IRIS Accounts Production v26.1.10.61 15424970 Board of Directors 1.1.25 31.12.25 31.12.25 30.6.2026 true false true false false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15424970 2024-12-31 15424970 2025-12-31 15424970 2025-01-01 2025-12-31 15424970 2024-01-17 15424970 2024-01-18 2024-12-31 15424970 2024-12-31 15424970 ns15:EnglandWales 2025-01-01 2025-12-31 15424970 ns14:PoundSterling 2025-01-01 2025-12-31 15424970 ns10:Director1 2025-01-01 2025-12-31 15424970 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15424970 ns10:SmallEntities 2025-01-01 2025-12-31 15424970 ns10:Audited 2025-01-01 2025-12-31 15424970 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 15424970 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15424970 ns10:FullAccounts 2025-01-01 2025-12-31 15424970 1 2025-01-01 2025-12-31 15424970 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 15424970 ns10:Director3 2025-01-01 2025-12-31 15424970 ns10:Director4 2025-01-01 2025-12-31 15424970 ns10:Director5 2025-01-01 2025-12-31 15424970 ns10:Director6 2025-01-01 2025-12-31 15424970 ns10:CompanySecretary1 2025-01-01 2025-12-31 15424970 ns10:RegisteredOffice 2025-01-01 2025-12-31 15424970 ns5:CurrentFinancialInstruments 2025-12-31 15424970 ns5:CurrentFinancialInstruments 2024-12-31 15424970 ns5:Non-currentFinancialInstruments 2025-12-31 15424970 ns5:Non-currentFinancialInstruments 2024-12-31 15424970 ns5:ShareCapital 2025-12-31 15424970 ns5:ShareCapital 2024-12-31 15424970 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 15424970 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 15424970 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 15424970 ns5:ComputerSoftware 2025-01-01 2025-12-31 15424970 ns5:PlantMachinery 2025-01-01 2025-12-31 15424970 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 15424970 ns5:IntangibleAssetsOtherThanGoodwill 2025-12-31 15424970 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 15424970 ns5:PlantMachinery 2024-12-31 15424970 ns5:PlantMachinery 2025-12-31 15424970 ns5:PlantMachinery 2024-12-31 15424970 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 15424970 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 15424970 ns5:Non-currentFinancialInstruments 2025-01-01 2025-12-31 15424970 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 15424970 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Cake & Bake Club Limited |

| Cake & Bake Club Limited (Registered number: 15424970) |

Contents of the Financial Statements

for the year ended 31 December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 7

| Cake & Bake Club Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | Mr D Boudy

| Mr R M Muller

| Mr N Taylor

| Mrs R Sudhir

| Mr H G Verdino

| SECRETARY: | Mr R M Muller

| REGISTERED OFFICE: | The Bakery

| Gardner Road

| Maidenhead

| Berkshire

| SL6 7TU

| REGISTERED NUMBER: | 15424970 (England and Wales)

| AUDITORS: | Clifford Roberts

| Chartered Accountants &

| Statutory Auditors

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| Cake & Bake Club Limited (Registered number: 15424970) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 64,341 |  | 80,769 |  |

Tangible assets | 5 | 39,453 |  | 2,301 |  |

103,794 |  | 83,070 |  |

CURRENT ASSETS

Stocks | 59,727 |  | 49,941 |  |

Debtors | 6 | 28,335 |  | 16,650 |  |

Cash at bank | 145,591 |  | 129,509 |  |

233,653 |  | 196,100 |  |

CREDITORS

Amounts falling due within one year | 7 | 102,881 |  | 178,615 |  |

NET CURRENT ASSETS | 130,772 |  | 17,485 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 234,566 |  | 100,555 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (900,000 | ) | (400,000 | ) |

PROVISIONS FOR LIABILITIES | (20,841 | ) | (20,768 | ) |

NET LIABILITIES | (686,275 | ) | (320,213 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | (686,277 | ) | (320,215 | ) |

SHAREHOLDERS' FUNDS | (686,275 | ) | (320,213 | ) |

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 29 June 2026 and were signed on its behalf by:

