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Company Registration No. 12807985 (England and Wales)
H&U CAKE LIMITED Unaudited accounts for the year ended 31 August 2025
H&U CAKE LIMITED Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
64,662
77,809
Current assets
Inventories
25,545
29,870
Debtors
92,219
77,552
Cash at bank and in hand
35,076
19,584
152,840
127,006
Creditors: amounts falling due within one year
(74,634)
(88,566)
Net current assets
78,206
38,440
Net assets
142,868
116,249
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
142,768
116,149
Shareholders' funds
142,868
116,249
For the year ending 31 August 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2025 and were signed on its behalf by
Abdul Haseeb Director Company Registration No. 12807985
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H&U CAKE LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
H&U CAKE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12807985. The registered office is 4 GRANBY STREET, BRADFORD, BD4 7AL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
20% on reducing balance
Fixtures & fittings
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The directors have carried out a detailed review of the company's resources and projected income streams. They are confident that the company has sufficient cash flows to meet its liabilities as they fall due for at least one year from the date of approval of the financial statements. Therefore, the company continues to adopt the going concern basis in preparing the financial statements.
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H&U CAKE LIMITED Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 September 2024
147,230
Additions
3,018
At 31 August 2025
150,248
Depreciation
At 1 September 2024
69,421
Charge for the year
16,165
At 31 August 2025
85,586
Net book value
At 31 August 2025
64,662
At 31 August 2024
77,809
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
6
Average number of employees
During the year the average number of employees was 18 (2024: 18).
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