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REGISTERED NUMBER: 11149405 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

OCCASION CAKES & CATERING LIMITED

OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OCCASION CAKES & CATERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTOR: V McHugh





REGISTERED OFFICE: 281 North Street
Bristol
BS3 1JP





REGISTERED NUMBER: 11149405 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 28.2.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 7,801 10,401
Tangible assets 5 812 4,096
Investments 6 100 100
8,713 14,597

CURRENT ASSETS
Stocks 16,104 29,500
Debtors 7 4,875 5,279
Cash at bank and in hand 1,512 2,699
22,491 37,478
CREDITORS
Amounts falling due within one year 8 58,524 63,075
NET CURRENT LIABILITIES (36,033 ) (25,597 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(27,320

)

(11,000

)

PROVISIONS FOR LIABILITIES 9 203 778
NET LIABILITIES (27,523 ) (11,778 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings (27,623 ) (11,878 )
SHAREHOLDERS' FUNDS (27,523 ) (11,778 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)

BALANCE SHEET - continued
28 FEBRUARY 2025


The 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.

The financial statements were approved by the director and authorised for issue on 18 August 2025 and were signed by:





V McHugh - Director


OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Occasion Cakes & Catering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The accounts have been prepared on a going concern basis as it is the director's intention to continue to support the company for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 29 February 2024
and 28 February 2025 26,002
AMORTISATION
At 29 February 2024 15,601
Charge for year 2,600
At 28 February 2025 18,201
NET BOOK VALUE
At 28 February 2025 7,801
At 28 February 2024 10,401

OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 29 February 2024 1,286 2,350 17,841 450 21,927
Additions - 100 - - 100
At 28 February 2025 1,286 2,450 17,841 450 22,027
DEPRECIATION
At 29 February 2024 561 1,924 14,896 450 17,831
Charge for year 25 414 2,945 - 3,384
At 28 February 2025 586 2,338 17,841 450 21,215
NET BOOK VALUE
At 28 February 2025 700 112 - - 812
At 28 February 2024 725 426 2,945 - 4,096

6. FIXED ASSET INVESTMENTS
Own
shares
£   
COST
At 29 February 2024
and 28 February 2025 100
NET BOOK VALUE
At 28 February 2025 100
At 28 February 2024 100

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Trade debtors - 1,131
Other debtors 4,063 2,250
VAT 728 1,850
Prepayments 84 48
4,875 5,279

OCCASION CAKES & CATERING LIMITED (REGISTERED NUMBER: 11149405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Bank loans and overdrafts 315 1,012
Trade creditors 1,085 604
Tax - 1,813
Social security and other taxes 2,113 -
Other creditors 203 2,543
Directors' current accounts 53,608 55,613
Accrued expenses 1,200 1,490
58,524 63,075

9. PROVISIONS FOR LIABILITIES
28.2.25 28.2.24
£    £   
Deferred tax
Accelerated capital allowances 203 778

Deferred
tax
£   
Balance at 29 February 2024 778
Reversal of timing differences (575 )
Balance at 28 February 2025 203

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 28.2.24
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

The company maintains an interest free loan account with the director. At the balance sheet
date, the company owed the director £53,608 (2024: £55,613).