Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07772351 Mr Ryan Brown Mrs Patricia Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07772351 2024-09-30 07772351 2025-09-30 07772351 2024-10-01 2025-09-30 07772351 frs-core:CurrentFinancialInstruments 2025-09-30 07772351 frs-core:Non-currentFinancialInstruments 2025-09-30 07772351 frs-core:NetGoodwill 2025-09-30 07772351 frs-core:NetGoodwill 2024-10-01 2025-09-30 07772351 frs-core:NetGoodwill 2024-09-30 07772351 frs-core:PlantMachinery 2025-09-30 07772351 frs-core:PlantMachinery 2024-10-01 2025-09-30 07772351 frs-core:PlantMachinery 2024-09-30 07772351 frs-core:ShareCapital 2025-09-30 07772351 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07772351 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07772351 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07772351 frs-bus:SmallEntities 2024-10-01 2025-09-30 07772351 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07772351 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07772351 frs-bus:Director1 2024-10-01 2025-09-30 07772351 frs-bus:Director2 2024-10-01 2025-09-30 07772351 frs-countries:EnglandWales 2024-10-01 2025-09-30 07772351 2023-09-30 07772351 2024-09-30 07772351 2023-10-01 2024-09-30 07772351 frs-core:CurrentFinancialInstruments 2024-09-30 07772351 frs-core:Non-currentFinancialInstruments 2024-09-30 07772351 frs-core:ShareCapital 2024-09-30 07772351 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07772351
Cake Accessories Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Cake Accessories Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cake Accessories Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07772351

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,825 |  | 2,147
Tangible Assets | 5 |  | 1,295 |  | 1,523
|  |  | 3,120 |  | 3,670
CURRENT ASSETS
Stocks | 6 | 500 |  | 300 |
Cash at bank and in hand |  | 23 |  | 23 |
|  | 523 |  | 323 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,153 ) |  | (2,513 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,630 ) |  | (2,190 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,490 |  | 1,480
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (104,537 ) |  | (98,315 )
NET LIABILITIES |  |  | (103,047 ) |  | (96,835 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (103,147 ) |  | (96,935 )
SHAREHOLDERS' FUNDS |  |  | (103,047) |  | (96,835)

Page 1
Page 2
Cake Accessories Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 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

Mr Ryan Brown Director
04/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cake Accessories Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Cake Accessories Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07772351 . The registered office is 19 Long Barrow Close, South Wonston, Winchester, SO21 3ED.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 the profit and loss account over its estimated economic life of .... 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:

Plant & Machinery | 15% Reducing balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 7,431
As at 30 September 2025 | 7,431
Amortisation
As at 1 October 2024 | 5,284
Provided during the period | 322
As at 30 September 2025 | 5,606

...CONTINUED
Page 3
Page 4
Cake Accessories Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 1,825
As at 1 October 2024 | 2,147

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 4,193
As at 30 September 2025 | 4,193
Depreciation
As at 1 October 2024 | 2,670
Provided during the period | 228
As at 30 September 2025 | 2,898
Net Book Value
As at 30 September 2025 | 1,295
As at 1 October 2024 | 1,523

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 500 |  | 300

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,573 |  | 1,949
Other creditors | 580 |  | 564
| 2,153 |  | 2,513

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 104,537 |  | 98,315

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4