MRS ACCIDENTAL COOK LTD

MRS ACCIDENTAL COOK LTD
Director's Report
For the year ended 31 July 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 July 2025.

Principal activities

Principal activity of the company during the financial year was of specialist artisan bakery engaged in the creation, production and sale of bespoke cakes and confectionery products. The business operates within the food and hospitality sector, offering a curated range of handcrafted celebration cakes, custom-designed bakes and related bakery products to individual and corporate clients. In addition to its core product offering, the business provides ancillary bakery services including consultations, tastings and bespoke order fulfilment, catering to a discerning clientele with a preference for premium, made-to-order confections.

Director

The director who served the company throughout the year was as follows:

Mmesomachukwu Georgina NSOFOR

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Mmesomachukwu Georgina NSOFOR
Director

Date approved: 31 March 2026

MRS ACCIDENTAL COOK LTD Accountants' Report For the year ended 31 July 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Vissionnaire Konsult Ltd 31 July 2025 .................................................... Vissionnaire Konsult Ltd 31 March 2026 3

MRS ACCIDENTAL COOK LTD
Accountants' Report
For the year ended 31 July 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Vissionnaire Konsult Ltd
31 July 2025

....................................................

Vissionnaire Konsult Ltd

31 March 2026

MRS ACCIDENTAL COOK LTD
Income Statement
For the year ended 31 July 2025

	Notes	2025 £	2024 £
Turnover		14,685	20,288
Cost of sales		(4,336)	(8,131)
Gross profit		10,349	12,157
Selling and distribution costs		(35)	(214)
Administrative expenses		(21,396)	(10,819)
Other operating expenses		0	(56)
Operating profit/(loss)	2	(11,082)	1,068
Interest payable and similar charges	4	(902)	0
Profit/(Loss) on ordinary activities before taxation		(11,984)	1,068
Tax on profit on ordinary activities	5	(557)	0
Profit/(Loss) for the financial year		(12,541)	1,068

MRS ACCIDENTAL COOK LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	6	11,896	16,995
		11,896	16,995
Current assets
Debtors	7	3,782	10,749
Cash at bank and in hand		263	234
		4,045	10,983
Creditors: amount falling due within one year	8	(6,788)	(8,705)
Net current assets		(2,743)	2,278

Total assets less current liabilities		9,153	19,273
Creditors: amount falling due after more than one year	9	(8,879)	(15,981)
Net assets		274	3,292

Capital and reserves
Called up share capital		100	0
General Reserves	10	12,715	2,224
Profit and loss account	11	(12,541)	1,068
Shareholders' funds		274	3,292

For the year ended 31 July 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 31 March 2026 and were signed by:

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Mmesomachukwu Georgina NSOFOR
Director

MRS ACCIDENTAL COOK LTD
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

MRS ACCIDENTAL COOK LTD is a private company, limited by shares, registered in England and Wales, registration number 14247668, registration address 71 Priors Way, Dunvant, Swansea, SA2 7UH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The company incurred a loss of £12,541 during the year (2024: profit £1,068) and had net assets of £274 (2024: £3,292). The director has provided financial support to the company, including waiving a loan of £11,574 during the year. Having considered the financial position and available resources, the director has a reasonable expectation that the company will continue in operational existence for the foreseeable future and has accordingly prepared the financial statements on the going concern basis."

Turnover

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

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
The tax charge of £557 (2024: £nil) relates entirely to prior accounting periods, comprising a corporation tax adjustment of £257 in respect of the year ended 31 July 2024 and penalties of £300 in respect of the year ended 31 July 2023. No corporation tax liability arises for the current year as the company has incurred a trading loss."
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost comprises the purchase price and any directly attributable costs of bringing the asset into working condition for its intended use.

Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost of each asset, less its estimated residual value, on a straight-line basis over its expected useful life, as follows:

Motor Vehicles 20% per annum, straight-line basis

Residual values, useful lives and depreciation methods are reviewed annually and adjusted prospectively if appropriate. Assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

Operating profit/(loss)

	2025 £		2024 £
The operating profit/(loss) is stated after charging:
Depreciation of tangible fixed assets	3,399		0

3.	Average number of employees Average Number of employees for the period is Average number of employees during the year was 1 (2024 : 1).

Interest payable and similar charges

	2025 £		2024 £
Hire Purchase	902		0
	902		0

Tax on profit on ordinary activities

	2025 £		2024 £
UK Corporation Tax	557		0
	557		0

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 August 2024	16,995	16,995
Additions	-	-
Disposals	-	-
At 31 July 2025	16,995	16,995
Depreciation
At 01 August 2024	5,099	5,099
Charge for year	-	-
On disposals	-	-
At 31 July 2025	5,099	5,099
Net book values
Closing balance as at 31 July 2025	11,896	11,896
Opening balance as at 01 August 2024	16,995	16,995

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	624	5,605
VAT	0	632
	624	6,237

Debtors: amounts falling due after one year

	2025 £		2024 £
Deferred HP Finance Charges — NA20ZVM	3,158		4,512
	3,158		4,512

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	1,001
Corporation Tax	557	0
PAYE & Social Security	1,404	459
Employer NI / Wages Payable	1,276	585
Obligations under HP/Financial Leases	3,551	0
Directors' Current Accounts	0	6,660
	6,788	8,705

Creditors: amount falling due after more than one year

	2025 £	2024 £
HP / Finance Lease Liability	8,879	0
Obligations Under HP/Financial Leases	0	15,981
	8,879	15,981

10.

General Reserves

	2025 £		2024 £
General Reserve	12,715		2,224
	12,715		2,224

11.

Profit and loss account

	2025 £
Balance at 01 August 2024	0
Loss for the year	(12,541)
Balance at 31 July 2025	(12,541)

12.	Director’s loan

Capital Contribution note

During the year ended 31 July 2025, the director waived a loan of £11,574 owed by the company to her in her capacity as a shareholder. In accordance with FRS 102 paragraph 22.16, this has been recognised as a capital contribution and credited to the Capital Contribution Reserve

MRS ACCIDENTAL COOK LTD
Detailed Income Statement
For the year ended 31 July 2025

	2025 £		2024 £
Turnover
Sales		14,681		20,288
Other Income		4		0
		14,685		20,288
Cost of sales
Purchases	3,770		7,653
Rent	566		478
		(4,336)		(8,131)
Gross profit		10,349		12,157
Selling and distribution costs
Advertising	0		211
Entertainment	35		3
		(35)		(214)
Administrative expenses
Wages & Salaries	15,595		12,000
Employer's PAYE & NI Contributions	1,731		251
Staff Training	30		26
Legal and Professional Fees (Allowable)	(750)		(1,596)
Other Premises Costs	(228)		(1,425)
Motor Repairs and Servicing	67		0
General Travel Expenses	6		19
Bank Charges	53		87
Depreciation Charge: Motor Vehicles	3,399		0
General Insurance	528		446
Computer Expenses	11		3
Stationery & Postage	106		20
Telephone, Fax & Internet	6		0
Sundry Expenses	(1)		29
Donations	843		959
		(21,396)		(10,819)
Other operating expenses
Repairs & Maintenance	0		56
		0		(56)
Operating profit/(loss)		(11,082)		1,068
Interest payable and similar charges
Hire Purchase	902		0
		(902)		0
Profit/(Loss) on ordinary activities before taxation		(11,984)		1,068
Tax on profit on ordinary activities
UK Corporation Tax	557		0
		(557)		0
Profit/(Loss) for the financial year		(12,541)		1,068

Registered Number: 14247668
England and Wales
MRS ACCIDENTAL COOK LTD

Report of the Director and Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025