2024-04-012025-03-312025-03-31false10760723RELISH THE CATERER 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RELISH THE CATERER LTD

Registered Number
10760723
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

RELISH THE CATERER LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

CARTWRIGHT, Joanne
CARTWRIGHT, Joseph John

Registered Address

5 Oslo Close
Tyne Tunnel Trading Estate
Newcastle Upon Tyne
NE29 7SZ

Registered Number

10760723 (England and Wales)
RELISH THE CATERER LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3159,852196,618
159,852196,618
Current assets
Debtors140,03136,865
Cash at bank and on hand119,025140,079
259,056176,944
Creditors amounts falling due within one year4(188,874)(142,146)
Net current assets (liabilities)70,18234,798
Total assets less current liabilities230,034231,416
Creditors amounts falling due after one year5(11,754)(19,786)
Provisions for liabilities6(33,996)-
Net assets184,284211,630
Capital and reserves
Called up share capital1010
Profit and loss account184,274211,620
Shareholders' funds184,284211,630
The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2025, and are signed on its behalf by:
CARTWRIGHT, Joanne
Director
Registered Company No. 10760723
RELISH THE CATERER LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, where the reversal of those differences is expected to result in a tax liability or credit in future periods. This is the first year the company has prepared its accounts under FRS 102 Section 1A and has accounted for deferred taxation in accordance with Section 29 of FRS 102. A deferred tax liability of £33,996 has been recognised at the balance sheet date (2024: £nil). This relates primarily to temporary differences between the net book value and tax written down value of tangible fixed assets, arising due to differences between accounting depreciation and capital allowances claimed. The deferred tax liability has been calculated at the prevailing UK corporation tax rate of 25%, being the rate expected to apply when the timing differences reverse.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery33
Vehicles33
Office Equipment33
2.Average number of employees

20252024
Average number of employees during the year3630
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2444,260230,6605,344280,264
Additions-47,52139047,911
At 31 March 2544,260278,1815,734328,175
Depreciation and impairment
At 01 April 2426,50553,9243,21783,646
Charge for year8,65626,9961,35837,010
Other adjustments-47,667-47,667
At 31 March 2535,161128,5874,575168,323
Net book value
At 31 March 259,099149,5941,159159,852
At 31 March 2417,755176,7362,127196,618
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables127,100115,656
Bank borrowings and overdrafts-1,098
Taxation and social security61,77425,392
Total188,874142,146
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts11,75419,786
Total11,75419,786
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)33,996-
Total33,996-