Company registration number: NI642663
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Daily Bake Manufacturing Limited
Pages for filing with the Registrar
Company registration number: NI642663
Daily Bake Manufacturing Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 798,716 593,100
798,716 593,100
Current assets
Stocks 293,226 301,584
Debtors 5 1,803,886 2,288,444
Cash at bank and in hand 189,571 417,848
2,286,683 3,007,876
Creditors: amounts falling due within one year
6 (2,564,396) (1,335,032)
Net current (liabilities)/assets (277,713) 1,672,844
Total assets less current liabilities 521,003 2,265,944
NET ASSETS 521,003 2,265,944
Capital and reserves
Called up share capital 1,030 1,030
Profit and loss account 519,973 2,264,914
TOTAL EQUITY 521,003 2,265,944
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI642663
Daily Bake Manufacturing Limited
Balance sheet - continued
as at 31 March 2026
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Stinson, Director
17 August 2026
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Daily Bake Manufacturing Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Daily Bake Manufacturing Limited is a private company registered in Northern Ireland. Its registered number is NI642663. The company is limited by shares. Its registered office is 58d Hamiltonsbawn Road Industrial Estate, Hamiltonsbawn Road, Armagh, BT60 1HW.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Building and Improvements - 2% straight line
Plant and machinery etc.:
Plant and Machinery - 20% reducing balance
Fixtures and Fittings - 20% reducing balance
Motor Vehicles - 20% reducing balance
Computer Equipment - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Daily Bake Manufacturing Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 80 (2025 - 75).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 103,256 907,627 1,010,883
Additions - 391,416 391,416
Disposals - (35,000) (35,000)
At 31 March 2026 103,256 1,264,043 1,367,299
Depreciation
At 1 April 2025 8,057 409,726 417,783
Charge for year 2,065 176,395 178,460
Eliminated on disposal - (27,660) (27,660)
At 31 March 2026 10,122 558,461 568,583
Net book value
At 31 March 2026 93,134 705,582 798,716
At 31 March 2025 95,199 497,901 593,100
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Daily Bake Manufacturing Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Debtors
2026 2025
£ £
Amounts owed by group undertakings 1,803,886 2,288,444
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 7,451 10,358
Trade creditors 1,027,691 982,639
Amounts owed to group undertakings 1,373,383 -
Other creditors 27,000 12,000
Taxation 23,193 232,764
Accruals and deferred income 105,678 97,271
2,564,396 1,335,032
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