Cake Inn London Ltd - Filleted accounts

Registered number

13292848

Cake Inn London Ltd

Filleted Accounts

31 March 2025

Cake Inn London Ltd
Registered number:		13292848
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		20,803			23,061

Current assets
Stocks		3,880			3,590
Debtors	4	13,940			12,433
Cash at bank and in hand		39,890			20,626
		57,710			36,649

Creditors: amounts falling due within one year	5	(36,198)			(40,944)

Net current assets/(liabilities)			21,512			(4,295)

Net assets			42,315			18,766

Capital and reserves
Called up share capital			90			90
Profit and loss account			42,225			18,676

Shareholders' funds			42,315			18,766

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mohammad Kamal Hussain
Director
Approved by the board on 18 December 2025

Cake Inn London Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements	over the lease term
	Fixtures, fittings, tools and equipment	10% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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



2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			7		7


3	Tangible fixed assets
		Leasehold additions		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	10,094		21,348		31,442
	Additions	-		391		391
	At 31 March 2025	10,094		21,739		31,833

	Depreciation
	At 1 April 2024	3,028		5,353		8,381
	Charge for the year	1,010		1,639		2,649
	At 31 March 2025	4,038		6,992		11,030

	Net book value
	At 31 March 2025	6,056		14,747		20,803
	At 31 March 2024	7,066		15,995		23,061


4	Debtors			2025		2024
£					£

	Other debtors			13,940		12,433


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			15,826		15,193
	Taxation and social security costs			8,866		3,663
	Other creditors			11,506		22,088
				36,198		40,944


6	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			154,167		179,167


7	Other information

	Cake Inn London Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	First Floor
	20b High Street
	London
	E15 2PP