Cake Industries Limited - Filleted accounts

Registered number

07034823

Cake Industries Limited

Filleted Accounts

31 March 2026

Cake Industries Limited
Registered number:		07034823
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		125,856			83,308

Current assets
Stocks		12,000			12,000
Debtors	4	361,242			627,276
Cash at bank and in hand		496,941			85,618
		870,183			724,894

Creditors: amounts falling due within one year	5	(286,741)			(214,756)

Net current assets			583,442			510,138

Total assets less current liabilities			709,298			593,446

Creditors: amounts falling due after more than one year	6		(25,898)			(25,898)

Provisions for liabilities			(17,888)			(20,734)


Net assets			665,512			546,814

Capital and reserves
Called up share capital			100			100
Profit and loss account			665,412			546,714

Shareholders' funds			665,512			546,814

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.




K T Erickson
Director
Approved by the board on 8 September 2026

Cake Industries Limited
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 manufacture of bespoke architectural structures. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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:


	Leasehold land and buildings			over 10 years
	Plant and machinery			over 4 years
	Motor vehicles			over 5 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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. Current and deferred tax assets and liabilities are not discounted.

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


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					27		20


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	26,332		269,043		48,374		343,749
	Additions	17,707		78,967		-		96,674
	At 31 March 2026	44,039		348,010		48,374		440,423

	Depreciation
	At 1 April 2025	15,794		199,122		45,525		260,441
	Charge for the year	2,633		51,493		-		54,126
	At 31 March 2026	18,427		250,615		45,525		314,567

	Net book value
	At 31 March 2026	25,612		97,395		2,849		125,856
	At 31 March 2025	10,538		69,921		2,849		83,308


4	Debtors					2026		2025
£							£

	Trade debtors					272,131		543,665
	Other debtors					89,111		83,611
						361,242		627,276


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

	Trade creditors					99,756		74,879
	Taxation and social security costs					56,802		92,528
	Other creditors					130,183		47,349
						286,741		214,756


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Loans					25,898		25,898


7	Other information

	Cake Industries Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Central House
	124 High Street
	Hampton Hill
	Middlesex
	TW12 1NS