1 April 2025 false No description of principal activity Taxfiler 2024.6 OC398400 business:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC398400 2025-03-31 OC398400 2025-04-01 2026-03-31 OC398400 business:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC398400 business:FilletedAccounts 2025-04-01 2026-03-31 OC398400 2026-03-31 OC398400 business:PartnerLLP1 2025-04-01 2026-03-31 OC398400 business:PartnerLLP2 2025-04-01 2026-03-31 OC398400 business:PartnerLLP3 2025-04-01 2026-03-31 OC398400 business:PartnerLLP4 2025-04-01 2026-03-31 OC398400 business:RegisteredOffice 2025-04-01 2026-03-31 OC398400 2025-03-31 OC398400 core:WithinOneYear 2026-03-31 OC398400 core:WithinOneYear 2025-03-31 OC398400 core:AfterOneYear 2026-03-31 OC398400 core:AfterOneYear 2025-03-31 OC398400 core:ShareCapital 2026-03-31 OC398400 core:ShareCapital 2025-03-31 OC398400 core:RetainedEarningsAccumulatedLosses 2026-03-31 OC398400 core:RetainedEarningsAccumulatedLosses 2025-03-31 OC398400 business:SmallEntities 2025-04-01 2026-03-31 OC398400 core:LandBuildings 2025-04-01 2026-03-31 OC398400 core:PlantMachinery 2025-04-01 2026-03-31 OC398400 core:FurnitureFittings 2025-04-01 2026-03-31 OC398400 core:ComputerEquipment 2025-04-01 2026-03-31 OC398400 countries:EnglandWales 2025-04-01 2026-03-31 OC398400 core:Goodwill 2025-03-31 OC398400 core:Goodwill 2026-03-31 OC398400 core:LandBuildings 2025-03-31 OC398400 core:PlantMachinery 2025-03-31 OC398400 core:MotorVehicles 2025-03-31 OC398400 core:FurnitureFittings 2025-03-31 OC398400 core:ComputerEquipment 2025-03-31 OC398400 core:MotorVehicles 2025-04-01 2026-03-31 OC398400 core:LandBuildings 2026-03-31 OC398400 core:PlantMachinery 2026-03-31 OC398400 core:MotorVehicles 2026-03-31 OC398400 core:FurnitureFittings 2026-03-31 OC398400 core:ComputerEquipment 2026-03-31 OC398400 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered No. OC398400 (England and Wales)
Cake Stories LLP Unaudited accounts for the year ended 31 March 2026
Cake Stories LLP LLP Information for the year ended 31 March 2026
Designated members
Mr Benjamin Evans
Mrs Hannah Evans
Mrs Elizabeth Ward
Mr Jonathan Ward
Registered Number
OC398400 (England and Wales)
Registered Office
UNITS 3-6 HYPOINT SALTMEADOWS ROAD GATESHEAD TYNE AND WEAR NE8 3AH ENGLAND
Accountants
Cloud CFO Limited
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Cake Stories LLP Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
55,523
75,502
Current assets
Inventories
27,286
26,357
Debtors
52,268
37,870
Cash at bank and in hand
26,091
34,306
105,645
98,533
Creditors: amounts falling due within one year
5
(51,522)
(58,876)
Net current assets
54,123
39,657
Total assets less current liabilities
109,646
115,159
Creditors: amounts falling due after more than one year
6
-
(4,799)
Net assets attributable to members
109,646
110,360
Represented by:
Loans and other debts due to members
7
-
39,283
Members' other interests
Members' capital classified as equity
19,723
(18,846)
Other reserves
89,923
89,923
109,646
71,077
109,646
110,360
Total members' interests
Loans and other debts due to members
-
39,283
Members' other interests
109,646
71,077
109,646
110,360
For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 10 July 2026.
Mrs Hannah Evans Designated member Limited Liability Partnership Registration No. OC398400
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Cake Stories LLP Notes to the Accounts for the year ended 31 March 2026
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Members' participating interests
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits). Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity. All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within 'Members' remuneration charged as an expense' in arriving at the relevant year's result. Undivided amounts that are classified as equity are shown within 'Members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests. Where there exists an asset and liability component in respect of an individual member's participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends either to settle on a net basis or to settle and realise these amounts simultaneously, in which case they are presented net. Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as 'Loans and other debts due to members' to the extent they exceed debts due from a specific member.
Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years. For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20%
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
33.33%
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Cake Stories LLP Notes to the Accounts for the year ended 31 March 2026
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
Cake Stories LLP is a limited liability partnership, incorporated in England and Wales, registration number OC398400. Its registered office is UNITS 3-6 HYPOINT SALTMEADOWS ROAD, GATESHEAD, TYNE AND WEAR, NE8 3AH, ENGLAND.
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
5,269
At 31 March 2026
5,269
Amortisation
At 1 April 2025
5,269
At 31 March 2026
5,269
Net book value
At 31 March 2026
-
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Cake Stories LLP Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2025
68,930
70,351
-
62,842
6,421
208,544
Additions
-
-
1,648
-
-
1,648
At 31 March 2026
68,930
70,351
1,648
62,842
6,421
210,192
Depreciation
At 1 April 2025
26,691
57,301
-
44,708
4,342
133,042
Charge for the year
9,438
5,711
135
5,918
425
21,627
At 31 March 2026
36,129
63,012
135
50,626
4,767
154,669
Net book value
At 31 March 2026
32,801
7,339
1,513
12,216
1,654
55,523
At 31 March 2025
42,239
13,050
-
18,134
2,079
75,502
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
22,678
26,807
Taxes and social security costs
8,993
3,295
Other creditors
11,888
21,985
Accruals
7,963
6,789
51,522
58,876
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
4,799
7
Loans and other debts due to members
2026
2025
£
£
Loans from members
-
39,283
Amounts falling due within one year
-
39,283
8
Average number of employees
During the year the average number of employees was 15 (2025: 17).
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