REGISTERED NUMBER: 03716591 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Couzens Bakery Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

D E Couzens

SECRETARY:

D Couzens

REGISTERED OFFICE:

148 Lampits

Hoddesdon

Hertfordshire

EN11 8DX

REGISTERED NUMBER:

03716591 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Couzens Bakery Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Couzens Bakery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Couzens Bakery Limited and state those matters that we have agreed to state to the director of Couzens Bakery Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Couzens Bakery Limited and its director for our work or for this report.

It is your duty to ensure that Couzens Bakery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Couzens Bakery Limited. You consider that Couzens Bakery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Couzens Bakery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

8 September 2026

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

151,586

187,026

151,586

187,026

CURRENT ASSETS

Stocks

23,600

24,300

Debtors

7

22,371

31,044

Prepayments and accrued income

17,045

25,663

Cash at bank and in hand

49,845

68,468

112,861

149,475

CREDITORS

Amounts falling due within one year

8

195,079

170,517

NET CURRENT LIABILITIES

(82,218

)

(21,042

)

TOTAL ASSETS LESS CURRENT LIABILITIES

69,368

165,984

CREDITORS

Amounts falling due after more than one year

9

(14,503

)

(53,476

)

PROVISIONS FOR LIABILITIES

(31,903

)

(42,355

)

NET ASSETS

22,962

70,153

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

22,861

70,052

SHAREHOLDERS' FUNDS

22,962

70,153

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 September 2026 and were signed by:

D E Couzens - Director

1.	STATUTORY INFORMATION

Couzens Bakery 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements are prepared for the period ended 24 April 2026. As permitted by law, the company has made up its accounts to a date within 7 days of its statutory accounting date of 30 April 2026.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of bakery goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually as soon as the sale transaction occurs.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at the transaction value.

They are then subsequently carried at amortised cost using the effective interest rate method.

At the end of each reporting period financial assets are assessed for impairment. If an impairment exists the impairment loss is recognised in the income statement.

Financial assets are derecognised when:

- the contractual right to cash flows from the asset are settled or expire,

- substantially all the risk and rewards of the ownership of the asset are transferred to another party or

- despite retaining some significant risks and rewards, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset without additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at the transaction value.

They are then subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the liability is discharged, cancelled or expires.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2025 - 50 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

9,000

AMORTISATION

At 1 May 2025

and 30 April 2026

9,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

35,000

743,422

778,422

Additions

-

6,516

6,516

At 30 April 2026

35,000

749,938

784,938

DEPRECIATION

At 1 May 2025

28,000

563,396

591,396

Charge for year

3,500

38,456

41,956

At 30 April 2026

31,500

601,852

633,352

NET BOOK VALUE

At 30 April 2026

3,500

148,086

151,586

At 30 April 2025

7,000

180,026

187,026

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

22,371

31,044

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

2,377

18,114

Hire purchase contracts

6,181

5,627

Trade creditors

30,862

41,151

Taxation and social security

48,114

91,485

Other creditors

107,545

14,140

195,079

170,517

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans

7,714

40,506

Hire purchase contracts

6,789

12,970

14,503

53,476

10.	CONTROLLING PARTY

The company is controlled by the director by virtue of his shareholding and those of close members of his family.