Registration number: 11938990

BE Chocolate and Patisserie Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

BE Chocolate and Patisserie Ltd

Company Information

Directors

Mrs Eve Townson Mr Bryan Townson

Company secretary

Mrs Eve Townson

Registered office

Unit 15 Clayton Street Industrial Estate Clayton Street Nelson Lancashire BB9 7PH

Accountants

Hughes Accountants Limited AAT Licensed AccountantGround Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire BB9 6BP

BE Chocolate and Patisserie Ltd

(Registration number: 11938990)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,488	6,272
Current assets
Debtors	5	60,879	106,729
Cash at bank and in hand		2,373	(528)
		63,252	106,201
Creditors: Amounts falling due within one year	6	(35,031)	(62,290)
Net current assets		28,221	43,911
Total assets less current liabilities		31,709	50,183
Creditors: Amounts falling due after more than one year	6	(15,752)	(18,304)
Provisions for liabilities		(12,998)	(14,498)
Net assets		2,959	17,381
Capital and reserves
Called up share capital	7	2	2
Retained earnings		2,957	17,379
Shareholders' funds		2,959	17,381

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:
 

......................................... Mrs Eve Townson Company secretary and director

......................................... Mr Bryan Townson Director

BE Chocolate and Patisserie Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 15 Clayton Street Industrial Estate
Clayton Street
Nelson
Lancashire
BB9 7PH

These financial statements were authorised for issue by the Board on 30 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BE Chocolate and Patisserie Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

BE Chocolate and Patisserie Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 2).

BE Chocolate and Patisserie Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 July 2024	1,625	24,437	26,062
Additions	-	2,931	2,931
At 30 June 2025	1,625	27,368	28,993
Depreciation
At 1 July 2024	242	19,548	19,790
Charge for the year	242	5,473	5,715
At 30 June 2025	484	25,021	25,505
Carrying amount
At 30 June 2025	1,141	2,347	3,488
At 30 June 2024	1,383	4,889	6,272

5

Debtors

Current	2025 £	2024 £
Trade debtors	41,292	60,209
Other debtors	19,587	46,520
	60,879	106,729

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	3,250	4,320
Trade creditors		5,145	25,778
Taxation and social security		9,898	11,893
Accruals and deferred income		1,742	1,286
Other creditors		14,996	19,013
		35,031	62,290

Creditors: amounts falling due after more than one year

BE Chocolate and Patisserie Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	15,752	18,304

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	15,752	18,304

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,250	4,320