| CITY CAKES COMPANY LIMITED |
|
| Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CITY CAKES COMPANY LIMITED for the year ended 31 December 2025 |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CITY CAKES COMPANY LIMITED for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. |
As a CIMA Registered Member in Practice and Practising Certificate holder, we are subject to its ethical and other professional requirements which are detailed at
http://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/ |
| This report is made solely to the Board of Directors of CITY CAKES COMPANY LIMITED, as a body, in accordance with the terms of our engagement letter dated 2 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of CITY CAKES COMPANY LIMITED and state those matters that we have agreed to state to the Board of Directors of CITY CAKES COMPANY LIMITED, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CITY CAKES COMPANY LIMITED and its Board of Directors as a body for our work or for this report. |
| It is your duty to ensure that CITY CAKES COMPANY LIMITED 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 of CITY CAKES COMPANY LIMITED. You consider that CITY CAKES COMPANY LIMITED is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the accounts of CITY CAKES COMPANY LIMITED. 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 statutory accounts. |
|
| SOHAIL ZAFAR |
| KHMM LTD T/As KHMM |
| Chartered Management Accountants |
|
| 7-8 Wing Yip Business Centre |
| 395 Edgware Road |
| London |
| NW2 6LN |
|
| 23 September 2026 |
|
| CITY CAKES COMPANY LIMITED |
| Registered number: |
02736873 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
15,624 |
|
|
19,550 |
|
| Current assets |
| Stocks |
|
|
32,810 |
|
|
32,570 |
| Debtors |
4 |
|
240,743 |
|
|
229,915 |
| Cash at bank and in hand |
|
|
1,170,397 |
|
|
1,169,987 |
|
|
|
1,443,950 |
|
|
1,432,472 |
|
| Creditors: amounts falling due within one year |
5 |
|
(628,981) |
|
|
(550,000) |
|
| Net current assets |
|
|
|
814,969 |
|
|
882,472 |
|
| Net assets |
|
|
|
830,593 |
|
|
902,022 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
1,000 |
| Profit and loss account |
|
|
|
829,593 |
|
|
901,022 |
|
| Shareholders' funds |
|
|
|
830,593 |
|
|
902,022 |
|
|
|
|
|
|
|
|
| These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. |
| For the year ending 31 December 2025 s the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
|
| Director's responsibilities: |
| 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. |
|
|
|
|
| MR A TAI SIN |
MR TAN TO TO |
| Director |
Director |
| Approved by the board on 23 September 2026 |
|
| CITY CAKES COMPANY 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). |
|
|
Turnover |
|
Turnover represents net retail sales excluding Value Added Tax. |
|
|
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 |
Straight line over remaining term of the lease |
|
Fixtures, fittings, tools and equipment |
15% per annum on cost |
|
Motor vehicle(s) |
25% per annum on cost |
|
Computer equipment |
30% per annum on cost |
|
|
Stocks |
|
Stocks is valued at the lower of cost and net realisable value. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
33 |
|
31 |
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Motor vehicles |
|
Computer equipment |
|
Crockery, cutlery & utensils |
|
Total |
| £ |
£ |
£ |
£ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
16,958 |
|
367,642 |
|
56,495 |
|
25,077 |
|
4,097 |
|
470,269 |
|
Additions |
- |
|
2,650 |
|
- |
|
1,157 |
|
- |
|
3,807 |
|
At 31 December 2025 |
16,958 |
|
370,292 |
|
56,495 |
|
26,234 |
|
4,097 |
|
474,076 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
16,957 |
|
356,929 |
|
53,779 |
|
23,054 |
|
- |
|
450,719 |
|
Charge for the year |
- |
|
3,931 |
|
2,714 |
|
1,088 |
|
- |
|
7,733 |
|
At 31 December 2025 |
16,957 |
|
360,860 |
|
56,493 |
|
24,142 |
|
- |
|
458,452 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
1 |
|
9,432 |
|
2 |
|
2,092 |
|
4,097 |
|
15,624 |
|
At 31 December 2024 |
1 |
|
10,713 |
|
2,716 |
|
2,023 |
|
4,097 |
|
19,550 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
191,716 |
|
183,401 |
|
Other debtors |
49,027 |
|
46,514 |
|
|
|
|
|
|
|
|
240,743 |
|
229,915 |
|
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
298,351 |
|
237,565 |
|
Taxation and social security costs |
28,183 |
|
40,976 |
|
Other creditors |
302,447 |
|
271,459 |
|
|
|
|
|
|
|
|
628,981 |
|
550,000 |
|
|
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
CITY CAKES COMPANY LIMITED is a private company limited by shares and incorporated in England and Wales. Its registered office is: |
|
Unit 10, Cody Road |
|
Canning Town |
|
London |
|
E16 4SR |