REGISTERED NUMBER: 13986632 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Bowl & Bread Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J A Weinstein Sheffield

REGISTERED OFFICE:

Bowl and Bread Ltd

16 Whitehouse Street

Bedminster

Bristol

Somerset

BS3 4AY

REGISTERED NUMBER:

13986632 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

13,202

12,342

CURRENT ASSETS

Debtors

5

979

3,082

Cash at bank

13,539

22,722

14,518

25,804

CREDITORS

Amounts falling due within one year

6

23,787

33,862

NET CURRENT LIABILITIES

(9,269

)

(8,058

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,933

4,284

PROVISIONS FOR LIABILITIES

7

2,117

1,762

NET ASSETS

1,816

2,522

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,716

2,422

SHAREHOLDERS' FUNDS

1,816

2,522

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 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 21 September 2026 and were signed by:

J A Weinstein Sheffield - Director

1.	STATUTORY INFORMATION

Bowl & Bread Ltd 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.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

2,782

17,281

20,063

Additions

1,897

5,071

6,968

At 31 March 2026

4,679

22,352

27,031

DEPRECIATION

At 1 April 2025

1,451

6,270

7,721

Charge for year

1,170

4,938

6,108

At 31 March 2026

2,621

11,208

13,829

NET BOOK VALUE

At 31 March 2026

2,058

11,144

13,202

At 31 March 2025

1,331

11,011

12,342

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

979

3,082

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

304

108

Tax

4,440

4,225

Social security and other taxes

157

-

VAT

10,450

3,201

Other creditors

1,111

-

Directors' current accounts

6,125

25,075

Accrued expenses

1,200

1,253

23,787

33,862

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

2,117

1,762

Deferred

tax

£

Balance at 1 April 2025

1,762

Capital allowances

355

Balance at 31 March 2026

2,117

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £21,000 were paid to the director .

At the balance sheet date the company owed £6,125 (2025: £25,076) to its director. No interest arose on this loan, and the loan is repayable on demand.