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Registered Number: 12204722
England and Wales
JON'S CAKES LTD
Abridged Accounts
Period of accounts Start date: 30 December 2022 End date: 28 December 2023

Jon's Cakes Ltd Contents Page For the Period 30 December 2022 to 28 December 2023
Statement of financial position | 1
Notes to the financial statements | 2

Jon's Cakes Ltd Statement of Financial Position As at 28 December 2023
| Notes | 2023 £ |  | 2022 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 7,200 |  | 8,400
Tangible fixed assets | 4 | 1,331 |  | 1,864
|  | 8,531 |  | 10,264
Current assets |  |  |
Debtors |  | 12,344 |  | 9,632
Cash at bank and in hand |  | 5,200 |  | 6,140
|  | 17,544 |  | 15,772
Creditors: amount falling due within one year |  | (14,256) |  | (12,238)
Net current assets |  | 3,288 |  | 3,534
Total assets less current liabilities |  | 11,819 |  | 13,798
Creditors: amount falling due after more than one year |  | (9,165) |  | (10,878)
Provisions for liabilities |  | (100) |  | (833)
Net assets |  | 2,554 |  | 2,087
Capital and reserves |  |  |
Called up share capital | 5 | 50 |  | 50
Profit and loss account |  | 2,504 |  | 2,037
Shareholders' funds |  | 2,554 |  | 2,087
For the period ended 28 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 20 June 2025 and were signed on its behalf by:
------------------------------- Jonathan Garrity Director
1

Jon's Cakes Ltd Notes to the Abridged Financial Statements For the Period 30 December 2022 to 28 December 2023
General Information Jon's Cakes Ltd is a private company, limited by shares, registered in England and Wales, registration number 12204722, registration address 59 Norton Road, Worsley, Manchester, M28 1AP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 5 years Straight Line
Fixtures and Fittings | 5 years Straight Line
Computer Equipment | 4 years Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 3 (2022 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 30 December 2022 | 12,000 |  | 12,000
Additions | - |  | -
Disposals | - |  | -
At 28 December 2023 | 12,000 |  | 12,000
Amortisation
At 30 December 2022 | 3,600 |  | 3,600
Charge for period | 1,200 |  | 1,200
On disposals | - |  | -
At 28 December 2023 | 4,800 |  | 4,800
Net book values
At 28 December 2023 | 7,200 |  | 7,200
At 29 December 2022 | 8,400 |  | 8,400
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 30 December 2022 | 1,173 |  | 1,345 |  | 2,057 |  | 4,575
Additions | - |  | 584 |  | - |  | 584
Disposals | - |  | - |  | - |  | -
At 28 December 2023 | 1,173 |  | 1,929 |  | 2,057 |  | 5,159
Depreciation
At 30 December 2022 | 612 |  | 691 |  | 1,408 |  | 2,711
Charge for period | 234 |  | 318 |  | 565 |  | 1,117
On disposals | - |  | - |  | - |  | -
At 28 December 2023 | 846 |  | 1,009 |  | 1,973 |  | 3,828
Net book values
Closing balance as at 28 December 2023 | 327 |  | 920 |  | 84 |  | 1,331
Opening balance as at 30 December 2022 | 561 |  | 654 |  | 649 |  | 1,864
5. | Share Capital
Allotted, called up and fully paid | 2023 £ |  | 2022 £
--- | --- | --- | ---
100 Class A shares of £0.50 each | 50 |  | 50
| 50 |  | 50
2