Cupcake Advice Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15446952

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		243

			243
CURRENT ASSETS
Cash at bank and in hand		8,073

		8,073
Creditors: Amounts Falling Due Within One Year	5	(11,481 )

NET CURRENT ASSETS (LIABILITIES)			(3,408 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,165 )

NET LIABILITIES			(3,165 )

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			(3,265 )

SHAREHOLDERS' FUNDS			(3,165)

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Pak Lap Lui Director	Mr Ho Fong Mak Director	Mr Chung Wai Ivan Chang Director
20/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Cupcake Advice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15446952 . The registered office is Office 704, JQ Modern, 120 Vyse Street, Birmingham, B18 6NF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings

25% Straight Line method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 27 January 2024	-
Additions	324

As at 31 January 2025	324

Depreciation
As at 27 January 2024	-
Provided during the period	81

As at 31 January 2025	81

Net Book Value
As at 31 January 2025	243

As at 27 January 2024	-

5. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	11,481

Page 2

Page 3

Cupcake Advice Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Share Capital

	2025
	£
Allotted, Called up and fully paid	100

Page 3