Cachet (UK) Limited 31/03/2025 iXBRL

Company registration number: 03627487

Cachet (UK) Limited

Unaudited filleted financial statements

31 March 2025

Cachet (UK) Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Cachet (UK) Limited

Directors and other information


	Directors	Louise Williams


	Company number	03627487


	Registered office	Field Cottage
		Blyth Road
		Oldcotes
		Worksop
		S81 8JL


	Accountants	Dickson Middleton
		20 Barnton Street
		Stirling
		FK8 1NE

Cachet (UK) Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Cachet (UK) Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cachet (UK) Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the board of directors of Cachet (UK) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cachet (UK) Limited and state those matters that we have agreed to state to the board of directors of Cachet (UK) Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cachet (UK) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cachet (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cachet (UK) Limited. You consider that Cachet (UK) 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 financial statements of Cachet (UK) 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 financial statements.

Dickson Middleton

Chartered Accountants

20 Barnton Street

Stirling

FK8 1NE

2 October 2025

Cachet (UK) Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	4	-		-
Tangible assets	5	-		342
		_______		_______
			-		342

Current assets
Stocks		17,433		16,093
Debtors	6	2,349		1,161
Cash at bank and in hand		6,035		7,704
		_______		_______
		25,817		24,958
Creditors: amounts falling due
within one year	7	( 29,194)		( 29,513)
		_______		_______
Net current liabilities			( 3,377)		( 4,555)
			_______		_______
Total assets less current liabilities			( 3,377)		( 4,213)

			_______		_______
Net liabilities			( 3,377)		( 4,213)
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 3,379)		( 4,215)
			_______		_______
Shareholders deficit			( 3,377)		( 4,213)
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 October 2025 , and are signed on behalf of the board by:

Louise Williams

Director

Company registration number: 03627487

Cachet (UK) Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Field Cottage, Blyth Road, Oldcotes, Worksop, S81 8JL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity, rounded to the nearest £.

Going concern

The company continues to meet its liabilities as they fall due and the director has agreed not to draw down their loan to the company until there are sufficient reserves to do so. In these circumstances the director considers it appropriate to prepare the financial statements under the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and subsequently measured at settlement value. The company has only basic financial instruments.

4. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	60,000	60,000
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	60,000	60,000
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	8,769	8,769
	_______	_______
Depreciation
At 1 April 2024	8,427	8,427
Charge for the year	342	342
	_______	_______
At 31 March 2025	8,769	8,769
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	342	342
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	2,043	947
Other debtors	306	214
	_______	_______
	2,349	1,161
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	248	462
Corporation tax	276	394
Social security and other taxes	707	197
Other creditors	27,963	28,460
	_______	_______
	29,194	29,513
	_______	_______

8. Controlling party

The company is controlled by L Williams.