French Village Bakery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: NI615301

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,794,243		1,767,263

			1,794,243		1,767,263
CURRENT ASSETS
Stocks	6	248,262		212,563
Debtors	7	1,606,573		1,226,437
Cash at bank and in hand		32,887		31,908

		1,887,722		1,470,908
Creditors: Amounts Falling Due Within One Year	8	(2,185,117 )		(2,108,556 )

NET CURRENT ASSETS (LIABILITIES)			(297,395 )		(637,648 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,496,848		1,129,615

Creditors: Amounts Falling Due After More Than One Year	9		(484,772 )		(271,549 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(175,600 )		-

NET ASSETS			836,476		858,066

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			836,376		857,966

SHAREHOLDERS' FUNDS			836,476		858,066

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French Village Bakery Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mr Robert Ashley French

Director

25/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

French Village Bakery Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI615301 . The registered office is 32 Montgomery Road, Belfast , BT6 9HL.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account.

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:

Freehold	4% Straight Line
Plant & Machinery	10% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	10% Reducing Balance
Computer Equipment	25% Straight Line

Land and buildings are stated at revalued amounts, being their fair value at the date of revaluation, less subsequent depreciation (where applicable) and impairment. Revaluations are performed with sufficient regularity to ensure that the carrying amount does not differ materially from fair value at the reporting date.

Increases in value are recognised in other comprehensive income and accumulated in a revaluation reserve, except to the extent that they reverse a revaluation decrease previously recognised in profit or loss. Decreases in value are recognised in profit or loss, except where they offset previous revaluation surpluses for the same asset, in which case they are recognised in the revaluation reserve.

Buildings are depreciated over their estimated useful lives; land is not depreciated.

2.5. Leasing and Hire Purchase Contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.6. 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.

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 126 (2025: 113)

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French Village Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	150,000

As at 31 January 2026	150,000

Amortisation
As at 1 February 2025	150,000

As at 31 January 2026	150,000

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 February 2025	1,090,230	1,100,484	188,562	177,007
Additions	39,472	96,529	2,600	74,681

As at 31 January 2026	1,129,702	1,197,013	191,162	251,688

Depreciation
As at 1 February 2025	-	587,686	103,517	110,174
Provided during the period	44,830	77,123	47,398	13,298

As at 31 January 2026	44,830	664,809	150,915	123,472

Net Book Value
As at 31 January 2026	1,084,872	532,204	40,247	128,216

As at 1 February 2025	1,090,230	512,798	85,045	66,833


	Computer Equipment	Total
	£	£
Cost
As at 1 February 2025	55,875	2,612,158
Additions	1,342	214,624

As at 31 January 2026	57,217	2,826,782

...CONTINUED

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French Village Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	43,518	844,895
Provided during the period	4,995	187,644

As at 31 January 2026	48,513	1,032,539

Net Book Value
As at 31 January 2026	8,704	1,794,243

As at 1 February 2025	12,357	1,767,263

6. Stocks

	2026	2025
	£	£
Finished goods	248,262	212,563

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,025,125	820,589
Amounts owed by group undertakings	361,704	69,014
Other debtors	219,744	336,834

	1,606,573	1,226,437

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,147	7,147
Trade creditors	400,032	767,702
Bank loans and overdrafts	226,814	48,966
Amounts owed to group undertakings	803,104	882,572
Other creditors	360,590	327,729
Taxation and social security	387,430	74,440

	2,185,117	2,108,556

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	24,063	31,210
Bank loans	460,709	148,538
Other creditors	-	91,801

	484,772	271,549

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French Village Bakery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,147	7,147
Later than one year and not later than five years	24,063	31,210

	31,210	38,357

	31,210	38,357

11. Related Party Transactions

During the financial year, various loan accounts operated between French Village Bakery Ltd and other companies, all of which wereunder common control.

At the end of the financial year a balance of £361,604 was owed to French Village bakery Ltd from French Village Ltd (2025 - £68,914).

At the end of the financial year a balance of £100 was owed to French Village bakery Ltd from French Village Holdings Ltd (2025 - £100).

At the end of the financial year a balance of £803,104 was owed by French Village bakery Ltd to French Village Group Ltd (2025 - £882,572).

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