Company registration number SC740410 (Scotland)
HARD CAKE HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
PAGES FOR FILING WITH REGISTRAR
HARD CAKE HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
HARD CAKE HOLDINGS LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2024
30 November 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
3
15,226
100
Cash at bank and in hand
2
1,907
15,228
2,007
Creditors: amounts falling due within one year
Other creditors
4
17,429
2,820
Net current liabilities
(2,201)
(813)
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(2,301)
(913)
Total equity
(2,201)
(813)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 25 August 2025
Mrs A M Dickson
Director
Company Registration No. SC740410
HARD CAKE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 2 -
1
Accounting policies
Company information

Hard Cake Holdings Ltd is a private company limited by shares incorporated in Scotland. The registered office is Kedrah, Heatherfield, By Portree, Isle of Skye, United Kingdom, IV51 9NE.

1.1
Reporting period

The financial statements that have been presented are for a period of 15 months and 26 days as this is the company's first accounting period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Going concern

At the year end, the company had net liabilities of £2,201. The director confirmed that they will continue to provide financial support to the company until such time that the financial position improves. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
15,226
100
HARD CAKE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 3 -
4
Other creditors falling due within one year
2024
2023
£
£
Other creditors
16,799
2,220
Accruals and deferred income
630
600
17,429
2,820
5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
6
Related party transactions

The following transactions occurred with companies in which Alexandra Dickson and/or close family members hold a controlling interest:

 

At the balance sheet date, the following amounts were:

 

Owed by Hard Cake Holdings Ltd:

Caledonian Skye Distillers Ltd    £2,330    (2023: £nil)

Portree Hotel Ltd            £14,469    (2023: £2,220)

 

Owed to Hard Cake Holdings Ltd:

Greshornish House Ltd        £14,080    (2023: £nil)

Skye Linen Ltd            £600    (2023: £nil)

7
Directors' transactions

At the balance sheet date, the sum of £447 (2023: £nil) was owed to the company by close family members of the director. No interest has been charged and no repayment terms have been set.

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