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)
How to read the trend
Average bill trend = (avg bill value in last 3 months − avg bill value in first 3 months) / first 3 months. A rising figure means bills from that supplier are getting larger on average — a proxy for unit cost inflation, though it can also reflect volume changes or product mix shifts. Verify with supplier before acting.
| Supplier | Bills | FY2026 spend | Avg bill trend | Line items in Xero | Status |
|---|---|---|---|---|---|
| Shipton Mill | 75 | £76,706 | +34.2% | 5 | price changes detected |
| Lomond Fine Foods | 76 | £51,683 | -28.4% | 2 | price changes detected |
| Yorkshire Organic Millers | 22 | £41,318 | +64.9% | 4 | price changes detected |
| Fleming Howden | 28 | £21,713 | +139.7% | 4 | price changes detected |
| Bidfood | 85 | £17,669 | +39.8% | 9 | price changes detected |
| Pump Street Chocolate | 9 | £10,265 | +13.3% | 1 | price changes detected |
| Greencity Wholefoods | 17 | £7,442 | +39.0% | 4 | price changes detected |
| Scotland the bread | 22 | £6,371 | +12.3% | 2 | price changes detected |
Risk Assessment
High
- ·Grain supplier cost inflation — Shipton Mill (+34.2%) and Yorkshire Organic Millers (+64.9%) together represent £118k of the £261k ingredient bill. If these trends continue, the ingredient % improvement seen in H2 FY2026 could reverse.
Medium
- ·Fleming Howden avg bill trend +139.7% — sharpest movement of any supplier. Requires direct verification: genuine unit price inflation, increased volume, or accounting artefact?
- ·Vehicle costs at £50,591 (8% of supplier spend) — Fuelmate + J&R Auto Services = £29.6k from two providers. Worth reviewing delivery route efficiency.
- ·Lomond Fine Foods decline (−28.4%) — second-largest ingredient supplier showing reduced spend. Understand before FY2027 planning.
Monitor
- ·Hut 13 CapEx (£41k) — one-off investment in FY2026; should not recur. Confirm account 555 coding is complete.
- ·Energy (£42,673 via Comrie Development Trust) — verify fixed-rate arrangement given energy market volatility.
All amounts net of VAT. Working document — confirm with accountant before external use. Data source: analysis/cost-analysis-fy2026/