HOME MADE BAKERY (ESSEX) LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 01030333 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HOME MADE BAKERY (ESSEX) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K E Dann

D E Dann

K J Flanagan

REGISTERED OFFICE:

17 Broadway West

Leigh on Sea

Essex

SS9 2BZ

REGISTERED NUMBER:

01030333 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Tangible assets

4

1,776,130

1,812,320

Investments

5

40

-

1,776,170

1,812,320

CURRENT ASSETS

Stocks

11,960

11,810

Debtors

6

53,953

48,856

Cash at bank and in hand

274,167

314,061

340,080

374,727

CREDITORS

Amounts falling due within one year

7

283,788

217,999

NET CURRENT ASSETS

56,292

156,728

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,832,462

1,969,048

CREDITORS

Amounts falling due after more than one year

8

(123,823

)

(134,940

)

PROVISIONS FOR LIABILITIES

(173,471

)

(173,471

)

NET ASSETS

1,535,168

1,660,637

CAPITAL AND RESERVES

Called up share capital

103

Revaluation reserve

10

1,345,127

1,360,183

Retained earnings

10

189,938

300,351

SHAREHOLDERS' FUNDS

1,535,168

1,660,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mrs K E Dann - Director

D E Dann - Director

1.	STATUTORY INFORMATION

Home Made Bakery (Essex) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of sales excluding value added tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

1% on cost

Fixtures, fittings and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account as incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 57 (2025 - 59 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Freehold

and

Motor

Computer

property

equipment

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 April 2025

1,900,000

699,057

75,124

24,947

2,699,128

Additions

-

4,020

At 31 March 2026

1,900,000

699,057

75,124

28,967

2,703,148

DEPRECIATION

At 1 April 2025

182,282

630,155

51,762

22,609

886,808

Charge for year

19,000

13,781

5,840

1,589

40,210

At 31 March 2026

201,282

643,936

57,602

24,198

927,018

NET BOOK VALUE

At 31 March 2026

1,698,718

55,121

17,522

4,769

1,776,130

At 31 March 2025

1,717,718

68,902

23,362

2,338

1,812,320

Cost or valuation at 31 March 2026 is represented by:

Fixtures,

fittings

Freehold

and

Motor

Computer

property

equipment

vehicles

equipment

Totals

£

Valuation in 1988

112,382

-

112,382

Valuation in 2002

289,785

-

289,785

Valuation in 2006

403,000

-

403,000

Valuation in 2009

(193,000

)

-

(193,000

)

Valuation in 2012

100,000

-

100,000

Valuation in 2017

360,000

-

360,000

Valuation in 2018

10,000

-

10,000

Valuation in 2022

30,517

-

30,517

Valuation in 2023

31,127

-

31,127

Valuation in 2025

312,520

-

312,520

Cost

443,669

699,057

75,124

28,967

1,246,817

1,900,000

699,057

75,124

28,967

2,703,148

If freehold property had not been revalued it would have been included at the following historical cost:

2026

2025

£

Cost

443,669

Aggregate depreciation

51,969

Freehold property was valued on an open market basis on 12 March 2025 by Castle Estate Agents Limited .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

40

At 31 March 2026

40

NET BOOK VALUE

At 31 March 2026

40

This represents the cost of shares in Bako Group Limited.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

31,568

34,349

Other debtors

12,368

10,286

VAT

10,017

4,221

53,953

48,856

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

15,641

15,133

Trade creditors

81,156

55,443

Taxation

45,995

62,045

Social security and other taxes

30,218

18,625

Other creditors

16,936

29,854

Undrawn directors remuneration

80,000

30,000

Directors' current accounts

13,842

6,899

283,788

217,999

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans - 2-5 years

62,563

60,534

Bank loans more than 5 years

61,260

74,406

123,823

134,940

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

61,260

74,406

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

139,464

150,073

The bank loan is secured against the freehold property.

The hire purchase liability is secured against the motor vehicle to which it relates.

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 April 2025

300,351

1,360,183

1,660,534

Profit for the year

105,531

Dividends

(231,000

)

(231,000

)

Transfer to Revaluation Reserve

15,056

-

15,056

Transferred from profit and

loss account

-

(15,056

)

(15,056

)

At 31 March 2026

189,938

1,345,127

1,535,065