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Registered number: 09741265
Cupcake Creation Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Cupcake Creation Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
Cupcake Creation Ltd
Accountants' Report
For The Year Ended 31 August 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Cupcake Creation Ltd For The Year Ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cupcake Creation Ltd For The Year Ended 31 August 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Cupcake Creation Ltd , as a body, in accordance with the terms of our engagement letter dated 01 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Cupcake Creation Ltd and state those matters that we have agreed to state to the director of Cupcake Creation Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cupcake Creation Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Cupcake Creation Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cupcake Creation Ltd . You consider that Cupcake Creation Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Cupcake Creation Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

TaxAssist Accountants
31st July 2026

TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Cupcake Creation Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09741265

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 4,093
|  |  | - |  | 4,093
CURRENT ASSETS
Debtors | 5 | - |  | 1,777 |
Cash at bank and in hand |  | 1 |  | 1 |
|  | 1 |  | 1,778 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,538 ) |  | (9,351 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,537 ) |  | (7,573 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,537 ) |  | (3,480 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (778 )
NET LIABILITIES |  |  | (13,537 ) |  | (4,258 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Income Statement |  |  | (13,538 ) |  | (4,259 )
SHAREHOLDERS' FUNDS |  |  | (13,537) |  | (4,258)

Page 2
Page 3
Cupcake Creation Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 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 her 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 Income Statement.
On behalf of the board

Linda Maximin-Moorcroft Director
31st July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Cupcake Creation Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Cupcake Creation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09741265 . The registered office is 10a Skinners Close, Eccles, Aylesford, Kent, ME20 7JB.
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. Going Concern Disclosure
These accounts have been prepared on the going concern bais, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.
2.3. 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.
2.4. 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 | 25% on cost
Motor Vehicles | 25% on cost

Page 4
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Cupcake Creation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. 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.
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 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 7,738 | 10,000 | 17,738
As at 31 August 2025 | 7,738 | 10,000 | 17,738
Depreciation
As at 1 September 2024 | 6,145 | 7,500 | 13,645
Provided during the period | 1,593 | 2,500 | 4,093
As at 31 August 2025 | 7,738 | 10,000 | 17,738
Net Book Value
As at 31 August 2025 | - | - | -
As at 1 September 2024 | 1,593 | 2,500 | 4,093

Page 5
Page 6
Cupcake Creation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | - |  | 1,777

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,140 |  | 1,020
Director's loan account | 12,398 |  | 8,331
| 13,538 |  | 9,351

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 6