Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC382460 Mr Joseph O'Raw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC382460 2023-12-31 SC382460 2024-12-31 SC382460 2024-01-01 2024-12-31 SC382460 frs-core:CurrentFinancialInstruments 2024-12-31 SC382460 frs-core:Non-currentFinancialInstruments 2024-12-31 SC382460 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 SC382460 frs-core:MotorVehicles 2024-12-31 SC382460 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC382460 frs-core:MotorVehicles 2023-12-31 SC382460 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC382460 frs-core:OtherResidualIntangibleAssets 2023-12-31 SC382460 frs-core:PlantMachinery 2024-12-31 SC382460 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC382460 frs-core:PlantMachinery 2023-12-31 SC382460 frs-core:ShareCapital 2024-12-31 SC382460 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC382460 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC382460 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC382460 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC382460 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC382460 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC382460 frs-bus:Director1 2024-01-01 2024-12-31 SC382460 frs-countries:Scotland 2024-01-01 2024-12-31 SC382460 2022-12-31 SC382460 2023-12-31 SC382460 2023-01-01 2023-12-31 SC382460 frs-core:CurrentFinancialInstruments 2023-12-31 SC382460 frs-core:Non-currentFinancialInstruments 2023-12-31 SC382460 frs-core:ShareCapital 2023-12-31 SC382460 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC382460
Cakes Direct Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
McMillan Financial
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC382460
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,420 3,420
Tangible Assets 5 173 11,183
3,593 14,603
CURRENT ASSETS
Stocks 6 67,699 61,094
Debtors 7 319,988 279,170
Cash at bank and in hand 26,100 28,406
413,787 368,670
Creditors: Amounts Falling Due Within One Year 8 (658,750 ) (573,580 )
NET CURRENT ASSETS (LIABILITIES) (244,963 ) (204,910 )
TOTAL ASSETS LESS CURRENT LIABILITIES (241,370 ) (190,307 )
Creditors: Amounts Falling Due After More Than One Year 9 (4,167 ) (14,167 )
NET LIABILITIES (245,537 ) (204,474 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (245,637 ) (204,574 )
SHAREHOLDERS' FUNDS (245,537) (204,474)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Joseph O'Raw
Director
31/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Cakes Direct Limited is a private company, limited by shares, incorporated in Scotland, registered number SC382460 . The registered office is 30-32 Muir Street, Motherwell, ML1 1BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the costs of creating a franchise package. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight ine
Motor Vehicles 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 4 4
Sales, marketing and distribution 4 5
8 9
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4. Intangible Assets
Other
£
Cost
As at 1 January 2024 5,700
As at 31 December 2024 5,700
Amortisation
As at 1 January 2024 2,280
As at 31 December 2024 2,280
Net Book Value
As at 31 December 2024 3,420
As at 1 January 2024 3,420
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 17,203 72,006 89,209
As at 31 December 2024 17,203 72,006 89,209
Depreciation
As at 1 January 2024 15,396 62,630 78,026
Provided during the period 1,634 9,376 11,010
As at 31 December 2024 17,030 72,006 89,036
Net Book Value
As at 31 December 2024 173 - 173
As at 1 January 2024 1,807 9,376 11,183
6. Stocks
2024 2023
£ £
Finished goods 67,699 61,094
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 288,957 227,400
Prepayments and accrued income 10,552 4,441
VAT 7,275 34,125
Amounts owed by associates 13,204 13,204
319,988 279,170
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 433,089 392,441
Bank loans and overdrafts 218,332 174,457
Other creditors 1,106 1,732
Accruals and deferred income 2,723 1,450
Director's loan account 3,500 3,500
658,750 573,580
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,167 14,167
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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