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Registered number: 11830076
Nova Bakehouse Limited
Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11830076
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,086 24,458
21,086 24,458
CURRENT ASSETS
Stocks 5 7,132 6,238
Debtors 6 1,733 2,634
Cash at bank and in hand 35,326 16,587
44,191 25,459
Creditors: Amounts Falling Due Within One Year 7 (35,524 ) (24,273 )
NET CURRENT ASSETS (LIABILITIES) 8,667 1,186
TOTAL ASSETS LESS CURRENT LIABILITIES 29,753 25,644
Creditors: Amounts Falling Due After More Than One Year 8 - (2,000 )
NET ASSETS 29,753 23,644
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 29,653 23,544
SHAREHOLDERS' FUNDS 29,753 23,644
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For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sarah Lemanski
Director
Ms Hannah Mather
Director
22 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Nova Bakehouse Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11830076 . The registered office is NOVA Bakehouse, The Boulevard, Leeds Dock, Leeds, LS10 1PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Computer Equipment 20% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 June 2025 61,656
Additions 1,999
As at 31 May 2026 63,655
Depreciation
As at 1 June 2025 37,198
Provided during the period 5,371
As at 31 May 2026 42,569
Net Book Value
As at 31 May 2026 21,086
As at 1 June 2025 24,458
5. Stocks
2026 2025
£ £
Materials 7,132 6,238
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 557
Other debtors 1,733 2,077
1,733 2,634
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,721 4,467
Bank loans and overdrafts - 5,020
Other creditors 25,234 12,882
Taxation and social security 4,569 1,904
35,524 24,273
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 2,000
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of his ownership of 100% of the issued share capital in the company.
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