ACCOUNTS - Final Accounts preparation

Registered number: 14743160

SEXY BUNS FOOD LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

SEXY BUNS FOOD LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SEXY BUNS FOOD LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sexy Buns Food Ltd for the year ended 31 March 2025 which comprise and the Balance sheet, the Statement of cash flows, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Sexy Buns Food Ltd in accordance with the terms of our engagement letter dated 05/12/2025. Our work has been undertaken solely to prepare for your approval the financial statements of Sexy Buns Food Ltd and state those matters that we have agreed to state to the director of SEXY BUNS FOOD LTD in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sexy Buns Food Ltd and its director for our work or for this report.

It is your duty to ensure that Sexy Buns Food Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sexy Buns Food Ltd. You consider that Sexy Buns Food Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Sexy Buns Food Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Finovate Advisory Ltd

JNF O'Kennedy BFP ACA
ICAEW: 9325679

18 Queen Square

Bath

United Kingdom

BA1 2HN

12 December 2025

Page 1

SEXY BUNS FOOD LTD

REGISTERED NUMBER: 14743160

BALANCE SHEET

AS AT 31 MARCH 2025

	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	2	8,537	50,534
Cash at bank and in hand	3	103,682	122,509
		112,219	173,043
Creditors: amounts falling due within one year	4	(62,490)	(118,755)
Net current assets		49,729	54,288
Total assets less current liabilities		49,729	54,288

Net assets		49,729	54,288

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		49,728	54,287
		49,729	54,288

Page 2

SEXY BUNS FOOD LTD

REGISTERED NUMBER: 14743160

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Notes

Average number of employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 10).

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

Sam Brotchie

Director

Page 3


		SEXY BUNS FOOD LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the year
Profit for the year	-	54,287	54,287
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	54,287	54,287
Contributions by and distributions to owners
Shares issued during the year	1	-	1
Total transactions with owners	1	-	1

At 1 April 2024	1	54,287	54,288
Comprehensive income for the year
Loss for the year	-	(4,559)	(4,559)
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	(4,559)	(4,559)
At 31 March 2025	1	49,728	49,729

Page 4

SEXY BUNS FOOD LTD

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

			2025	2024
			£	£

Cash flows from operating activities
(Loss)/profit for the financial year	(4,559)	54,287
Adjustments for:
Interest received	(896)	-
Taxation charge	171	14,570
Decrease/(increase) in debtors	27,427	(50,534)
(Decrease)/increase in creditors	(41,866)	104,185
Net cash generated from operating activities	(19,723)	122,508

Cash flows from investing activities
Interest received	896	-
Net cash from investing activities	896	-
Cash flows from financing activities
Issue of ordinary shares	-	1
Net cash used in financing activities	-	1
Net (decrease)/increase in cash and cash equivalents	(18,827)	122,509
Cash and cash equivalents at beginning of year	122,509	-
Cash and cash equivalents at the end of year	103,682	122,509

Cash and cash equivalents at the end of year comprise:
Cash at bank and in hand	103,682	122,509
	103,682	122,509

Page 5

SEXY BUNS FOOD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

1.2

Going concern

The financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance operations and that the realisation of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary core of business.
The directors believe that the company has adequate financial resources to continue in operation for the foreseeable future and accordingly the financial statements have been prepared on a going concern basis. The directors have satisfied themselves that the company is in a sound financial position and that it has access to sufficient borrowing facilities to meet its foreseeable cash requirements. The directors are not aware of any new material changes that may adversely impact the company. The directors are also not aware of any material non-compliance with statutory or regulatory requirements or of any pending changes to legislation which may affect the company.

1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 6

SEXY BUNS FOOD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

1.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

Debtors

					2025	2024
					£	£


Trade debtors	-	9,155
Other debtors	8,537	41,379
	8,537	50,534

3.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	103,682	122,509
	103,682	122,509

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	40,208	65,783
Corporation tax	171	14,570
Other taxation and social security	607	4,052
Other creditors	21,504	34,350
	62,490	118,755

Page 7

SEXY BUNS FOOD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares shares of £0.01 each	1	1

Page 8