1 March 2025 false No description of principal activity Taxfiler 2024.6 SC653474 business:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC653474 2025-02-28 SC653474 2025-03-01 2026-02-28 SC653474 business:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC653474 business:FilletedAccounts 2025-03-01 2026-02-28 SC653474 2026-02-28 SC653474 business:Director1 2025-03-01 2026-02-28 SC653474 business:RegisteredOffice 2025-03-01 2026-02-28 SC653474 2025-02-28 SC653474 core:WithinOneYear 2026-02-28 SC653474 core:WithinOneYear 2025-02-28 SC653474 core:AfterOneYear 2026-02-28 SC653474 core:AfterOneYear 2025-02-28 SC653474 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 SC653474 core:ShareCapital core:PreviouslyStatedAmount 2025-02-28 SC653474 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 SC653474 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-02-28 SC653474 core:PreviouslyStatedAmount 2026-02-28 SC653474 core:PreviouslyStatedAmount 2025-02-28 SC653474 business:SmallEntities 2025-03-01 2026-02-28 SC653474 countries:Scotland 2025-03-01 2026-02-28 SC653474 core:PlantMachinery 2025-03-01 2026-02-28 SC653474 core:MotorVehicles 2025-03-01 2026-02-28 SC653474 core:PlantMachinery 2025-02-28 SC653474 core:MotorVehicles 2025-02-28 SC653474 core:PlantMachinery 2026-02-28 SC653474 core:MotorVehicles 2026-02-28 SC653474 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC653474 (Scotland)
Cracovia Bakers Ltd Unaudited accounts for the year ended 28 February 2026
Cracovia Bakers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cracovia Bakers Ltd Company Information for the year ended 28 February 2026
Director
Magdalena Manko
Company Number
SC653474 (Scotland)
Registered Office
Unit 3b Fourth Road Block 8 Glasgow G72 0AD Scotland
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Cracovia Bakers Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
4,299
11,250
Current assets
Inventories
46
16
Debtors
5
14,930
26,170
Cash at bank and in hand
46,263
24,972
61,239
51,158
Creditors: amounts falling due within one year
6
(35,527)
(36,467)
Net current assets
25,712
14,691
Total assets less current liabilities
30,011
25,941
Creditors: amounts falling due after more than one year
7
(5,218)
(10,025)
Net assets
24,793
15,916
Capital and reserves
Called up share capital
1
1
Profit and loss account
24,792
15,915
Shareholders' funds
24,793
15,916
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 August 2026 and were signed on its behalf by
Magdalena Manko Director Company Registration No. SC653474
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Cracovia Bakers Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Cracovia Bakers Ltd is a private company, limited by shares, registered in Scotland, registration number SC653474. The registered office is Unit 3b Fourth Road, Block 8, Glasgow, G72 0AD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
The turnover shown in the profit and loss account represents revenue recognized by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.
Tangible fixed assets and depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery
50%, 33%, 25%
Motor vehicles
20%, 25%
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Cracovia Bakers Ltd Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2025
11,908
38,250
50,158
Additions
525
-
525
Disposals
(180)
-
(180)
At 28 February 2026
12,253
38,250
50,503
Depreciation
At 1 March 2025
11,061
27,847
38,908
Charge for the year
681
6,795
7,476
On disposals
(180)
-
(180)
At 28 February 2026
11,562
34,642
46,204
Net book value
At 28 February 2026
691
3,608
4,299
At 28 February 2025
847
10,403
11,250
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
2,173
-
Trade debtors
10,725
21,760
Accrued income and prepayments
588
259
Other debtors
1,444
4,151
14,930
26,170
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
4,342
5,620
Taxes and social security
3,713
2,433
Other creditors
27,472
28,414
35,527
36,467
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
5,218
10,025
8
Average number of employees
During the year the average number of employees was 16 (2025: 13).
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