Cakes & Flakes Ltd 30/06/2025 iXBRL

Company registration number: 13451249

Cakes & Flakes Ltd

Unaudited filleted financial statements

30 June 2025

Cakes & Flakes Ltd

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Cakes & Flakes Ltd

Directors and other information


	Director	Mr T Thillaiyampalam


	Company number	13451249


	Registered office	797 Harrow Road
		Sudbury Town
		Wembley
		Middlesex
		HA0 2LP


	Business address	31 Market Street
		Eastleigh
		Hampshire
		SO50 5RG


	Accountants	Accountancy Solutions
		797 Harrow Road
		Sudbury Town
		Wembley
		HA0 2LP

Cakes & Flakes Ltd

Statement of financial position

30 June 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	29,104		-
Investments	6	22,446		22,446
		_______		_______
			51,550		22,446

Current assets
Stocks		15,621		-
Debtors	7	147,244		126,684
Cash at bank and in hand		34,843		4,684
		_______		_______
		197,708		131,368
Creditors: amounts falling due
within one year	8	( 245,293)		( 155,000)
		_______		_______
Net current liabilities			( 47,585)		( 23,632)
			_______		_______
Total assets less current liabilities			3,965		( 1,186)

			_______		_______
Net assets/(liabilities)			3,965		( 1,186)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			3,865		( 1,286)
			_______		_______
Shareholder funds/(deficit)			3,965		( 1,186)
			_______		_______

For the year ending 30 June 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 July 2026 , and are signed on behalf of the board by:

Mr T Thillaiyampalam

Director

Company registration number: 13451249

Cakes & Flakes Ltd

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 797 Harrow Road, Sudbury Town, Wembley, Middlesex, HA0 2LP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	over the term of the lease
Fittings fixtures and equipment	-	10 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: Nil).

5. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 July 2024	-	-	-
Additions	9,388	22,950	32,338
	_______	_______	_______
At 30 June 2025	9,388	22,950	32,338
	_______	_______	_______
Depreciation
At 1 July 2024	-	-	-
Charge for the year	939	2,295	3,234
	_______	_______	_______
At 30 June 2025	939	2,295	3,234
	_______	_______	_______
Carrying amount
At 30 June 2025	8,449	20,655	29,104
	_______	_______	_______

At 30 June 2024	-	-	-
	_______	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 July 2024 and 30 June 2025	22,446	22,446
	_______	_______
Impairment
At 1 July 2024 and 30 June 2025	-	-
	_______	_______
Carrying amount
At 30 June 2025	22,446	22,446
	_______	_______

At 30 June 2024	22,446	22,446
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	6,533	-
Amounts owed by group undertakings	125,184	125,184
Other debtors	15,527	1,500
	_______	_______
	147,244	126,684
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	15,619	-
Social security and other taxes	20,077	-
Other creditors	209,597	155,000
	_______	_______
	245,293	155,000
	_______	_______

The other creditors includes the directors loan balance and intercompany balances, as disclosed in respective notes to the accounts.

9. Directors advances, credits and guarantees

	Balance brought forward and o/standing	Balance brought forward and o/standing
	2025	2024
	£	£
Mr T Thillaiyampalam	20,000	20,000
	_______	_______

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Crystalpoint Consultancy Ltd	-	-	125,184	125,184
7 Flavours Ltd	( 20,000)	( 5,000)	( 155,000)	( 135,000)
Thaihut	( 21,099)	-	( 21,099)	-
	_______	_______	_______	_______

Crystalpoint Consultancy Limited, a wholly owned subsidiary, 7 Flavours Ltd and Thaihut Ltd, companies in which director has an interest. All companies are incorporated in England

11. Controlling party

The director controls the entire issued share capital of the company