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Reemies Cakes Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12859453
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 522 760
Tangible Assets 5 22,920 25,216
23,442 25,976
CURRENT ASSETS
Stocks 6 7,000 12,216
Debtors 7 82,852 55,612
Cash at bank and in hand 70,235 16,643
160,087 84,471
Creditors: Amounts Falling Due Within One Year 8 (124,659 ) (72,702 )
NET CURRENT ASSETS (LIABILITIES) 35,428 11,769
TOTAL ASSETS LESS CURRENT LIABILITIES 58,870 37,745
Creditors: Amounts Falling Due After More Than One Year 9 (3,225 ) (23,610 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,732 ) (5,829 )
NET ASSETS 49,913 8,306
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 49,813 8,206
SHAREHOLDERS' FUNDS 49,913 8,306
Page 1
Page 2
For the year ending 30 September 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 her 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
Miss R T Abu Samra
Director
23 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Reemies Cakes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12859453 . The registered office is Main Course Associates, 9th Floor, One Canada Square, London, E14 5AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks and they are amortised to profit and loss account over their estimated economic life of 4 years.
2.5. 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 straight line over 5 years
Fixtures & Fittings straight line over 5 years
Computer Equipment straight line over 5 years
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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss. 
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all material taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.8. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Where a reliable tax rate cannot be forecast, a deferred tax provision is calculated at the highest tax rate possibly applicable, based on tax rates (and tax laws) enacted by the end of the reporting date. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 4 (2023: 4)
4 4
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 October 2023 1,300
As at 30 September 2024 1,300
Amortisation
As at 1 October 2023 540
Provided during the period 238
As at 30 September 2024 778
Net Book Value
As at 30 September 2024 522
As at 1 October 2023 760
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 25,365 3,073 2,249 30,687
Additions 1,439 - - 1,439
As at 30 September 2024 26,804 3,073 2,249 32,126
Depreciation
As at 1 October 2023 4,012 235 1,224 5,471
Provided during the period 3,050 235 450 3,735
As at 30 September 2024 7,062 470 1,674 9,206
Net Book Value
As at 30 September 2024 19,742 2,603 575 22,920
As at 1 October 2023 21,353 2,838 1,025 25,216
Page 4
Page 5
6. Stocks
2024 2023
£ £
Stock 7,000 12,216
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 47,664 23,164
Other debtors 35,188 32,448
82,852 55,612
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,820 6,453
Bank loans and overdrafts 16,667 16,667
Other creditors 70,520 39,467
Taxation and social security 15,652 10,115
124,659 72,702
Included within Other creditors above are unsecured loans from the director of £14,432 (2023 - £26,123 ). These loans are interest free and repayable on demand.
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,225 23,610
.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 3,000 3,000
3,000 3,000
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