REGISTERED NUMBER: 09526579 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Little Breads Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Dixon

Mrs V Dixon

REGISTERED OFFICE:

121 Tennyson Avenue

Harrogate

HG1 3LE

REGISTERED NUMBER:

09526579 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Tangible assets

4

72,209

33,751

CURRENT ASSETS

Stocks

2,103

2,061

Debtors

21,432

16,056

Cash at bank

61,596

66,746

85,131

84,863

CREDITORS

Amounts falling due within one year

54,780

58,093

NET CURRENT ASSETS

30,351

26,770

TOTAL ASSETS LESS CURRENT LIABILITIES

102,560

60,521

CREDITORS

Amounts falling due after more than one year

(47,622

)

(24,369

)

PROVISIONS FOR LIABILITIES

5

(13,628

)

(7,244

)

NET ASSETS

41,310

28,908

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

41,210

28,808

SHAREHOLDERS' FUNDS

41,310

28,908

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 September 2026 and were signed on its behalf by:

Mr K Dixon - Director

1.	STATUTORY INFORMATION

Little Breads 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.

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.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

Straight line over 4 years

Motor vehicles

-

25% on 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.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

109,322

Additions

54,444

At 31 March 2026

163,766

DEPRECIATION

At 1 April 2025

75,571

Charge for year

15,986

At 31 March 2026

91,557

NET BOOK VALUE

At 31 March 2026

72,209

At 31 March 2025

33,751

5.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

13,628

7,244

Deferred

Bad debt

tax

provision

£

£

Balance at 1 April 2025

7,244

-

Provided during year

6,384

-

Balance at 31 March 2026

13,628

-

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary shares

£1.00

100

100

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr K Dixon and Mrs V Dixon

Balance outstanding at start of year

-

16,381

Amounts advanced

(37,232

)

(34,984

)

Amounts repaid

37,232

18,603

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-