FY2026 Cost & Margin Analysis
Wild Hearth Bakery Limited · 1 Jun 2025 – 10 Jun 2026 · Xero ACCPAY + ACCREC
Revenue (ACCREC)
£2,421,559
18,903 sales invoices
Supplier costs
£635,304
£594,071 operating · £41,233 CapEx
Ingredient costs
£261,211
10.8% of revenue
Ingredient % trend
15.2% → 11.1%
H1 avg → H2 avg (improving)
Cost by Category
Direct costs
£316,715
49.9% of total
Overheads
£257,054
40.5% of total
CapEx
£41,233
6.5% of total
Finance / lease
£5,258
0.8% of total
Top Accounts all 48 codes shown
| Code | Account | Category | Amount | % of total |
|---|---|---|---|---|
| 310 | Cost of Goods Sold - (ingredients) | direct cost | £261,211 | 41.1% |
| 449 | Motor Vehicle Expenses | overhead | £50,591 | 8.0% |
| 445 | Light, Power, Heating | overhead | £42,673 | 6.7% |
| 555 | Hut 13 refurbishment | capex | £38,294 | 6.0% |
| 463 | IT Software and Consumables | overhead | £30,686 | 4.8% |
| 473 | Repairs & Maintenance | overhead | £26,234 | 4.1% |
| 325 | Direct Expenses - other kitchen supplies/small utensils | direct cost | £23,264 | 3.7% |
| 433 | Insurance | overhead | £15,297 | 2.4% |
| 326 | Packaging costs | direct cost | £15,166 | 2.4% |
| 330 | Subcontractors | direct cost | £14,553 | 2.3% |
| 408 | Cleaning & refuse collection | overhead | £13,359 | 2.1% |
| 412 | Consulting | overhead | £13,298 | 2.1% |
| 457 | Operating Lease Payments | overhead | £12,744 | 2.0% |
| 469 | Rent | overhead | £8,045 | 1.3% |
| 407 | Health & safety (COVID & non COVID) | overhead | £7,214 | 1.1% |
| 400 | Advertising & Marketing | overhead | £6,997 | 1.1% |
| 401 | Audit & Accountancy fees | overhead | £6,995 | 1.1% |
| 201 | 201 | unknown | £6,764 | 1.1% |
| 914 | PEAC asset finance (re Central Belt refridgeration) | finance lease | £5,258 | 0.8% |
| 489 | Telephone & Internet | overhead | £4,997 | 0.8% |
| 468 | Service charges CDT | overhead | £3,479 | 0.6% |
| 461 | Printing & Stationery | overhead | £3,208 | 0.5% |
| 429 | General Expenses | overhead | £3,198 | 0.5% |
| 425 | Postage, Freight & Courier | overhead | £2,600 | 0.4% |
| 474 | Uniforms and workwear | expense | £2,024 | 0.3% |
| SQ-300000 | Square Fees(new) | expense | £2,007 | 0.3% |
| 260 | Other Revenue | sales | £2,000 | 0.3% |
| 485 | Subscriptions | overhead | £1,845 | 0.3% |
| 313 | Food and drink purchases for resale | direct cost | £1,358 | 0.2% |
| 470 | Costs relating to retail unit, Comrie | overhead | £1,319 | 0.2% |
| 437 | Interest Paid | overhead | £1,158 | 0.2% |
| 481 | Staff welfare | expense | £1,110 | 0.2% |
| 553 | Hut 71 renovation & upgrade | capex | £1,100 | 0.2% |
| 335 | Market stall rentals | direct cost | £1,030 | 0.2% |
| 764 | Plant & Machinery | capex | £973 | 0.1% |
| 360 | Internal shop purchases | internal | £690 | 0.1% |
| 560 | Retail unit refurbishment | capex | £595 | 0.1% |
| 480 | Staff Training | overhead | £495 | 0.1% |
