REGISTERED NUMBER: 07339515 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

THE POSH BAKERS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr E Guignard

REGISTERED OFFICE:

272 Regents Park Road

London

N3 3HN

REGISTERED NUMBER:

07339515 (England and Wales)

ACCOUNTANTS:

Spencer Hyde Limited

272 Regents Park Road

London

N3 3HN

FIXED ASSETS

Tangible assets

4

9,413

10,247

CURRENT ASSETS

Stocks

5,400

2,800

Debtors

5

30,848

65,874

Cash at bank and in hand

60,913

86,661

97,161

155,335

CREDITORS

Amounts falling due within one year

6

105,964

162,072

NET CURRENT LIABILITIES

(8,803

)

(6,737

)

TOTAL ASSETS LESS CURRENT LIABILITIES

610

3,510

CREDITORS

Amounts falling due after more than one year

7

-

3,334

NET ASSETS

610

176

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

510

76

SHAREHOLDERS' FUNDS

610

176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 29 September 2026 and were signed by:

Mr E Guignard - Director

1.	STATUTORY INFORMATION

The Posh Bakers Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

33% on cost, 25% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 June 2025

3,473

123,511

136,103

Additions

-

-

3,094

At 31 May 2026

3,473

123,511

139,197

DEPRECIATION

At 1 June 2025

2,988

123,511

128,730

Charge for year

348

-

4,464

At 31 May 2026

3,336

123,511

133,194

NET BOOK VALUE

At 31 May 2026

137

-

6,003

At 31 May 2025

485

-

7,373

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2025

27,083

19,716

309,886

Additions

957

1,557

5,608

At 31 May 2026

28,040

21,273

315,494

DEPRECIATION

At 1 June 2025

27,083

17,327

299,639

Charge for year

210

1,420

6,442

At 31 May 2026

27,293

18,747

306,081

NET BOOK VALUE

At 31 May 2026

747

2,526

9,413

At 31 May 2025

-

2,389

10,247

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

11,328

8,984

Amounts owed by associates

-

20,000

Other debtors

19,520

36,890

30,848

65,874

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,668

10,000

Trade creditors

28,409

25,517

Taxation and social security

40,994

37,205

Other creditors

34,893

89,350

105,964

162,072

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,334

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,667

13,334

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

Mr E Guignard

Balance outstanding at start of year

17,375

-

Amounts advanced

-

17,375

Amounts repaid

(7,805

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,570

17,375

The director's loan account was repaid within nine months of the balance sheet date. Interest at 2.25% was charged on the average loan balance.