REGISTERED NUMBER: 07225338 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Cupcakes Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss C E Cardinal

REGISTERED OFFICE:

Ditchford Bank Road

Hanbury

Worcestershire

B60 4HS

REGISTERED NUMBER:

07225338 (England and Wales)

ACCOUNTANTS:

Attwoods

Chartered Certified Accountants

182 Worcester Road

Bromsgrove

Worcestershire

B61 7AZ

FIXED ASSETS

Tangible assets

4

130,067

66,518

CURRENT ASSETS

Stocks

9,000

9,000

Debtors

5

186,053

101,050

Cash at bank

6,590

26,025

201,643

136,075

CREDITORS

Amounts falling due within one year

6

222,211

163,379

NET CURRENT LIABILITIES

(20,568

)

(27,304

)

TOTAL ASSETS LESS CURRENT LIABILITIES

109,499

39,214

CREDITORS

Amounts falling due after more than one year

7

(81,007

)

(38,200

)

PROVISIONS FOR LIABILITIES

(28,338

)

-

NET ASSETS

154

1,014

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

54

914

SHAREHOLDERS' FUNDS

154

1,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 2 December 2025 and were signed by:

Miss C E Cardinal - Director

1.	STATUTORY INFORMATION

Cupcakes 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on reducing balance

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

93,402

70,875

2,098

166,375

Additions

24,479

70,166

-

94,645

At 31 March 2025

117,881

141,041

2,098

261,020

DEPRECIATION

At 1 April 2024

67,427

30,571

1,859

99,857

Charge for year

8,784

22,094

218

31,096

At 31 March 2025

76,211

52,665

2,077

130,953

NET BOOK VALUE

At 31 March 2025

41,670

88,376

21

130,067

At 31 March 2024

25,975

40,304

239

66,518

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

14,166

44,885

59,051

Additions

-

70,166

70,166

At 31 March 2025

14,166

115,051

129,217

DEPRECIATION

At 1 April 2024

8,337

16,778

25,115

Charge for year

1,417

19,655

21,072

At 31 March 2025

9,754

36,433

46,187

NET BOOK VALUE

At 31 March 2025

4,412

78,618

83,030

At 31 March 2024

5,829

28,107

33,936

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

104,754

88,859

Amounts owed by group undertakings

2,368

-

Other debtors

78,931

12,191

186,053

101,050

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

33,532

46,213

Hire purchase contracts

25,761

9,066

Trade creditors

98,331

74,715

Taxation and social security

15,910

23,918

Other creditors

48,677

9,467

222,211

163,379

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

7,339

24,430

Hire purchase contracts

73,668

13,770

81,007

38,200

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Miss C E Cardinal

Balance outstanding at start of year

-

15,118

Amounts advanced

148,520

-

Amounts repaid

(71,588

)

(15,118

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

76,932

-