| 210 | Carriage/shipping charges | revenue | £397 | 0.1% |
| 494 | Travel - International | overhead | £290 | 0.1% |
| 710 | Office Equipment | capex | £271 | 0.0% |
| 418 | Charitable and Political Donations | overhead | £262 | 0.0% |
| 315 | Pizza ingredients | direct cost | £133 | 0.0% |
| 493 | Travel - National | overhead | £52 | 0.0% |
| 835 | Directors' Loan Account | currliab | £52 | 0.0% |
| 404 | Bank Fees | overhead | £15 | 0.0% |
| 465 | Rates | overhead | £5 | 0.0% |
| 441 | Legal Expenses | overhead | £0 | 0.0% |
Top 20 Suppliers340 total · 80% spend threshold: 42 suppliers
| # | Supplier | Bills | Spend | Cum % | Primary account |
|---|---|---|---|---|---|
| 1 | Shipton Mill | 75 | £76,706 | 12.1% | Cost of Goods Sold - (ingredients) |
| 2 | Lomond Fine Foods | 76 | £51,683 | 20.2% | Cost of Goods Sold - (ingredients) |
| 3 | Yorkshire Organic Millers | 22 | £41,318 | 26.7% | Cost of Goods Sold - (ingredients) |
| 4 | Jamie Mckenna Joiners | 5 | £38,053 | 32.7% | Hut 13 refurbishment |
| 5 | Comrie Development trust | 56 | £33,879 | 38.0% | Light, Power, Heating |
| 6 | Fleming Howden | 28 | £21,713 | 41.5% | Cost of Goods Sold - (ingredients) |
| 7 | Bidfood | 85 | £17,669 | 44.2% | Cost of Goods Sold - (ingredients) |
| 8 | Fuelmate | 49 | £16,875 | 46.9% | Motor Vehicle Expenses |
| 9 | J & R Auto Services | 21 | £12,757 | 48.9% | Motor Vehicle Expenses |
| 10 | William Spence Nicol | 11 | £12,540 | 50.9% | Subcontractors |
| 11 | Ald Automotive Limited | 31 | £11,970 | 52.8% | Operating Lease Payments |
| 12 | Puffin Energy | 12 | £10,475 | 54.4% | Light, Power, Heating |
| 13 | Pump Street Chocolate | 9 | £10,265 | 56.0% | Cost of Goods Sold - (ingredients) |
| 14 | Amazon | 132 | £9,887 | 57.6% | Repairs & Maintenance |
| 15 | Close Brothers Premium Finance | 1 | £8,893 | 59.0% | Insurance |
| 16 | Cormack HR | 12 | £8,883 | 60.4% | Consulting |
| 17 | Greencity Wholefoods | 17 | £7,442 | 61.6% | Cost of Goods Sold - (ingredients) |
| 18 | Howden | 4 | £7,123 | 62.7% | Insurance |
| 19 | Kelly Accounting | 12 | £6,995 | 63.8% | Audit & Accountancy fees |
| 20 | Amazon Payments | 112 | £6,904 | 64.9% | Direct Expenses - other kitchen supplies/small utensils |
Excludes wholesale order bills (acct 200) and internal WHB entity inter-company transactions. Jamie Mckenna Joiners (£38k) is one-off CapEx (Hut 13 fit-out), not a recurring cost.
Monthly Supplier Costs
| Month | Supplier costs |
|---|---|
| 2025-06 | £59,953 |
| 2025-07 | £79,545 |
| 2025-08 | £52,303 |
| 2025-09 | £49,730 |
| 2025-10 | £58,552 |
| 2025-11 | £67,191 |
| 2025-12 | £43,800 |
| 2026-01 | £39,973 |
| 2026-02 | £43,053 |
| 2026-03 | £36,467 |
| 2026-04 | £53,023 |
| 2026-05 | £38,104 |
| 2026-06 (partial) | £13,438 |
All amounts net of VAT. Working document — confirm with accountant before external use. Data source: analysis/cost-analysis-fy2026/