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COMPANY REGISTRATION NUMBER: 05883264

The Lunesdale Bakery Limited

Filleted Unaudited Financial Statements

For the year ended

30 November 2025

The Lunesdale Bakery Limited

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 1,436 | 3,467
Tangible assets | 6 |  | 15,541 | 12,317
|  | --------- | ---------
|  | 16,977 | 15,784

Current assets

Stocks | 3,000 |  | 2,500
Debtors | 7 | 24,114 |  | 7,007
Cash at bank and in hand | 12,021 |  | 48,514
| --------- |  | ---------
| 39,135 |  | 58,021

Creditors: amounts falling due within one year | 8 | 49,662 |  | 44,860
| --------- |  | ---------
Net current (liabilities)/assets |  | ( 10,527) | 13,161
|  | --------- | ---------
Total assets less current liabilities |  | 6,450 | 28,945

Provisions

Taxation including deferred tax |  | 2,953 | 1,621
|  | -------- | ---------
Net assets |  | 3,497 | 27,324
|  | -------- | ---------

Capital and reserves

Called up share capital |  | 50 | 50
Profit and loss account |  | 3,447 | 27,274
|  | -------- | ---------
Shareholders funds |  | 3,497 | 27,324
|  | -------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The Lunesdale Bakery Limited

Statement of Financial Position (continued)

30 November 2025
For the year ending 30th November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 August 2026 , and are signed on behalf of the board by:

Mr D O Dew-Hughes |
Director |

Company registration number: 05883264

The Lunesdale Bakery Limited

Notes to the Financial Statements

Year ended 30th November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Mannin Way, Lancaster Business Park, Caton Road, Lancaster, LA1 3SW, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Equipment | - | 15% reducing balance
| Fixtures & Fittings | - | 15% reducing balance
| Property alterations | - | 10% straight line

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 stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 23 (2024: 29 ).
5. Intangible assets

| Goodwill
| £

Cost |
At 1st December 2024 and 30th November 2025 | 40,631
| ---------
Amortisation |
At 1st December 2024 | 37,164
Charge for the year | 2,031
| ---------
At 30th November 2025 | 39,195
| ---------
Carrying amount |
At 30th November 2025 | 1,436
| ---------
At 30th November 2024 | 3,467
| ---------

6. Tangible assets

| Plant and machinery | Fixtures and fittings | Property alterations | Total
| £ | £ | £ | £

Cost |  |  |  |
At 1st December 2024 | 86,445 | 6,203 | 5,410 | 98,058
Additions | 5,934 | – | – | 5,934
| --------- | -------- | -------- | -----------
At 30th November 2025 | 92,379 | 6,203 | 5,410 | 103,992
| --------- | -------- | -------- | -----------
Depreciation |  |  |  |
At 1st December 2024 | 78,332 | 5,786 | 1,623 | 85,741
Charge for the year | 2,107 | 62 | 541 | 2,710
| --------- | -------- | -------- | -----------
At 30th November 2025 | 80,439 | 5,848 | 2,164 | 88,451
| --------- | -------- | -------- | -----------
Carrying amount |  |  |  |
At 30th November 2025 | 11,940 | 355 | 3,246 | 15,541
| --------- | -------- | -------- | -----------
At 30th November 2024 | 8,113 | 417 | 3,787 | 12,317
| --------- | -------- | -------- | -----------

7. Debtors

| 2025 | 2024
| £ | £

Trade debtors | 208 | 1,975
Prepayments and accrued income | 6,903 | 5,032
Corporation tax repayable | 3,991 | –
Director's loan account | 13,012 | –
| --------- | --------
| 24,114 | 7,007
| --------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £

Trade creditors | 20,439 | 13,131
Accruals and deferred income | 9,447 | 8,225
Corporation tax | – | 5,457
Social security and other taxes | 18,716 | 17,035
Director loan accounts | – | 195
Other creditors | 1,060 | 817
| --------- | ---------
| 49,662 | 44,860
| --------- | ---------

9. Director's advances, credits and guarantees
At the 30th November 2025 the director had an overdrawn directors loan account of £13,012. This loan was repaid in full on 19th December 2025.