Cake Productions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13246179

Cake Productions Limited

Filleted Unaudited Financial Statements

31 March 2025

Cake Productions Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		669	2,239

Current assets

Debtors	6	333,543	98,390
Cash at bank and in hand		229,440	31,901
		---------	---------
		562,983	130,291

Creditors: amounts falling due within one year	7	1,479,249		1,066,513
		------------		------------
Net current liabilities			916,266	936,222
			---------	---------
Total assets less current liabilities			( 915,597)	( 933,983)
			---------	---------
Net liabilities			( 915,597)	( 933,983)
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 915,697)	( 934,083)
	---------	---------
Shareholders deficit	( 915,597)	( 933,983)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

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

Cake Productions Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

C Seddon
Director

Company registration number: 13246179

Cake Productions Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 85 Great Portland Street, 1st Floor, London, W1W 7LT, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The group companies will continue to support the company for a minimum of 12 months from the date of the Statement of Financial Position. Accordingly, the directors have continued to prepare the financial statements on the going concern basis.

Revenue recognition

Revenue comprises of fees for providing production and development services. Revenue generated from production service is recognised once the service has been provided and development fees are recognised upon fulfillment of the contract.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office Equipment	-	33% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2024	4,708
Disposals	( 329)
	-------
At 31 March 2025	4,379
	-------
Depreciation
At 1 April 2024	2,469
Charge for the year	1,460
Disposals	( 219)
	-------
At 31 March 2025	3,710
	-------
Carrying amount
At 31 March 2025	669
	-------
At 31 March 2024	2,239
	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	320,793	15,786
Other debtors	12,750	82,604
	---------	--------
	333,543	98,390
	---------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	121
Trade creditors	10,479	2,419
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,236,369	1,048,756
Social security and other taxes	19,568	5,010
Other creditors	212,833	10,207
	------------	------------
	1,479,249	1,066,513
	------------	------------