Caseware UK (AP4) 2023.0.135 2023.0.135 2025-01-312025-01-31false32true2024-02-01falsecatering industry.36trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02763948 2024-02-01 2025-01-31 02763948 2023-02-01 2024-01-31 02763948 2025-01-31 02763948 2024-01-31 02763948 c:Director3 2024-02-01 2025-01-31 02763948 d:Buildings 2024-02-01 2025-01-31 02763948 d:Buildings 2025-01-31 02763948 d:Buildings 2024-01-31 02763948 d:Buildings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02763948 d:MotorVehicles 2024-02-01 2025-01-31 02763948 d:MotorVehicles 2025-01-31 02763948 d:MotorVehicles 2024-01-31 02763948 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02763948 d:FurnitureFittings 2024-02-01 2025-01-31 02763948 d:FurnitureFittings 2025-01-31 02763948 d:FurnitureFittings 2024-01-31 02763948 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02763948 d:OfficeEquipment 2024-02-01 2025-01-31 02763948 d:OfficeEquipment 2025-01-31 02763948 d:OfficeEquipment 2024-01-31 02763948 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02763948 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02763948 d:CurrentFinancialInstruments 2025-01-31 02763948 d:CurrentFinancialInstruments 2024-01-31 02763948 d:Non-currentFinancialInstruments 2025-01-31 02763948 d:Non-currentFinancialInstruments 2024-01-31 02763948 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 02763948 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 02763948 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 02763948 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 02763948 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 02763948 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 02763948 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 02763948 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 02763948 d:ShareCapital 2025-01-31 02763948 d:ShareCapital 2024-01-31 02763948 d:SharePremium 2025-01-31 02763948 d:SharePremium 2024-01-31 02763948 d:RetainedEarningsAccumulatedLosses 2025-01-31 02763948 d:RetainedEarningsAccumulatedLosses 2024-01-31 02763948 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 02763948 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 02763948 c:FRS102 2024-02-01 2025-01-31 02763948 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 02763948 c:FullAccounts 2024-02-01 2025-01-31 02763948 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 02763948 2 2024-02-01 2025-01-31 02763948 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure
Registered number: 02763948












AT HOME CATERING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED
 31 JANUARY 2025





















 


img3f81.png
01483 755 399
hamlyns.com

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
                                                                        Note
£
£

 
AT HOME CATERING LIMITED
 

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025


Fixed assets
  

Tangible assets
 4 
15,379
12,709

  
15,379
12,709

Current assets
  

Stocks
 5 
6,265
5,972

Debtors: amounts falling due within one year
 6 
39,716
74,698

Cash at bank and in hand
 7 
687,913
558,124

  
733,894
638,794

Creditors: amounts falling due within one year
 8 
(207,629)
(202,200)

Net current assets
  
 
 
526,265
 
 
436,594

Total assets less current liabilities
  
541,644
449,303

Creditors: amounts falling due after more than one year
 9 
(3,248)
(12,994)

Provisions for liabilities
  

Deferred tax
 11 
(3,530)
(2,123)

  
 
 
(3,530)
 
 
(2,123)

Net assets
  
534,866
434,186


Capital and reserves
  

Called up share capital 
  
150
150

Share premium account
  
74,967
74,967

Profit and loss account
  
459,749
359,069

  
534,866
434,186


Page 1

 
AT HOME CATERING LIMITED
REGISTERED NUMBER: 02763948

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 March 2025.




Mr J Walker
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

At Home Catering Limited is a private company, limited by shares and incorporated in England and Wales,registration number 02763948. The address of the registered office is Kings House, 9-10 Haymarket, London, England, SW1Y 4BP.
These financial statements are presented in GBP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Defined benefit pension plan

The Company operates a defined benefit plan for certain employees. A defined benefit plan defines the pension benefit that the employee will receive on retirement, usually dependent upon several factors including but not limited to age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan.

The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the end of the balance sheet date less the fair value of plan assets at the balance sheet date (if any) out of which the obligations are to be settled.

The fair value of plan assets is measured in accordance with the FRS102 fair value hierarchy and in accordance with the Company's policy for similarly held assets. This includes the use of appropriate valuation techniques.

The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises:

a) the increase in net pension benefit liability arising from employee service during the period; and

b) the cost of plan introductions, benefit changes, curtailments and settlements.

The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of plan assets. This cost is recognised in profit or loss as a 'finance expense'.

Page 5

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and on a reducing balance basis..

Depreciation is provided on the following basis:

Leasehold property
-
10%
straight line
Motor vehicles
-
25%
straight line
Catering assets
-
25%
reducing balance
Computer and office equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 6

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

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.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 32 (2024 - 36).

Page 7

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Tangible fixed assets





Freehold property
Motor vehicles
Fixtures & fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 February 2024
72,205
71,087
175,152
16,350
334,794


Additions
-
-
5,518
2,679
8,197



At 31 January 2025

72,205
71,087
180,670
19,029
342,991



Depreciation


At 1 February 2024
72,205
69,767
166,888
13,226
322,086


Charge for the year on owned assets
-
1,121
2,791
1,614
5,526



At 31 January 2025

72,205
70,888
169,679
14,840
327,612



Net book value



At 31 January 2025
-
199
10,991
4,189
15,379



At 31 January 2024
-
1,320
8,264
3,124
12,708


5.


Stocks

2025
2024
£
£

Finished goods and goods for resale
6,265
5,972

6,265
5,972



6.


Debtors

2025
2024
£
£


Trade debtors
6,577
42,206

Other debtors
30,000
30,000

Called up share capital not paid
12
12

Prepayments and accrued income
3,127
2,480

39,716
74,698


Page 8

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
687,913
558,124

687,913
558,124



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
9,745
9,745

Trade creditors
51,610
43,128

Corporation tax
30,689
36,496

Other taxation and social security
88,197
99,668

Other creditors
2,585
-

Accruals and deferred income
24,803
13,163

207,629
202,200



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
3,248
12,994

3,248
12,994


Page 9

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
9,745
9,745


9,745
9,745

Amounts falling due 1-2 years

Bank loans
3,248
9,745


3,248
9,745

Amounts falling due 2-5 years

Bank loans
-
3,248


-
3,248


12,993
22,738



11.


Deferred taxation




2025


£






At beginning of year
(2,123)


Charged to profit or loss
(1,407)



At end of year
(3,530)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(3,530)
(2,123)

(3,530)
(2,123)

Page 10

 
AT HOME CATERING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £12,058 (2024 - £12,258). Contributions totalling £2,585 (2024 - £0) were payable to the fund at the balance sheet date and are included in creditors.


Page 11