La Creme Patisserie & Catering Co. Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05629921 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

La Creme Patisserie & Catering Co. Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I A Hindle

Mrs S Hindle

R J Hindle

Miss R A Hindle

SECRETARY:

I A Hindle

REGISTERED OFFICE:

The Old Vicarage

Glebeland Street

Cadoxton

Neath

West Glamorgan

SA10 8AY

REGISTERED NUMBER:

05629921 (England and Wales)

ACCOUNTANTS:

Cambrian & Co Ltd

13A Victoria Gardens

Neath

West Glamorgan

SA11 3AY

FIXED ASSETS

Tangible assets

5

812,858

1,002,073

CURRENT ASSETS

Stocks

32,872

45,527

Debtors

6

384,479

304,385

Cash at bank and in hand

93,273

115,165

510,624

465,077

CREDITORS

Amounts falling due within one year

7

254,075

292,511

NET CURRENT ASSETS

256,549

172,566

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,069,407

1,174,639

CREDITORS

Amounts falling due after more than one
year

8

(344,853

)

(524,899

)

PROVISIONS FOR LIABILITIES

(130,571

)

(126,625

)

NET ASSETS

593,983

523,115

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

593,883

523,015

SHAREHOLDERS' FUNDS

593,983

523,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

I A Hindle - Director

1.	STATUTORY INFORMATION

La Creme Patisserie & Catering Co. Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 10% on reducing balance

Land and Buildings are carried at fair value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 32 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

495,574

840,360

1,335,934

Additions

-

113,488

Disposals

(205,000

)

(19,982

)

(224,982

)

At 31 December 2025

290,574

933,866

1,224,440

DEPRECIATION

At 1 January 2025

-

333,861

Charge for year

-

85,001

Eliminated on disposal

-

(7,280

)

(7,280

)

At 31 December 2025

-

411,582

NET BOOK VALUE

At 31 December 2025

290,574

522,284

812,858

At 31 December 2024

495,574

506,499

1,002,073

Included in fixed assets are amounts subject to finance leases with a net book value of £141,032 (2024 £135,364).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

344,956

258,213

Other debtors

821

1,485

VAT

22,249

19,066

Prepayments and accrued income

16,453

25,621

384,479

304,385

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Hire purchase contracts

44,376

Trade creditors

68,401

37,869

Tax

37,963

32,391

Credit card

18,662

18,921

Directors' current accounts

308

50,028

Accrued expenses

84,365

108,926

254,075

292,511

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.12.25

31.12.24

£

Mortgage

-

68,974

Mortgage

307,886

396,146

Other loans - 2-5 years

20,133

30,138

Hire purchase contracts

16,834

29,641

344,853

524,899

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Hire purchase contracts

61,210

74,017

Mortgage

-

465,120

61,210

539,137

The mortgage is secured by a fixed charge on the company's property.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors operate a loan account with the company. At the balance sheet date £308 (2024 £50,028) was owed to the directors.The loan is interest free with no fixed term for repayment.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are Mr I and Mrs S Hindle by virtue of their 100% shareholding.