HARROW CAKES LIMITED

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

Registered number: 09713670

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,712		10,712
Tangible Assets	5		17,767		20,990

			28,479		31,702
CURRENT ASSETS
Stocks	6	18,500		12,500
Debtors	7	10,500		12,192
Cash at bank and in hand		1,279		593

		30,279		25,285
Creditors: Amounts Falling Due Within One Year	8	(35,371 )		(37,903 )

NET CURRENT ASSETS (LIABILITIES)			(5,092 )		(12,618 )

TOTAL ASSETS LESS CURRENT LIABILITIES			23,387		19,084

NET ASSETS			23,387		19,084

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			23,287		18,984

SHAREHOLDERS' FUNDS			23,387		19,084

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HARROW CAKES LIMITED

Balance Sheet (continued)

As At 31 August 2025

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 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 Remus Cozma

Director

21/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HARROW CAKES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09713670 . The registered office is 276, Kingsbury Road, , London, , England, , NW9 0BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... 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	20%
Motor Vehicles	20%

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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

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HARROW CAKES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	10,712

As at 31 August 2025	10,712

Net Book Value
As at 31 August 2025	10,712

As at 1 September 2024	10,712

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	26,928	23,145	50,073
Additions	515	-	515

As at 31 August 2025	27,443	23,145	50,588

Depreciation
As at 1 September 2024	16,137	12,946	29,083
Provided during the period	2,051	1,687	3,738

As at 31 August 2025	18,188	14,633	32,821

Net Book Value
As at 31 August 2025	9,255	8,512	17,767

As at 1 September 2024	10,791	10,199	20,990

6. Stocks

	2025	2024 as restated
	£	£
Materials	18,500	12,500

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Prepayments and accrued income	10,500	10,500
Other debtors	-	1,692

	10,500	12,192

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HARROW CAKES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Bank loans and overdrafts	22,301	28,592
Other taxes and social security	5,682	1,356
Other creditors	7,388	7,955

	35,371	37,903

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	100	100

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