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Registered number: 04518452
OCCASIONS CAKE STUDIO LIMITED
ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52A Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH
OCCASIONS CAKE STUDIO LIMITED
ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
DIRECTORS
N Webb
Mrs L Webb
REGISTERED OFFICE
53 Jesmond Road
Blackshots
Grays
Essex
RM16 2QS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04518452
ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52A Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH
OCCASIONS CAKE STUDIO LIMITED
ACCOUNTS
FOR THEYEARENDED30 SEPTEMBER 2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
OCCASIONS CAKE STUDIO LIMITED
BALANCE SHEET AT 30 September 2023
20232022
Notes££
FIXED ASSETS
Tangible assets31,4871,983
CURRENT ASSETS
Stock18,52819,850
Debtors5646309
Cash at bank and in hand12,16712,267
31,34132,426
CREDITORS: Amounts falling due within one year66,6395,468
NET CURRENT ASSETS24,70226,958
TOTAL ASSETS LESS CURRENT LIABILITIES26,18928,941
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account26,08928,841
SHAREHOLDERS' FUNDS26,18928,941
For the year ending 30 September 2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14 February 2024 and signed on their behalf by
.............................
N Webb
Director
.............................
Mrs L Webb
Director
OCCASIONS CAKE STUDIO LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stock is valued at the lower of cost and and net realisable value, after due regard for obsolete and slow moving stocks.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20232022
No.No.
Average number of employees33
OCCASIONS CAKE STUDIO LIMITED
3. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 1 October 20228,8188,818
At 30 September 20238,8188,818
Depreciation
At 1 October 20226,8356,835
For the year496496
At 30 September 20237,3317,331
Net Book Amounts
At 30 September 20231,4871,487
At 30 September 20221,9831,983
4. STOCK 20232022
££
Stock comprises:
Stock of finished goods18,52819,850
18,52819,850
5. DEBTORS 20232022
££
Amounts falling due within one year:
VAT278246
Other debtors36863
646309
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Taxation and social security1,8093,414
Other creditors4,8302,054
6,6395,468
OCCASIONS CAKE STUDIO LIMITED
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
8. OTHER FINANCIAL COMMITMENTS
At 30 September 2023 the company was committed to making the following payments under non-cancellable operating leases:
20232022
££
Operating leases7,0006,875