Eggfree Cake Box Manchester Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10453408

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		9,645		19,294

			9,645		19,294
CURRENT ASSETS
Stocks	6	30,585		35,000
Debtors	7	707,439		646,662
Cash at bank and in hand		42,632		82,564

		780,656		764,226
Creditors: Amounts Falling Due Within One Year	8	(34,666 )		(71,132 )

NET CURRENT ASSETS (LIABILITIES)			745,990		693,094

TOTAL ASSETS LESS CURRENT LIABILITIES			755,635		712,388

Creditors: Amounts Falling Due After More Than One Year	9		(9,200 )		(16,152 )

NET ASSETS			746,435		696,236

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			746,425		696,226

SHAREHOLDERS' FUNDS			746,435		696,236

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Eggfree Cake Box Manchester Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 Udai Pankhania

Director

10/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eggfree Cake Box Manchester Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10453408 . The registered office is 620-622 Stockport Road, Manchester, M13 0SH.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Goodwill. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. 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

10%

2.5. 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.

2.6. 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 year 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.

...CONTINUED

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Eggfree Cake Box Manchester Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation - continued

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 asset reflects 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 16 (2024: 18)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	24,950

As at 31 October 2025	24,950

Amortisation
As at 1 November 2024	24,950

As at 31 October 2025	24,950

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	96,485

As at 31 October 2025	96,485

Depreciation
As at 1 November 2024	77,191
Provided during the period	9,649

As at 31 October 2025	86,840

Net Book Value
As at 31 October 2025	9,645

As at 1 November 2024	19,294

6. Stocks

	2025	2024
	£	£
Stock	30,585	35,000

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Eggfree Cake Box Manchester Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025	2024
	£	£
Due within one year
VAT Repayment Due	16,929	16,152
Due after more than one year
Loan to Prime Stallion Ltd	590,021	590,021
Loan to Cakebox Harpurhey Ltd	12,000	12,000
Loan to Bury Cake Box Ltd	18,489	23,489
Loan to Cakebox Didsbury Ltd	-	5,000
Loan to Cakebox Duckworth Lane	50,000	-
Loan to Cakebox Bury Ltd	20,000	-

	690,510	630,510

	707,439	646,662

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	28,095	25,930
Other taxes and social security	5,152	2,606
Accountancy Fees Liability	1,250	1,250
Nest Pension Liability	169	352
Director's loan account	-	40,994

	34,666	71,132

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	9,200	16,152

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	25,065	-

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