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Registered number: 00681306









GATE GOURMET HEATHROW LIMITED









DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2024

 
GATE GOURMET HEATHROW LIMITED
 
 
COMPANY INFORMATION


Directors
S Nair 
N A N Van Den Berg 
A W G Vogt 




Company secretary
B Thomas



Registered number
00681306



Registered office
Ash House

Littleton Road

Ashford

England

TW15 1TZ




Independent auditors
Barnes Roffe LLP
Chartered Accountants and Statutory Auditors

3 Brook Business Centre

Cowley Mill Road

Uxbridge

Middlesex

UB8 2FX





 
GATE GOURMET HEATHROW LIMITED
 

CONTENTS



Page
Directors' report
 
1 - 2
Independent auditors' report
 
3 - 7
Statement of comprehensive income
 
8
Statement of financial position
 
9
Statement of changes in equity
 
10
Notes to the financial statements
 
11 - 14


 
GATE GOURMET HEATHROW LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 29 JUNE 2024

The directors present their report and the financial statements for the year ended 29 June 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic report

The company is exempt from including the Strategic report in the financial statement under Companies Act 2006 section 414B(b).

Results and dividends

During the year, the company made £Nil profits (2023 - £Nil) 

Page 1

 
GATE GOURMET HEATHROW LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 29 JUNE 2024


Directors

The directors who served during the year were:

S Nair 
N A N Van Den Berg 
M Turner (resigned 12 July 2023)
A W G Vogt 

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsBarnes Roffe LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 14 March 2025 and signed on its behalf.
 





S Nair
Director

Page 2

 
GATE GOURMET HEATHROW LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GATE GOURMET HEATHROW LIMITED
 

Opinion


We have audited the financial statements of Gate Gourmet Heathrow Limited (the 'Company') for the year ended 29 June 2024, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 29 June 2024 and of its result for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 3

 
GATE GOURMET HEATHROW LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GATE GOURMET HEATHROW LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' report has been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to take advantage of the small companies' exemption from the requirement to prepare a Strategic report.


Page 4

 
GATE GOURMET HEATHROW LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GATE GOURMET HEATHROW LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with law and regulations, was as follows:
 
The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
We identified the laws and regulations applicable to the company through discussion with directors and other management, and from our commercial knowledge and experience of the relevant sector;
The specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, are as follows:
o Companies Act 2006.
o FRS102.
o Tax legislation.
 
We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and reviewing supporting evidence where applicable; and
Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulation were identified. The audit team remained alert to instances of non-compliance throughout the audit.
Page 5

 
GATE GOURMET HEATHROW LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GATE GOURMET HEATHROW LIMITED (CONTINUED)


 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by:
 
Making enquiries of management as to where they consider there was susceptibility to fraud and their knowledge of actual suspected and alleged fraud;
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;
Reviewing the financial statements and testing the disclosures against supporting documentation;
Performing analytical procedures to identify any unusual or unexpected trends or anomalies;
Inspecting and testing journal entries to identify unusual or unexpected transactions;
Assessing whether judgement and assumptions made in determining significant accounting estimates were indicative of management bias; and
Investigating the rationale behind significant transactions, or transactions that are unusual or outside the company’s usual course of business.
 
The areas that we identified as being susceptible to misstatement through fraud were:
 
Management bias in the estimates and judgements made; and
Management override of controls; and
Posting of unusual journals or transactions.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 6

 
GATE GOURMET HEATHROW LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GATE GOURMET HEATHROW LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Mark Hancock FCA (Senior statutory auditor)
for and on behalf of
Barnes Roffe LLP
Chartered Accountants and Statutory Auditors
3 Brook Business Centre
Cowley Mill Road
Uxbridge
Middlesex
UB8 2FX

14 March 2025
Page 7

 
GATE GOURMET HEATHROW LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 29 JUNE 2024

2024
2023
Note
£
£

  

Administrative expenses
  
(401,426)
(401,426)

Other operating income
 4 
401,426
401,426

Operating profit
 5 
-
-

Profit for the financial year
  
-
-

Total comprehensive income for the year
  
-
-

The notes on pages 11 to 14 form part of these financial statements.

Page 8

 
GATE GOURMET HEATHROW LIMITED
REGISTERED NUMBER: 00681306

STATEMENT OF FINANCIAL POSITION
AS AT 29 JUNE 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 8 
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
 10 
1
1

  
1
1


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 March 2025.




S Nair
Director


The notes on pages 11 to 14 form part of these financial statements.

Page 9

 
GATE GOURMET HEATHROW LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 JUNE 2024


Called up share capital
Total equity

£
£

At 30 June 2023
1
1
Total comprehensive income for the year
-
-


At 29 June 2024
1
1



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 JUNE 2023


Called up share capital
Total equity

£
£

At 30 June 2022
1
1
Total comprehensive income for the year
-
-


At 29 June 2023
1
1


The notes on pages 11 to 14 form part of these financial statements.

Page 10

 
GATE GOURMET HEATHROW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024

1.


General information

Gate Gourmet Heathrow Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Ash House, Littleton Road, Ashford, England, TW15 1TZ.
The company specialised in the provision of management services and rental of equipment to fellow group companies, but ceased to actively trade on 15 November 2016.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

  
2.2

Going concern

The directors note that the company is trading adequately and has sufficient working capital and other finances available to continue trading for a period of not less than twelve  months from the Statement of financial position date. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

  
2.4

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the statement of financial position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the statement of financial position.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 11

 
GATE GOURMET HEATHROW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024

2.Accounting policies (continued)

  
2.6

Cash flow

The company has taken exemption from producing a cashflow as it is included in the ultimate parent's consolidated financial statements.

 
2.7

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from and loans to related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

No significant judgments in applying accounting policies or significant estimates have had to be made by management in preparing these financial statements. 


4.


Other operating income

2024
2023
£
£

Management charge income
401,426
401,426

401,426
401,426



5.


Operating profit

The operating profit is stated as £Nil (2023 - £Nil) after charging:

2024
2023
£
£

Other operating lease rentals
401,426
401,426

Audit fees of £3,373 (2023 - £3,275) have been borne by the fellow group company, Gate Gourmet London Limited.  

Page 12

 
GATE GOURMET HEATHROW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024

6.


Employees




The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Administration
3
4


7.


Directors' remuneration

During the year, no director received any emoluments (2023 -  £Nil).





8.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1
1

1
1



9.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets that are debt instruments measured at amortised cost
1
1




Financial assets that are debt instruments measured at amortised cost comprise amounts owed by group undertakings.


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1  Ordinary share of £1
1
1


Page 13

 
GATE GOURMET HEATHROW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024

11.


Commitments under operating leases

At 29 June 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£

Land and buildings


Not later than 1 year
67,782
401,426

Later than 1 year and not later than 5 years
-
250,891

67,782
652,317


12.


Related party transactions

The company is exempt under FRS 102 from disclosing related party transactions with other companies that are wholly owned within the group.


13.


Controlling and Ultimate parent company

The company’s ultimate parent company is gategroup Holding AG, incorporated in Switzerland. gategroup Holding AG is equally owned by RRJ Capital, an investment firm based in Singapore and Hong Kong and Temasek, a state-owned investment company based in Singapore. RRJ Capital is considered to be an ultimate controlling party.
The smallest and largest group in which the results of the company for the year ended 29 June 2024 were consolidated was that headed by gategroup Holding AG, which is incorporated and has registered office at Sägereistrasse 20, 8152 Opfikon, Switzerland. Copies of the Group financial statements may be obtained from the company’s webpage.
The immediate parent company is Gate Gourmet UK Purchase Company Limited.

 
Page 14