ALEX GRAHAM BAKERS AND CATERING LIMITED

Company Registration Number:
SC409150 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

ALEX GRAHAM BAKERS AND CATERING LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

ALEX GRAHAM BAKERS AND CATERING LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 10,000 20,000
Tangible assets: 4 54,206 52,306
Total fixed assets: 64,206 72,306
Current assets
Stocks: 10,250 10,250
Debtors: 5 101,685 83,792
Cash at bank and in hand: 5,931 3,757
Total current assets: 117,866 97,799
Creditors: amounts falling due within one year: 6 (238,036) (186,064)
Net current assets (liabilities): (120,170) (88,265)
Total assets less current liabilities: (55,964) (15,959)
Creditors: amounts falling due after more than one year: 7 (45,752) (27,739)
Total net assets (liabilities): (101,716) (43,698)
Capital and reserves
Called up share capital: 8 8
Profit and loss account: (101,724) (43,706)
Shareholders funds: (101,716) (43,698)

The notes form part of these financial statements

ALEX GRAHAM BAKERS AND CATERING LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 July 2026
and signed on behalf of the board by:

Name: Mr D.Trainor
Status: Director

The notes form part of these financial statements

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when the amount can be reliably measured, it is probable future economic benefits will flow to the entity, and specific criteria have been met for each of the company's activities.

Tangible fixed assets and depreciation policy

Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Plant and machinery: 20% reducing balance basis.

Intangible fixed assets and amortisation policy

Goodwill is amortised on a straight line basis over 15 years.

Other accounting policies

Going concern: At 31 October 2025 the company had net liabilities of £101,716. The directors have considered the company's financial position, its cumulative trading performance in the period since the year end, and the seasonal profile of the business, and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on a going concern basis. Prior period errors: Corporation tax, VAT and PAYE creditors were understated at 1 November 2024. On reconciliation to HM Revenue & Customs records during the year, liabilities relating to earlier periods of £13,618 were identified that had not been recognised in the financial statements. This has been corrected by a prior period adjustment: creditors falling due within one year increased by £13,618 and retained earnings reduced by £13,618, both relating to the prior period.

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 11 15

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Intangible Assets

Total
Cost £
At 01 November 2024 150,000
Additions 0
Disposals 0
At 31 October 2025 150,000
Amortisation
At 01 November 2024 130,000
Charge for year 10,000
At 31 October 2025 140,000
Net book value
At 31 October 2025 10,000
At 31 October 2024 20,000

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Tangible Assets

Total
Cost £
At 01 November 2024 368,980
Additions 15,451
Disposals 0
Revaluations 0
Transfers 0
At 31 October 2025 384,431
Depreciation
At 01 November 2024 316,674
Charge for year 13,551
On disposals 0
Other adjustments 0
At 31 October 2025 330,225
Net book value
At 31 October 2025 54,206
At 31 October 2024 52,306

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due within one year note

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £5,939 (2025) and £6,929 (2024).

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Creditors: amounts falling due after more than one year note

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £11,239 (2025) and £Nil (2024).

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

8. Changes in presentation and prior period adjustments

Corporation tax, VAT and PAYE creditors were understated at 1 November 2024. On reconciliation to HM Revenue & Customs records during the year, liabilities relating to earlier periods of £13,618 were identified that had not been recognised in the financial statements.

ALEX GRAHAM BAKERS AND CATERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

9. Related party transactions

Name of the related party: Denise Trainor
Relationship:
Director
Description of the Transaction: Interest-free loan repayable on demand.
£
Balance at 01 November 2024 33,783
Balance at 31 October 2025 60,688
Name of the related party: Darryn Trainor
Relationship:
Director
Description of the Transaction: Interest-free loan repayable on demand.
£
Balance at 01 November 2024 33,783
Balance at 31 October 2025 27,832
Name of the related party: Courtney Crawford
Relationship:
Director
Description of the Transaction: Interest-free balance outstanding.
£
Balance at 01 November 2024 199
Balance at 31 October 2025 199