REGISTERED NUMBER: 06939343 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

THE SWEET TOOTH COMPANY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A O Oyeledun

O Oyeledun

REGISTERED OFFICE:

Flat 9 Jenner Court

4 Lingard Avenue

London

NW9 5XQ

REGISTERED NUMBER:

06939343 (England and Wales)

ACCOUNTANTS:

Xeinadin South East Limited

5b Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

50,012

61,113

50,012

61,113

CURRENT ASSETS

Stocks

7,621

7,235

Debtors

7

394,181

437,280

Cash at bank and in hand

497,297

754,355

899,099

1,198,870

CREDITORS

Amounts falling due within one year

8

141,718

291,358

NET CURRENT ASSETS

757,381

907,512

TOTAL ASSETS LESS CURRENT LIABILITIES

807,393

968,625

CREDITORS

Amounts falling due after more than one year

9

(21,043

)

(26,498

)

PROVISIONS FOR LIABILITIES

10

(12,503

)

(15,278

)

NET ASSETS

773,847

926,849

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

773,747

926,749

SHAREHOLDERS' FUNDS

773,847

926,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

Mrs A O Oyeledun - Director

1.	STATUTORY INFORMATION

The Sweet Tooth Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in the financial statements have been rounded to the nearest whole £.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise Licence are being amortised evenly over their estimated useful life of nil years.

Franchise licenses

Franchise licences are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal instalments over their estimated useful lives of 10 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Office equipment

-

20% on 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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition

of financial assets and liabilities like trade and other accounts receivable and payable, loans from

banks and other third parties, loans to related parties and investments in non-puttable ordinary

shares.

Financial assets and liabilities are offset and the net amount reported in the statement of financial

position when there is an enforceable right to set off the recognised amounts and there is an

intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 16 ) .

5.	INTANGIBLE FIXED ASSETS

Franchise

Licence

£

COST

At 1 December 2024

and 30 November 2025

14,500

AMORTISATION

At 1 December 2024

and 30 November 2025

14,500

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

76,950

1,637

78,587

Additions

-

1,344

1,344

At 30 November 2025

76,950

2,981

79,931

DEPRECIATION

At 1 December 2024

16,862

612

17,474

Charge for year

12,016

429

12,445

At 30 November 2025

28,878

1,041

29,919

NET BOOK VALUE

At 30 November 2025

48,072

1,940

50,012

At 30 November 2024

60,088

1,025

61,113

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

26,891

28,891

Directors' loan accounts

229,700

282,457

Tax

108,713

108,713

VAT

12,309

2,987

Prepayments and accrued income

16,568

13,832

394,181

436,880

Amounts falling due after more than one year:

Other debtors

-

400

Aggregate amounts

394,181

437,280

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,192

5,192

Trade creditors

34,861

43,557

Tax

76,253

52,811

Other creditors

19,162

185,208

Accrued expenses

6,250

4,590

141,718

291,358

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,727

5,590

Bank loans - 2-5 years

15,316

17,629

Bank loans more 5 yr by instal

-

3,279

21,043

26,498

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,279

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

12,503

15,278

Deferred

tax

£

Balance at 1 December 2024

15,278

Utilised during year

(2,775

)

Balance at 30 November 2025

12,503

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mrs A O Oyeledun and O Oyeledun

Balance outstanding at start of year

282,457

341,706

Amounts advanced

12,243

10,751

Amounts repaid

(65,000

)

(70,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

229,700

282,457

Loans to directors over £10,000 are charged interest at the HMRC approved rate.

12.	RELATED PARTY DISCLOSURES

Included in other creditors is Nil (2024: £180,000) due to a the parent company Providentiel Holdings Limited. The loan is repayable on demand and interest free.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is Providentiel Holdings Limited by virtue of its 100% shareholding in the company.