FRS 105



Sweet Moment Coffee & Cake Ltd

Chartered Certified Accountants' Report to the Director for the preparation of the unaudited financial statements

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sweet Moment Coffee & Cake Ltd for the year ended 31 March 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.

As a member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Director of Sweet Moment Coffee & Cake Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sweet Moment Coffee & Cake Ltd and state those matters that we have agreed to state to them in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan- 24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sweet Moment Coffee & Cake Ltd and its Director for our work, or for this report.

It is your duty to ensure that Sweet Moment Coffee & Cake Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Sweet Moment Coffee & Cake Ltd. You consider that Sweet Moment Coffee & Cake Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Sweet Moment Coffee & Cake 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.

Acumen Plus
15-17 Upper George Street
Connaught House
Luton
LU1 2RD
United Kingdom

	Date:	23 December 2025

1


Company registration number:						SC762066
Sweet Moment Coffee & Cake Ltd

Balance sheet
as at 31 March 2025

		2025		2024
		£	£	£	£
Fixed assets			22,263		23,103
Current assets		10,427		14,578
Creditors: amounts falling due within one year		(37,767)		(27,235)
Net current liabilities			(27,340)		(12,657)
Total assets less current liabilities			(5,077)		10,446
Creditors: amounts falling due after more than one year			(9,305)		(13,749)
NET LIABILITIES			(14,382)		(3,303)

CAPITAL AND RESERVES			(14,382)		(3,303)


Notes

1	Company information

	Sweet Moment Coffee & Cake Ltd is a private company registered in Scotland. Its registered number is SC762066. The company is limited by shares. Its registered office is Sweet Moments Coffee & Cake, 72 Windmillhill Street, Motherwell, Lanarkshire, ML1 1TA.

2	Average number of employees

	During the year the average number of employees was 5 (2024 - 8).

The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

2


	Company registration number:	SC762066

	Unaudited financial statements
	for the year ended 31 March 2025
	for
	Sweet Moment Coffee & Cake Ltd


	Pages for filing with the Registrar