More? The Artisan Bakery Limited

Registered number

06786344

Unaudited Filleted Accounts

For the Year Ended

31 January 2026

More? The Artisan Bakery Limited
Registered number:		06786344
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		358,887			337,525

Current assets
Stocks		29,934			40,069
Debtors	4	297,430			280,741
Cash at bank and in hand		26,989			54
		354,353			320,864

Creditors: amounts falling due within one year	5	(241,351)			(308,878)

Net current assets			113,002			11,986

Total assets less current liabilities			471,889			349,511

Creditors: amounts falling due after more than one year	6		(29,691)			(26,980)

Provisions for liabilities			(57,810)			(53,751)


Net assets			384,388			268,780

Capital and reserves
Called up share capital			10			10
Profit and loss account			384,378			268,770

Shareholders' funds			384,388			268,780

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Moore
Director
Approved by the board on 30 September 2026

More? The Artisan Bakery Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance
	Plant and machinery			10% reducing balance
	Computer equipment			over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					30		32


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	68,449		596,287		86,435		751,171
	Additions	-		14,098		47,250		61,348
	Disposals	-		-		(32,400)		(32,400)
	At 31 January 2026	68,449		610,385		101,285		780,119

	Depreciation
	At 1 February 2025	-		356,968		56,678		413,646
	Charge for the year	-		26,405		11,757		38,162
	On disposals	-		-		(30,576)		(30,576)
	At 31 January 2026	-		383,373		37,859		421,232

	Net book value
	At 31 January 2026	68,449		227,012		63,426		358,887
	At 31 January 2025	68,449		239,319		29,757		337,525


4	Debtors					2026		2025
£							£

	Trade debtors					79,177		97,631
	Other debtors					218,253		183,110
						297,430		280,741

	Included within other debtors is a loan to a director, amounting to £181,797 (2025 - £156,580). Interest is payable at HMRC's official rate and the loan will be repaid within 9 months of the year end.



5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					8,773		42,621
	Obligations under finance lease and hire purchase contracts					30,622		14,872
	Trade creditors					44,467		94,599
	Corporation tax					112,915		97,033
	Other taxes and social security costs					23,990		30,928
	Other creditors					20,584		28,825
						241,351		308,878


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		9,062
	Obligations under finance lease and hire purchase contracts					29,691		17,918
						29,691		26,980

7	Other information

	More? The Artisan Bakery Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Middle of the Mill
	Staveley Mill Yard
	Staveley
	Cumbria
	LA8 9LR