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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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