Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10313104 Mr Tarsem Aulak Tarsem Singh Aulak true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10313104 2024-08-31 10313104 2025-08-31 10313104 2024-09-01 2025-08-31 10313104 frs-core:CurrentFinancialInstruments 2025-08-31 10313104 frs-core:Non-currentFinancialInstruments 2025-08-31 10313104 frs-core:FurnitureFittings 2025-08-31 10313104 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10313104 frs-core:FurnitureFittings 2024-08-31 10313104 frs-core:PlantMachinery 2025-08-31 10313104 frs-core:PlantMachinery 2024-09-01 2025-08-31 10313104 frs-core:PlantMachinery 2024-08-31 10313104 frs-core:ShareCapital 2025-08-31 10313104 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10313104 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10313104 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10313104 frs-bus:SmallEntities 2024-09-01 2025-08-31 10313104 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10313104 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10313104 1 2024-09-01 2025-08-31 10313104 frs-bus:Director1 2024-09-01 2025-08-31 10313104 frs-countries:EnglandWales 2024-09-01 2025-08-31 10313104 2023-08-31 10313104 2024-08-31 10313104 2023-09-01 2024-08-31 10313104 frs-core:CurrentFinancialInstruments 2024-08-31 10313104 frs-core:Non-currentFinancialInstruments 2024-08-31 10313104 frs-core:ShareCapital 2024-08-31 10313104 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10313104
Cake Shop Franchise Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10313104
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,175 100,200
77,175 100,200
CURRENT ASSETS
Stocks 5 37,665 35,425
Debtors 6 289,309 283,345
Cash at bank and in hand 25,798 19,639
352,772 338,409
Creditors: Amounts Falling Due Within One Year 7 (207,859 ) (165,562 )
NET CURRENT ASSETS (LIABILITIES) 144,913 172,847
TOTAL ASSETS LESS CURRENT LIABILITIES 222,088 273,047
Creditors: Amounts Falling Due After More Than One Year 8 (30,048 ) (67,306 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,860 ) (17,989 )
NET ASSETS 169,180 187,752
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 169,080 187,652
SHAREHOLDERS' FUNDS 169,180 187,752
Page 1
Page 2
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 Tarsem Aulak
Director
29 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cake Shop Franchise Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10313104 . The registered office is Unit 15 , Fountain Retail Park, Oldbury, West Midlands, B69 3BH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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. 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 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 10)
12 10
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 208,533 45,061 253,594
Additions 1,150 1,550 2,700
As at 31 August 2025 209,683 46,611 256,294
Depreciation
As at 1 September 2024 126,948 26,446 153,394
Provided during the period 20,684 5,041 25,725
As at 31 August 2025 147,632 31,487 179,119
Net Book Value
As at 31 August 2025 62,051 15,124 77,175
As at 1 September 2024 81,585 18,615 100,200
5. Stocks
2025 2024
£ £
Finished goods 37,665 35,425
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 121,559 112,993
Other debtors 167,750 170,352
289,309 283,345
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,545 22,570
Other creditors 161,703 123,633
Taxation and social security 21,611 19,359
207,859 165,562
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,294 21,470
Other loans 18,754 45,836
30,048 67,306
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Tarsem Singh Aulak by virtue of his ownership of 100% of the issued share capital in the company.
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