CAKES & BAKES SUTTON LTD

CAKES & BAKES SUTTON LTD
Contents Page
For the year ended 31 May 2025

Balance sheet	1
Notes to the financial statements	2

CAKES & BAKES SUTTON LTD
Balance Sheet
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	40,901	45,600
Tangible fixed assets	4	84,252	53,916
		125,153	99,516
Current assets
Stocks		5,500	7,750
Debtors		88,697	54,559
Cash at bank and in hand		3,100	6,273
		97,297	68,582
Creditors: amount falling due within one year		(68,372)	(4,653)
Net current assets		28,925	63,929

Total assets less current liabilities		154,078	163,445
Creditors: amount falling due after more than one year		(144,835)	(150,290)
Net assets		9,243	13,155

Capital and reserves
Called up share capital		100	100
Profit and loss account		9,143	13,055
Shareholders' funds		9,243	13,155

For the year ended 31 May 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 year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 March 2026 and were signed by:

-------------------------------
Murali Krishna CHERUKURI
Director

1

CAKES & BAKES SUTTON LTD
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

CAKES & BAKES SUTTON LTD is a private company, limited by shares, registered in England and Wales, registration number 12434701, registration address 98a, Riddlesdown Road, Purley, CR8 1DD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	6% Reducing Balance
Motor Vehicles	6% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 3).

3.

Intangible fixed assets

Cost	Goodwill	Franchise Fees	Total
	£	£	£
At 01 June 2024	45,000	10,000	55,000
Additions	-	-	-
Disposals	-	-	-
At 31 May 2025	45,000	10,000	55,000
Amortisation
At 01 June 2024	5,400	4,000	9,400
Charge for year	2,699	2,000	4,699
On disposals	-	-	-
At 31 May 2025	8,099	6,000	14,099
Net book values
At 31 May 2025	36,901	4,000	40,901
At 31 May 2024	39,600	6,000	45,600

4.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 June 2024	1,000	60,000	61,000
Additions	38,158	-	38,158
Disposals	-	-	-
At 31 May 2025	39,158	60,000	99,158
Depreciation
At 01 June 2024	100	6,984	7,084
Charge for year	4,641	3,181	7,822
On disposals	-	-	-
At 31 May 2025	4,741	10,165	14,906
Net book values
Closing balance as at 31 May 2025	34,417	49,835	84,252
Opening balance as at 01 June 2024	900	53,016	53,916

2

Registered Number: 12434701
England and Wales
CAKES & BAKES SUTTON LTD

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025