight line
Plant & Machinery	33% straight line
Fixtures & Fittings	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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 19)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 August 2024	61,692	25,622	6,917	10,886	105,117
Disposals	-	-	(6,917 )	-	(6,917 )

As at 31 July 2025	61,692	25,622	-	10,886	98,200

...CONTINUED

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WSK Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024	30,813	21,432	2,768	5,096	60,109
Provided during the period	12,339	4,189	-	2,177	18,705
Disposals	-	-	(2,768 )	-	(2,768 )

As at 31 July 2025	43,152	25,621	-	7,273	76,046

Net Book Value
As at 31 July 2025	18,540	1	-	3,613	22,154

As at 1 August 2024	30,879	4,190	4,149	5,790	45,008

5. Stocks

	2025	2024
	£	£
Materials	8,790	9,508

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,810	6,485
Other debtors	41,310	5,880

	51,120	12,365

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,228	2,639
Bank loans and overdrafts	48	-
Amounts owed to participating interests	374,414	269,370
Other creditors	36,543	39,772
Taxation and social security	24,081	10,386

	445,314	322,167

8. Share Capital

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

9. Related Party Transactions

At the year end the company owed £1,543 (2024: £38,471) to the director of the company.

During the year the company the company was recharged £325,967 (2024: £312,249) from group companies.

At the balance sheet date £374,414 (2024: £269,370) was owed to group companies.

10. Ultimate Controlling Party

The company's ultimate controlling party is Warwick Street Kitchen (Holdings) Limited. by virtue of his ownership of 100% of the issued share capital in the company. Warwick Street Kitchen (Holdings) Limited was incorporated in England and Wales.

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