SOMETHING SWEET AND SAVOURY LTD


Directors	BAKER, Deborah Julie
	WALIA, Mandeep


Registered Address	Cafe 1901 Jesmond Methodist Church
	Jesmond
	Newcastle Upon Tyne
	NE2 2DL


Registered Number	08436430 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		25,000		25,000
Tangible assets	4		157,504		179,116
			182,504		204,116
Current assets
Stocks		15,000		15,000
Debtors		42,170		19,946
Cash at bank and on hand		14,080		53,870
		71,250		88,816
Creditors amounts falling due within one year		(151,132)		(164,039)
Net current assets (liabilities)			(79,882)		(75,223)
Total assets less current liabilities			102,622		128,893
Net assets			102,622		128,893
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			101,622		127,893
Shareholders' funds			102,622		128,893

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 December 2025, and are signed on its behalf by:

BAKER, Deborah Julie
Director

WALIA, Mandeep
Director

Registered Company No. 08436430

SOMETHING SWEET AND SAVOURY LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets are stated at cost or valuation less amortisation.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	47		55

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	140,996
	At 31 March 25	140,996
	Amortisation and impairment
	At 01 April 24	115,996
	At 31 March 25	115,996
	Net book value
	At 31 March 25	25,000
	At 31 March 24	25,000

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	416,642
	Additions	2,461
	At 31 March 25	419,103
	Depreciation and impairment
	At 01 April 24	237,526
	Charge for year	24,073
	At 31 March 25	261,599
	Net book value
	At 31 March 25	157,504
	At 31 March 24	179,116