Mr N Taylor - Director

| Cake & Bake Club Limited (Registered number: 15424970) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Cake & Bake Club Limited 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The financial statements are prepared in sterling (£), and are prepared to 31st December each year. The prior year financial statements were a shortened period, from the incorporation date, of 18th January 2024 to 31st December 2024, trade commencing during April 2024. As such, the comparatives are not entirely comparable.

| Going concern

| The financial statements are prepared on a going concern basis, on the basis that the company receives the continued support of the group.

| Significant judgements and estimates

| In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

| There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

| Revenue

| 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 and after eliminating sales within the company.

| The Company recognises revenue when:-

| The amount of revenue can be reliably measured;

| It is probable that future economic benefits will follow to the entity and

| Specific criteria have been met for each of the Company's activities.

| 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.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

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

| Plant and machinery etc | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cake & Bake Club Limited (Registered number: 15424970) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans and balances to and from related parties.

| Debt instruments (other than those wholly repayable or receivable in one year), including loans and other accounts receivable and payable, are initially measured at the present value of future cash flows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in the income statement.

| Taxation

| Taxation for the year comprises current and deferred 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 or deferred 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

| Cake & Bake Club Limited (Registered number: 15424970) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 82,138 |  |

| AMORTISATION

| At 1 January 2025 | 1,369 |  |

| Charge for year | 16,428 |  |

| At 31 December 2025 | 17,797 |  |

| NET BOOK VALUE

| At 31 December 2025 | 64,341 |  |

| At 31 December 2024 | 80,769 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 2,340 |  |

| Additions | 37,620 |  |

| At 31 December 2025 | 39,960 |  |

| DEPRECIATION

| At 1 January 2025 | 39 |  |

| Charge for year | 468 |  |

| At 31 December 2025 | 507 |  |

| NET BOOK VALUE

| At 31 December 2025 | 39,453 |  |

| At 31 December 2024 | 2,301 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 11,830 |  | 2,085 |  |

| Other debtors | 16,505 |  | 14,565 |  |

28,335 |  | 16,650 |  |

| Cake & Bake Club Limited (Registered number: 15424970) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 13,658 |  | 1,609 |  |

| Amounts owed to group undertakings | 76,520 |  | 154,072 |  |

| Taxation and social security | 4,379 |  | 4,787 |  |

| Other creditors | 8,324 |  | 18,147 |  |

102,881 |  | 178,615 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 900,000 |  | 400,000 |  |

| Amounts due to group undertakings include an unsecured loan bearing interest at a fixed rate. Interest is payable quarterly in arrears, based on the amount accrued at each repayment date. The outstanding principal balance is repayable in full on 1 January 2028.

9. | FINANCIAL INSTRUMENTS

| The company has exposure to price and cash flow risks, these are limited by the company's financial management policies and practices described below:

| Price risk

| The Company is exposed to commodity price risk due to its operations. The Company looks to mitigate this risk wherever possible by entering into price and volume contracts to support its performance. The volatility of the commodity market as well as an increase in the packaging costs due to board costs going up, forced the company to go for a price increase and thereby rebalance the product margins.

| Cash flow risk

| The Company is exposed to movements in working capital. To mitigate this the company operates appropriate credit collection process to minimise over due debts. Supplier payments are maintained to agreed terms and inventory is monitored regularly.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| Called up share capital

| This represents the nominal value of shares that have been issued.

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Luke Marlow ACA (Senior Statutory Auditor)

| for and on behalf of Clifford Roberts

| Cake & Bake Club Limited (Registered number: 15424970) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Holding Mademoiselle Desserts, a company incorporated in France, which is a subsidiary of Emmi AG, a company registered in Switzerland and listed at the Swiss Stock Exchange.

| The directors of the company consider the publicly listed Emmi AG to be its ultimate controlling party. The company is included within the consolidated accounts of Emmi AG, which are available from their registered address Landenbergstrasse 1, 6002 Lucerne, Switzerland.