Registration number: 16025730

Camplins Cakes Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Camplins Cakes Ltd

Company Information

Director

Mr Sam Camplin

Registered office

15 Milton Park Brixham Devon TQ5 0AT

Accountants

Neil Wilson Accountancy Limited Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

Camplins Cakes Ltd

(Registration number: 16025730)
Balance Sheet as at 31 October 2025

	Note	2025 £
Fixed assets
Intangible assets	4	2,700
Tangible assets	5	4,420
		7,120
Current assets
Debtors	6	1,173
Cash at bank and in hand		35,192
		36,365
Creditors: Amounts falling due within one year	7	(21,590)
Net current assets		14,775
Net assets		21,895
Capital and reserves
Called up share capital	8	1
Retained earnings		21,894
Shareholders' funds		21,895

For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 March 2026
 

......................................... Mr Sam Camplin Director

Camplins Cakes Ltd

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Milton Park
Brixham
Devon
TQ5 0AT

These financial statements were authorised for issue by the director on 26 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Camplins Cakes Ltd

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing balance
Plant and Machinery	25% Reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Camplins Cakes Ltd

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 October 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2.

Camplins Cakes Ltd

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 October 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	3,000	3,000
At 31 October 2025	3,000	3,000
Amortisation
Amortisation charge	300	300
At 31 October 2025	300	300
Carrying amount
At 31 October 2025	2,700	2,700

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
Additions	2,476	3,417	5,893
At 31 October 2025	2,476	3,417	5,893
Depreciation
Charge for the period	619	854	1,473
At 31 October 2025	619	854	1,473
Carrying amount
At 31 October 2025	1,857	2,563	4,420

6

Debtors

Current	2025 £
Other debtors	1,173
	1,173

7

Creditors

Creditors: amounts falling due within one year

Camplins Cakes Ltd

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 October 2025

	2025 £
Due within one year
Trade creditors	2,503
Taxation and social security	7,577
Accruals and deferred income	2,200
Other creditors	9,310
	21,590

8	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary £1 of £1 each	1	1

9

Dividends

		2025
		£
Interim dividend of £10,000.00 per ordinary share		10,000

10	Related party transactions

Camplins Cakes Ltd

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 October 2025

Director's remuneration

The director's remuneration for the period was as follows:

	2025 £
Remuneration	12,570

Dividends paid to the director

	2025 £
Mr Sam Camplin
Interim Dividend	10,000