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Registered number: SC367817
SUTHERLAND CAKES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
SUTHERLAND CAKES LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
SUTHERLAND CAKES LIMITED
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC367817

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 219,909 |  | 102,590
Investments | 6 |  | 40 |  | 40
|  |  | 219,949 |  | 102,630
CURRENT ASSETS
Stocks | 7 | 42,709 |  | 73,039 |
Debtors | 8 | 361,869 |  | 347,445 |
Cash at bank and in hand |  | 13,800 |  | 38,691 |
|  | 418,378 |  | 459,175 |
Creditors: Amounts Falling Due Within One Year | 9 | (350,519 ) |  | (423,158 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 67,859 |  | 36,017
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 287,808 |  | 138,647
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (188,853 ) |  | (33,567 )
NET ASSETS |  |  | 98,955 |  | 105,080
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | 98,953 |  | 105,078
SHAREHOLDERS' FUNDS |  |  | 98,955 |  | 105,080

Page 1
Page 2
SUTHERLAND CAKES LIMITED
Balance Sheet (continued)
As At 31 March 2025
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Thomas Sutherland Director
6 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
SUTHERLAND CAKES LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
SUTHERLAND CAKES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC367817 . The registered office is 15-17 Earl Haig Road, Hillington Park, Glasgow, G52 4JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 4% straight line
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 25)
25 25
Page 3
Page 4
SUTHERLAND CAKES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 78,000
As at 31 March 2025 | 78,000
Amortisation
As at 1 April 2024 | 78,000
As at 31 March 2025 | 78,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 2,947 | 209,243 | 246,544 | 11,743 | 470,477
Additions | - | - | 155,332 | 1,229 | 156,561
Disposals | - | - | (24,158 ) | - | (24,158 )
As at 31 March 2025 | 2,947 | 209,243 | 377,718 | 12,972 | 602,880
Depreciation
As at 1 April 2024 | 2,947 | 180,552 | 179,421 | 4,967 | 367,887
Provided during the period | - | 5,739 | 24,456 | 1,488 | 31,683
Disposals | - | - | (16,599 ) | - | (16,599 )
As at 31 March 2025 | 2,947 | 186,291 | 187,278 | 6,455 | 382,971
Net Book Value
As at 31 March 2025 | - | 22,952 | 190,440 | 6,517 | 219,909
As at 1 April 2024 | - | 28,691 | 67,123 | 6,776 | 102,590

6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 40
As at 31 March 2025 | 40
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -

...CONTINUED
Page 4
Page 5
SUTHERLAND CAKES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 40
As at 1 April 2024 | 40

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 42,709 |  | 73,039

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 114,528 |  | 108,471
Other debtors | 218,844 |  | 210,477
| 333,372 |  | 318,948
Due after more than one year
Other debtors | 28,497 |  | 28,497
| 361,869 |  | 347,445

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 49,328 |  | 9,126
Trade creditors | 105,310 |  | 86,024
Other loans | 26,122 |  | 10,148
Other creditors | 42,596 |  | 61,017
Taxation and social security | 127,163 |  | 256,843
| 350,519 |  | 423,158

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 103,600 |  | 21,295
Other loans | 85,253 |  | 12,272
| 188,853 |  | 33,567

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
SUTHERLAND CAKES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Sutherland | 152,609 | 9,368 | - | - | 161,977

Interest is calculated at the HMRC approved rate of 2.25% per annum on the above loan.
Page 6