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Company No: 05306281 (England and Wales)

CARE CATERING LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

CARE CATERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

Contents

CARE CATERING LIMITED

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
CARE CATERING LIMITED

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
DIRECTOR D J Owen
REGISTERED OFFICE Unit C1 Moorfield Point
Slyfield Industrial Estate
Guildford
GU1 1RU
United Kingdom
COMPANY NUMBER 05306281 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
CARE CATERING LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2024
CARE CATERING LIMITED

BALANCE SHEET (continued)

AS AT 31 DECEMBER 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 115,421 85,165
115,421 85,165
Current assets
Debtors 4 114,130 124,005
Cash at bank and in hand 14,285 38,721
128,415 162,726
Creditors: amounts falling due within one year 5 ( 168,175) ( 206,620)
Net current liabilities (39,760) (43,894)
Total assets less current liabilities 75,661 41,271
Creditors: amounts falling due after more than one year 6 ( 23,818) ( 8,190)
Provision for liabilities 7, 8 ( 14,100) ( 10,290)
Net assets 37,743 22,791
Capital and reserves
Called-up share capital 9 2 2
Profit and loss account 37,741 22,789
Total shareholder's funds 37,743 22,791

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Care Catering Limited (registered number: 05306281) were approved and authorised for issue by the Director on 06 June 2025. They were signed on its behalf by:

D J Owen
Director
CARE CATERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
CARE CATERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Care Catering Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit C1 Moorfield Point, Slyfield Industrial Estate, Guildford, GU1 1RU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life.
The land and buildings policy below is for leasehold only.

Land and buildings 5 years straight line
Leasehold improvements 5 years straight line
Plant and machinery 5 years straight line
Vehicles 4 years straight line
Fixtures and fittings 5 years straight line
Office equipment 4 years straight line
Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 24 24

3. Tangible assets

Land and buildings Leasehold improve-
ments
Plant and machinery Vehicles Fixtures and fittings Office equipment Total
£ £ £ £ £ £ £
Cost
At 01 January 2024 7,380 47,591 253,874 173,580 1,199 20,964 504,588
Additions 0 0 16,488 51,040 0 0 67,528
Disposals 0 0 0 ( 29,018) 0 0 ( 29,018)
At 31 December 2024 7,380 47,591 270,362 195,602 1,199 20,964 543,098
Accumulated depreciation
At 01 January 2024 7,380 29,872 215,436 146,966 1,199 18,570 419,423
Charge for the financial year 0 5,345 14,040 16,876 0 1,011 37,272
Disposals 0 0 0 ( 29,018) 0 0 ( 29,018)
At 31 December 2024 7,380 35,217 229,476 134,824 1,199 19,581 427,677
Net book value
At 31 December 2024 0 12,374 40,886 60,778 0 1,383 115,421
At 31 December 2023 0 17,719 38,438 26,614 0 2,394 85,165

4. Debtors

2024 2023
£ £
Trade debtors 50,274 91,704
Prepayments and accrued income 49,214 12,663
VAT recoverable 14,642 8,371
Corporation tax 0 11,267
114,130 124,005

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 33,862 41,568
Amounts owed to director 102,108 125,608
Accruals 2,904 21,375
Other taxation and social security 8,511 7,737
Obligations under finance leases and hire purchase contracts 18,745 8,456
Other creditors 2,045 1,876
168,175 206,620

6. Creditors: amounts falling due after more than one year

2024 2023
£ £
Obligations under finance leases and hire purchase contracts 23,818 8,190

There are no amounts included above in respect of which any security has been given by the small entity.

7. Provision for liabilities

2024 2023
£ £
Deferred tax 14,100 10,290

8. Deferred tax

2024 2023
£ £
At the beginning of financial year ( 10,290) ( 15,737)
(Charged)/credited to the Profit and Loss Account ( 3,810) 5,447
At the end of financial year ( 14,100) ( 10,290)

9. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
2 A ordinary shares of £ 1.00 each 2 2