Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07909377 Ms Carol Shone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07909377 2024-05-31 07909377 2025-05-31 07909377 2024-06-01 2025-05-31 07909377 frs-core:CurrentFinancialInstruments 2025-05-31 07909377 frs-core:Non-currentFinancialInstruments 2025-05-31 07909377 frs-core:ComputerEquipment 2025-05-31 07909377 frs-core:ComputerEquipment 2024-06-01 2025-05-31 07909377 frs-core:ComputerEquipment 2024-05-31 07909377 frs-core:FurnitureFittings 2025-05-31 07909377 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07909377 frs-core:FurnitureFittings 2024-05-31 07909377 frs-core:MotorVehicles 2025-05-31 07909377 frs-core:MotorVehicles 2024-06-01 2025-05-31 07909377 frs-core:MotorVehicles 2024-05-31 07909377 frs-core:ShareCapital 2025-05-31 07909377 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07909377 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07909377 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07909377 frs-bus:SmallEntities 2024-06-01 2025-05-31 07909377 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07909377 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07909377 frs-bus:Director1 2024-06-01 2025-05-31 07909377 frs-countries:EnglandWales 2024-06-01 2025-05-31 07909377 2023-05-31 07909377 2024-05-31 07909377 2023-06-01 2024-05-31 07909377 frs-core:CurrentFinancialInstruments 2024-05-31 07909377 frs-core:Non-currentFinancialInstruments 2024-05-31 07909377 frs-core:ShareCapital 2024-05-31 07909377 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07909377
Carol's Bakery Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Swift Accountants
Carol's Bakery Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Carol's Bakery Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 07909377

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,978 |  | 2,637
|  |  | 1,978 |  | 2,637
CURRENT ASSETS
Debtors | 5 | 27,734 |  | 29,896 |
Cash at bank and in hand |  | 8,262 |  | 7,281 |
|  | 35,996 |  | 37,177 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,843 ) |  | (6,389 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,153 |  | 30,788
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,131 |  | 33,425
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (13,359 ) |  | (22,435 )
NET ASSETS |  |  | 9,772 |  | 10,990
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 9,672 |  | 10,890
SHAREHOLDERS' FUNDS |  |  | 9,772 |  | 10,990

Page 1
Page 2
Carol's Bakery Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 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

Ms Carol Shone Director
03/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Carol's Bakery Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Carol's Bakery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07909377 . The registered office is 139 Old Upton Lane, Widnes, WA8 9PA.
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.
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.
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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
Page 3
Page 4
Carol's Bakery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 3,750 | 12,518 | 955 | 17,223
As at 31 May 2025 | 3,750 | 12,518 | 955 | 17,223
Depreciation
As at 1 June 2024 | 1,113 | 12,518 | 955 | 14,586
Provided during the period | 659 | - | - | 659
As at 31 May 2025 | 1,772 | 12,518 | 955 | 15,245
Net Book Value
As at 31 May 2025 | 1,978 | - | - | 1,978
As at 1 June 2024 | 2,637 | - | - | 2,637

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 27,734 |  | 27,734
Director's loan account | - |  | 2,162
| 27,734 |  | 29,896

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | (1 )
Corporation tax | 274 |  | 5,128
VAT | 576 |  | 1,262
Director's loan account | 13,992 |  | -
| 14,843 |  | 6,389

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,359 |  | 22,435

Page 4
Page 5
Carol's Bakery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5