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Registered Number: SC434781
Scotland
CAKES-N-CRAFTS LTD
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Cakes-N-Crafts Ltd Contents Page For the year ended 31 October 2025
Statement of Financial Position | 1

Cakes-N-Crafts Ltd Statement of Financial Position As at 31 October 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 5,418 |  |  | 8,002
Current assets |  | 8,155 |  |  | 12,918 |
Creditors: amount falling due within one year |  | (28,610) |  |  | (25,480) |
Net current assets |  |  | (20,455) |  |  | (12,562)
Total assets less current liabilities |  |  | (15,037) |  |  | (4,560)
Creditors: amount falling due after more than one year |  |  | (1,733) |  |  | (4,541)
Net assets |  |  | (16,770) |  |  | (9,101)
Capital and reserves |  |  | (16,770) |  |  | (9,101)
NOTES TO THE ACCOUNTS General Information Cakes-N-Crafts Ltd is a private company, limited by shares, registered in Scotland, registration number SC434781, registration address 2/1 6 Dunphail Drive, Glasgow, G34 0BU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – 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. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 5 years Straight Line
Fixtures and Fittings | 5 years Straight Line
Computer Equipment | 5 years Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 9,018 |  | 8,841 |  | 4,972 |  | 22,831
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 9,018 |  | 8,841 |  | 4,972 |  | 22,831
Depreciation
At 01 November 2024 | 4,203 |  | 7,361 |  | 3,265 |  | 14,829
Charge for year | 1,804 |  | - |  | 780 |  | 2,584
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 6,007 |  | 7,361 |  | 4,045 |  | 17,413
Net book values
Closing balance as at 31 October 2025 | 3,011 |  | 1,480 |  | 927 |  | 5,418
Opening balance as at 01 November 2024 | 4,815 |  | 1,480 |  | 1,707 |  | 8,002
3. | Average number of employees The average number of employees during the year was 2. Average number of employees during the year was 2 (2024 : 2).
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the board of directors on 07 July 2026 and were signed on its behalf by:
-------------------------------- June Milne Director
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