Registration number: 13129945

Eggless Cake Company (ECC) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Eggless Cake Company (ECC) Ltd

Company Information

Director

Mrs Harjinder Kaur Chahel

Registered office

38 Spring Road Ettingshall Wolverhampton West Midlands WV4 6LQ

Accountants

Mr Satraj Suman ACMA 21 Babors Field Bilston Wolverhampton West Midlands WV14 9XS

Eggless Cake Company (ECC) Ltd

(Registration number: 13129945)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,524	4,955
Current assets
Debtors	5	228	271
Cash at bank and in hand		10,365	8,687
		10,593	8,958
Total assets less current liabilities		14,117	13,913
Creditors: Amounts falling due after more than one year	6	(24,626)	(24,749)
Net liabilities		(10,509)	(10,836)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(10,609)	(10,936)
Shareholders' deficit		(10,509)	(10,836)

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 February 2025
 

......................................... Mrs Harjinder Kaur Chahel Director

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
38 Spring Road
Ettingshall
Wolverhampton
West Midlands
WV4 6LQ

These financial statements were authorised for issue by the director on 27 February 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Asset class	Depreciation method and rate
	Reducing Balance 20%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	499	10,995	11,494
At 31 January 2025	499	10,995	11,494
Depreciation
At 1 February 2024	100	6,439	6,539
Charge for the year	80	1,351	1,431
At 31 January 2025	180	7,790	7,970
Carrying amount
At 31 January 2025	319	3,205	3,524
At 31 January 2024	399	4,556	4,955

5

Debtors

Current	2025 £	2024 £
Other debtors	228	271
	228	271

6

Creditors

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	24,626	24,749

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	24,626	24,749

9	Related party transactions

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	17,399	12,570