Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC382460 Mr Joseph O'Raw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC382460 2024-12-31 SC382460 2025-12-31 SC382460 2025-01-01 2025-12-31 SC382460 frs-core:CurrentFinancialInstruments 2025-12-31 SC382460 frs-core:Non-currentFinancialInstruments 2025-12-31 SC382460 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC382460 frs-core:MotorVehicles 2025-12-31 SC382460 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC382460 frs-core:MotorVehicles 2024-12-31 SC382460 frs-core:OtherResidualIntangibleAssets 2025-12-31 SC382460 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC382460 frs-core:PlantMachinery 2025-12-31 SC382460 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC382460 frs-core:PlantMachinery 2024-12-31 SC382460 frs-core:ShareCapital 2025-12-31 SC382460 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC382460 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC382460 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC382460 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC382460 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC382460 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC382460 frs-bus:Director1 2025-01-01 2025-12-31 SC382460 frs-countries:Scotland 2025-01-01 2025-12-31 SC382460 2023-12-31 SC382460 2024-12-31 SC382460 2024-01-01 2024-12-31 SC382460 frs-core:CurrentFinancialInstruments 2024-12-31 SC382460 frs-core:Non-currentFinancialInstruments 2024-12-31 SC382460 frs-core:ShareCapital 2024-12-31 SC382460 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC382460
Cakes Direct Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
McMillan Financial
Cakes Direct Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cakes Direct Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC382460

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,420 |  | 3,420
Tangible Assets | 5 |  | 109 |  | 173
|  |  | 3,529 |  | 3,593
CURRENT ASSETS
Stocks | 6 | 128,690 |  | 67,699 |
Debtors | 7 | 372,328 |  | 319,988 |
Cash at bank and in hand |  | 24,180 |  | 26,100 |
|  | 525,198 |  | 413,787 |
Creditors: Amounts Falling Due Within One Year | 8 | (706,725 ) |  | (658,750 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (181,527 ) |  | (244,963 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (177,998 ) |  | (241,370 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (4,167 )
NET LIABILITIES |  |  | (177,998 ) |  | (245,537 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (178,098 ) |  | (245,637 )
SHAREHOLDERS' FUNDS |  |  | (177,998) |  | (245,537)

Page 1
Page 2
Cakes Direct Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr Joseph O'Raw Director
19/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cakes Direct Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cakes Direct Limited is a private company, limited by shares, incorporated in Scotland, registered number SC382460 . The registered office is 30-32 Muir Street, Motherwell, ML1 1BN.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the costs of creating a franchise package. 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:

Plant & Machinery | 25% straight ine
Motor Vehicles | 25% straight line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 4 |  | 4
Sales, marketing and distribution | 4 |  | 4
| 8 |  | 8

Page 3
Page 4
Cakes Direct Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 5,700
As at 31 December 2025 | 5,700
Amortisation
As at 1 January 2025 | 2,280
As at 31 December 2025 | 2,280
Net Book Value
As at 31 December 2025 | 3,420
As at 1 January 2025 | 3,420

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 17,203 | 72,006 | 89,209
Disposals | (5,395 ) | (46,503 ) | (51,898 )
As at 31 December 2025 | 11,808 | 25,503 | 37,311
Depreciation
As at 1 January 2025 | 17,030 | 72,006 | 89,036
Provided during the period | 64 | - | 64
Disposals | (5,395 ) | (46,503 ) | (51,898 )
As at 31 December 2025 | 11,699 | 25,503 | 37,202
Net Book Value
As at 31 December 2025 | 109 | - | 109
As at 1 January 2025 | 173 | - | 173

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 128,690 |  | 67,699

Page 4
Page 5
Cakes Direct Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 338,439 |  | 288,957
Prepayments and accrued income | 9,833 |  | 10,552
VAT | 10,852 |  | 7,275
Amounts owed by associates | 13,204 |  | 13,204
| 372,328 |  | 319,988

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 420,438 |  | 433,089
Bank loans and overdrafts | 261,132 |  | 218,332
Other creditors | 724 |  | 1,106
Accruals and deferred income | 20,931 |  | 2,723
Director's loan account | 3,500 |  | 3,500
| 706,725 |  | 658,750

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,167

10. Share Capital

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

Page 5