Cartmel Sticky Toffee Pudding Co. Ltd.

Registered number

03959561

Unaudited Filleted Accounts

For the Year Ended

31 March 2026

Cartmel Sticky Toffee Pudding Co. Ltd.
Registered number:		03959561
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		1,284,439			1,286,059
Investments	5		408,178			408,178
			1,692,617			1,694,237

Current assets
Stocks		329,609			298,756
Debtors	6	325,712			313,553
Cash at bank and in hand		1,701,760			1,555,573
		2,357,081			2,167,882

Creditors: amounts falling due within one year	7	(417,427)			(322,719)

Net current assets			1,939,654			1,845,163

Total assets less current liabilities			3,632,271			3,539,400


Provisions for liabilities			(72,770)			(69,370)


Net assets			3,559,501			3,470,030

Capital and reserves
Called up share capital			1,000			1,000
Capital redemption reserve			111			111
Profit and loss account			3,558,390			3,468,919

Shareholders' funds			3,559,501			3,470,030

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.



S M Johns
Director
Approved by the board on 21 July 2026

Cartmel Sticky Toffee Pudding Co. Ltd.
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).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings (excluding land)			over 50 years
	Factory plant and machinery			over 20 years
	Plant and machinery			10% reducing balance
	Motor vehicles			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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 (ie 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					26		26


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							137,500
	At 31 March 2026							137,500

	Amortisation
	At 1 April 2025							137,500
	At 31 March 2026							137,500

	Net book value
	At 31 March 2026							-

	Old goodwill is written off in equal annual instalments over its estimated economic life of 20 years and new goodwill is written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	1,478,034		751,380		80,261		2,309,675
	Additions	-		50,395		-		50,395
	At 31 March 2026	1,478,034		801,775		80,261		2,360,070

	Depreciation
	At 1 April 2025	466,623		483,255		73,738		1,023,616
	Charge for the year	21,252		29,234		1,529		52,015
	At 31 March 2026	487,875		512,489		75,267		1,075,631

	Net book value
	At 31 March 2026	990,159		289,286		4,994		1,284,439
	At 31 March 2025	1,011,411		268,125		6,523		1,286,059


5	Investments

Other
investments
£
	Valuation
	At 1 April 2025							408,178

	At 31 March 2026							408,178

	The 2020 valuations were made by the directors on an open market value for existing use basis.


6	Debtors					2026		2025
£							£

	Trade debtors					232,083		218,839
	Other debtors					93,629		94,714
						325,712		313,553

	Amounts due after more than one year included above					13,000		13,000

	Included within other debtors is a loan to S M Johns, a director, amounting to £40,000 (2025 - £40,000). No interest is payable on the loan. The loan is repayable on demand.


7	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					217,239		136,957
	Corporation tax					112,075		87,293
	Other taxes and social security costs					15,452		11,750
	Other creditors					72,661		86,719
						417,427		322,719


8	Pension commitments

	The Company contributes to a defined contribution pension scheme. The assets of the scheme are administered by an independent pensions provider. The pension cost charge represents contributions payable by the Company to the fund and amounted to £59,044 (2025 - £190,264) Contributions totalling £5,039 (2025 - £34,583) were payable at the balance sheet date.


9	Other information

	Cartmel Sticky Toffee Pudding Co. Ltd. is a private company limited by shares and incorporated in England. Its registered office is:
	Moor Lane
	Flookburgh
	Grange-over-Sands
	Cumbria
	LA11 7LS