Company Registration No. 07703702 (England and Wales)
The Bakehouse Factory Ltd
Unaudited accounts
for the year ended 31 January 2026
The Bakehouse Factory Ltd
Unaudited accounts
Contents
The Bakehouse Factory Ltd
Company Information
for the year ended 31 January 2026
Directors
Hannah McGavin
Dan McGavin
Kate Statham
Vincent Cullane
Company Number
07703702 (England and Wales)
Registered Office
Bakehouse Factory
7 Clothier Road
Bristol
Avon
BS4 5PS
England
Accountants
Vertical Consulting Ltd
18 Wellington Park
Clifton
Bristol
Bristol
BS8 2UT
The Bakehouse Factory Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
97,848
113,862
Cash at bank and in hand
378,635
348,993
Creditors: amounts falling due within one year
(440,647)
(471,064)
Net current assets
236,181
75,542
Total assets less current liabilities
334,029
189,404
Creditors: amounts falling due after more than one year
(42,033)
(81,043)
Provisions for liabilities
Deferred tax
(14,384)
(7,670)
Net assets
277,612
100,691
Called up share capital
1
1
Profit and loss account
277,611
100,690
Shareholders' funds
277,612
100,691
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by
Hannah McGavin
Director
Company Registration No. 07703702
The Bakehouse Factory Ltd
Notes to the Accounts
for the year ended 31 January 2026
The Bakehouse Factory Ltd is a private company, limited by shares, registered in England and Wales, registration number 07703702. The registered office is Bakehouse Factory, 7 Clothier Road, Bristol, Avon, BS4 5PS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the period of the lease
Plant & machinery
25% on written down value
Motor vehicles
25% on written down value
Fixtures & fittings
50% on cost & 25% on written down value
Computer equipment
25% on written down value
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The Bakehouse Factory Ltd
Notes to the Accounts
for the year ended 31 January 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 February 2025
34,911
35,640
134,103
4,209
28,109
236,972
Additions
-
5,352
-
-
6,497
11,849
At 31 January 2026
34,911
40,992
134,103
4,209
34,606
248,821
At 1 February 2025
6,691
24,922
67,527
2,648
21,322
123,110
Charge for the year
3,491
4,017
16,644
390
3,321
27,863
At 31 January 2026
10,182
28,939
84,171
3,038
24,643
150,973
At 31 January 2026
24,729
12,053
49,932
1,171
9,963
97,848
At 31 January 2025
28,220
10,718
66,576
1,561
6,787
113,862
Amounts falling due within one year
Trade debtors
229,067
159,293
Accrued income and prepayments
44,039
13,777
Other debtors
25,087
24,543
The Bakehouse Factory Ltd
Notes to the Accounts
for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
26,521
43,359
Obligations under finance leases and hire purchase contracts
17,739
14,754
Trade creditors
51,397
54,941
Taxes and social security
71,518
23,314
Other creditors
109,765
120,348
Loans from directors
26,654
37,287
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
42,033
51,876
8
Operating lease commitments
2026
2025
At 31 January 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
70,000
70,000
Later than one year and not later than five years
87,500
157,500
9
Transactions with related parties
At the year end the company owed £99,005 ( 2025 - £100,259 ) to Halfpint Theatre Ltd, a company under the common control of the company's directors. The sum is disclosed within Other creditors, amounts due within one year. No interest was charged on the sum advanced by that company.
10
Average number of employees
During the year the average number of employees was 30 (2025: 23).