THE_BAGEL_DELI_LTD_31_Mar_2026_companies_house_set_of

THE BAGEL DELI LTD

Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	18,009		16,680
Current assets
Stocks		4,950		4,500
Debtors	6	1,077		1,865
Cash at bank and in hand		76,065		84,265
		82,092		90,630
Creditors: amounts falling due within one year	7	(14,444	)	(20,643	)
Net current assets		67,648		69,987
Total assets less current liabilities		85,657		86,667
Creditors: amounts falling due after more than one year	8	(7,234	)	(9,231	)
Net assets		78,423		77,436
Capital and reserves
Called up share capital		100		100
Profit and loss account		78,323		77,336
Shareholders funds		78,423		77,436

For the year ending

31 March 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

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

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

27 July 2026

, and are signed on behalf of the board by:



Mr Martin Fautley	Mrs Emma Fautley
Director	Director

Company registration number:

11283556

THE BAGEL DELI LTD

Notes to the Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

20 Moor Street

Ormskirk

L39 2AQ

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	20% straight line
Motor vehicles	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 April 2025	57,499
Additions	9,320
At 31 March 2026	66,819
Depreciation
At 1 April 2025	40,819
Charge	7,991
At 31 March 2026	48,810
Carrying amount
At 31 March 2026	18,009
At 31 March 2025	16,680

6 Debtors

	2026		2025
	£		£
Other debtors	1,077		1,865

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	2,222	2,222
Trade creditors	712	779
Taxation and social security	10,235	16,407
Other creditors	1,275	1,235
	14,444	20,643

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	7,234		9,231