Company registration number 06749398 (England and Wales)
PGM Bakeries Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 December 2025
PAGES FOR FILING WITH REGISTRAR
PGM Bakeries Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
PGM Bakeries Limited
Statement of financial position
as at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
110,762
110,762
Current assets
Debtors
153
643
Cash at bank and in hand
80,376
81,640
80,529
82,283
Creditors: amounts falling due within one year
(25,262)
(3,014)
Net current assets
55,267
79,269
Net assets
166,029
190,031
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
165,929
189,931
Total equity
166,029
190,031

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
A Watson
Director
Company Registration No. 06749398
PGM Bakeries Limited
Notes to the financial statements
for the year ended 31 December 2025
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised when rents become due and payable.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
No depreciation

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees
2025
2024
Number
Number
Total
2
0
PGM Bakeries Limited
Notes to the financial statements (continued)
for the year ended 31 December 2025
- 3 -
3
Tangible fixed assets
Land and buildings Freehold
£
Cost
At 1 January 2025 and 31 December 2025
110,762
Depreciation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
110,762
At 31 December 2024
110,762
4
Company information
PGM Bakeries Limited is a private company limited by shares incorporated in England and Wales.The registered office is 2 Moss Rise, Upperthong, Huddersfield, HD9 3HG
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