Cookielicious Limited - Filleted accounts

Registered number

04767912

Cookielicious Limited

Filleted Accounts

31 December 2025

Cookielicious Limited
Registered number:		04767912
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		2,087			317

Current assets
Stocks		-			3,000
Debtors	5	45,283			327,335
Cash at bank and in hand		340,342			3,815
		385,625			334,150

Creditors: amounts falling due within one year	6	(152,766)			(167,919)

Net current assets			232,859			166,231

Total assets less current liabilities			234,946			166,548

Creditors: amounts falling due after more than one year	7		-			(2,268)



Net assets			234,946			164,280

Capital and reserves
Called up share capital			1,500,001			1,500,001
Profit and loss account			(1,265,055)			(1,335,721)

Shareholder's funds			234,946			164,280

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M K Budwig
Director
Approved by the board on 27 July 2026

Cookielicious Limited
Notes to the Accounts
for the year ended 31 December 2025


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). 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Electric bikes	over 2 years
	Computer equipment	over 2 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Judgements and key sources of estimation uncertainty

	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


3	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


4	Tangible fixed assets
		Computer equipment		Electric bikes		Total
£			£		£
	Cost
	At 1 January 2025	-		2,459		2,459
	Additions	2,384		-		2,384
	At 31 December 2025	2,384		2,459		4,843

	Depreciation
	At 1 January 2025	-		2,142		2,142
	Charge for the year	297		317		614
	At 31 December 2025	297		2,459		2,756

	Net book value
	At 31 December 2025	2,087		-		2,087
	At 31 December 2024	-		317		317


5	Debtors			2025		2024
£					£

	Other debtors			45,283		327,335


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			2,117		4,000
	Trade creditors			219		219
	Taxation and social security costs			-		7,262
	Other creditors			150,430		156,438
				152,766		167,919


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		2,268


8	Related party transactions

	Mario Budwig, a director of the company, has made an interest free loan to the company amounting to £17,992 (2024 - borrowed from the company £276,821). A company controlled by Mario Budwig has made an interest free loan to the company amounting to £120,737 (2024 - £126,537).


9	Other information

	Cookielicious Limited is a private company limited by shares and incorporated in England. Its registered office is: 45, Circular Road, Prestwich, M25 9NR