CAKE OR DICE CIC

Company limited by guarantee

Company Registration Number:
SC753617 (Scotland)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 21 December 2022

End date: 31 December 2023

CAKE OR DICE CIC

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CAKE OR DICE CIC

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

The principle activity of the company is a cafe as a meeting place.



Directors

The directors shown below have held office during the whole of the period from
21 December 2022 to 31 December 2023

Laura Stevenson
Emma Barry


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
19 September 2024

And signed on behalf of the board by:
Name: Laura Stevenson
Status: Director

CAKE OR DICE CIC

Profit And Loss Account

for the Period Ended 31 December 2023

2023


£
Turnover: 46,187
Cost of sales: ( 25,548 )
Gross profit(or loss): 20,639
Distribution costs: 0
Administrative expenses: ( 31,356 )
Other operating income: 0
Operating profit(or loss): (10,717)
Profit(or loss) before tax: (10,717)
Profit(or loss) for the financial year: (10,717)

CAKE OR DICE CIC

Balance sheet

As at 31 December 2023

Notes 2023


£
Fixed assets
Tangible assets: 3 1,482
Total fixed assets: 1,482
Current assets
Stocks:   0
Debtors:   0
Cash at bank and in hand: 804
Investments:   0
Total current assets: 804
Prepayments and accrued income: 0
Creditors: amounts falling due within one year: 4 ( 13,003 )
Net current assets (liabilities): (12,199)
Total assets less current liabilities: (10,717)
Creditors: amounts falling due after more than one year:   0
Provision for liabilities: 0
Accruals and deferred income: 0
Total net assets (liabilities): (10,717)
Members' funds
Profit and loss account: (10,717)
Total members' funds: ( 10,717)

The notes form part of these financial statements

CAKE OR DICE CIC

Balance sheet statements

For the year ending 31 December 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.

This report was approved by the board of directors on 19 September 2024
and signed on behalf of the board by:

Name: Laura Stevenson
Status: Director

The notes form part of these financial statements

CAKE OR DICE CIC

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

    Tangible fixed assets depreciation policy

    Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Asset class Depreciation method and rate Fixtures and Fittings 20% Straight Line

    Other accounting policies

    Various other policies on assets, liabilities, income and expenses, prescribed by FRS102

CAKE OR DICE CIC

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023
    Average number of employees during the period 3

CAKE OR DICE CIC

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 1,852 1,852
Disposals
Revaluations
Transfers
At 31 December 2023 1,852 1,852
Depreciation
Charge for year 370 370
On disposals
Other adjustments
At 31 December 2023 370 370
Net book value
At 31 December 2023 1,482 1,482

CAKE OR DICE CIC

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Creditors: amounts falling due within one year note

2023
£
Trade creditors 11,348
Taxation and social security 1,655
Total 13,003

COMMUNITY INTEREST ANNUAL REPORT

CAKE OR DICE CIC

Company Number: SC753617 (Scotland)

Year Ending: 31 December 2023

Company activities and impact

Cake or Dice is a Community Board Game Cafe, offering a warm, safe and welcoming space for all. They help especially neurodivergent individuals start in the workplace. Other disabilities are also catered for. This is to help people into work. For customers on the outside it is just a cafe, but they help people interact, help with loneliness by way of board games. They have over 400 different boardgames you can just go in and play. Various community groups also now use this cafe as a meeting room, for meetings, but also to get together, have a coffee and play some board games.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
19 September 2024

And signed on behalf of the board by:
Name: Laura Stevenson
Status: Director