Registration number: 13129945

Eggless Cake Company (ECC) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Eggless Cake Company (ECC) Ltd

Company Information

Directors

Mrs Harjinder Kaur Chahel Mr Satnam Singh Chahel

Registered office

38 Spring Road Ettingshall Wolverhampton West Midlands WV4 6LQ

Accountants

Mr Satraj Suman ACMA 21 Babors Field Bilston Wolverhampton West Midlands WV14 9XS

Eggless Cake Company (ECC) Ltd

(Registration number: 13129945)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	2,379	3,524
Current assets
Debtors	5	252	228
Cash at bank and in hand		12,814	10,365
		13,066	10,593
Creditors: Amounts falling due within one year	6	(554)	-
Net current assets		12,512	10,593
Total assets less current liabilities		14,891	14,117
Creditors: Amounts falling due after more than one year	6	(24,182)	(24,626)
Net liabilities		(9,291)	(10,509)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(9,391)	(10,609)
Shareholders' deficit		(9,291)	(10,509)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 May 2026 and signed on its behalf by:
 

......................................... Mrs Harjinder Kaur Chahel Director

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

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

The address of its registered office is:
38 Spring Road
Ettingshall
Wolverhampton
West Midlands
WV4 6LQ

These financial statements were authorised for issue by the Board on 8 May 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.

Going concern

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.

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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.

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
	Reducing Balance 20%

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 0).

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	499	10,995	11,494
At 31 January 2026	499	10,995	11,494
Depreciation
At 1 February 2025	180	7,790	7,970
Charge for the year	64	1,081	1,145
At 31 January 2026	244	8,871	9,115
Carrying amount
At 31 January 2026	255	2,124	2,379
At 31 January 2025	319	3,205	3,524

5

Debtors

Current	2026 £	2025 £
Other debtors	252	228
	252	228

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	554	-

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	24,182	24,626

7	Share capital

Allotted, called up and fully paid shares

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	24,182	24,626

9	Related party transactions

Eggless Cake Company (ECC) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	25,140	17,399