Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31falsefalse2023-11-01Retail sale in non-specialised stores with food, beverages or tobacco predominating, Take-away food shops and mobile food stands, Event catering activities, Other food services2120truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13272801 2023-11-01 2024-10-31 13272801 2022-11-01 2023-10-31 13272801 2024-10-31 13272801 2023-10-31 13272801 c:Director1 2023-11-01 2024-10-31 13272801 d:Buildings d:LongLeaseholdAssets 2023-11-01 2024-10-31 13272801 d:Buildings d:LongLeaseholdAssets 2024-10-31 13272801 d:Buildings d:LongLeaseholdAssets 2023-10-31 13272801 d:PlantMachinery 2023-11-01 2024-10-31 13272801 d:PlantMachinery 2024-10-31 13272801 d:PlantMachinery 2023-10-31 13272801 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13272801 d:OfficeEquipment 2023-11-01 2024-10-31 13272801 d:OfficeEquipment 2024-10-31 13272801 d:OfficeEquipment 2023-10-31 13272801 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13272801 d:ComputerEquipment 2023-11-01 2024-10-31 13272801 d:ComputerEquipment 2024-10-31 13272801 d:ComputerEquipment 2023-10-31 13272801 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13272801 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13272801 d:CurrentFinancialInstruments 2024-10-31 13272801 d:CurrentFinancialInstruments 2023-10-31 13272801 d:Non-currentFinancialInstruments 2024-10-31 13272801 d:Non-currentFinancialInstruments 2023-10-31 13272801 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 13272801 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13272801 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 13272801 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 13272801 d:ShareCapital 2024-10-31 13272801 d:ShareCapital 2023-10-31 13272801 d:RetainedEarningsAccumulatedLosses 2024-10-31 13272801 d:RetainedEarningsAccumulatedLosses 2023-10-31 13272801 c:OrdinaryShareClass1 2023-11-01 2024-10-31 13272801 c:OrdinaryShareClass1 2024-10-31 13272801 c:OrdinaryShareClass1 2023-10-31 13272801 c:OrdinaryShareClass2 2023-11-01 2024-10-31 13272801 c:OrdinaryShareClass2 2024-10-31 13272801 c:OrdinaryShareClass2 2023-10-31 13272801 c:FRS102 2023-11-01 2024-10-31 13272801 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13272801 c:FullAccounts 2023-11-01 2024-10-31 13272801 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13272801 d:WithinOneYear 2024-10-31 13272801 d:WithinOneYear 2023-10-31 13272801 d:BetweenOneFiveYears 2024-10-31 13272801 d:BetweenOneFiveYears 2023-10-31 13272801 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13272801










PAVILION FOODS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
PAVILION FOODS LTD
REGISTERED NUMBER: 13272801

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
408,081
459,745

  
408,081
459,745

Current assets
  

Stocks
 5 
71,358
60,967

Debtors: amounts falling due within one year
 6 
51,655
37,390

Cash at bank and in hand
  
51,672
95,701

  
174,685
194,058

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(46,863)
(56,948)

Net current assets
  
 
 
127,822
 
 
137,110

Total assets less current liabilities
  
535,903
596,855

Creditors: amounts falling due after more than one year
 8 
(1,088,356)
(1,091,526)

  

Net liabilities
  
(552,453)
(494,671)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(552,553)
(494,771)

  
(552,453)
(494,671)


Page 1

 
PAVILION FOODS LTD
REGISTERED NUMBER: 13272801

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

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 comprehensive income 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 by: 






M L Judah
Director

Date: 17 July 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
PAVILION FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Pavilion Foods Limited is a private company limited by shares and registered in England and Wales. The registered office is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB.

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

Going concern

As shown by the financial statements the liabilities of the company exceed its assets and the company meets its day to day working capital requirements through financial support from the director. Since the director has sufficient resources to continue financing the company up until the company turns a profit then it is agreed that loans from the director will not be called in until the company has sufficient funds to repay the loan. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

 
2.3

Revenue

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. 

 
2.4

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.

 
2.5

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.

Page 3

 
PAVILION FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
straight line
Plant and machinery
-
10%
straight line
Office equipment
-
15%
reducing balance
Computer equipment
-
10%
straight line

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 4

 
PAVILION FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 21 (2023 - 20).


4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 November 2023
472,433
71,447
9,136
17,659
570,675


Additions
5,121
580
448
-
6,149



At 31 October 2024

477,554
72,027
9,584
17,659
576,824



Depreciation


At 1 November 2023
92,130
13,519
2,052
3,229
110,930


Charge for the year on owned assets
47,755
7,179
1,113
1,766
57,813



At 31 October 2024

139,885
20,698
3,165
4,995
168,743



Net book value



At 31 October 2024
337,669
51,329
6,419
12,664
408,081



At 31 October 2023
380,303
57,928
7,084
14,430
459,745

Page 5

 
PAVILION FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
71,358
60,967

71,358
60,967



6.


Debtors

2024
2023
£
£


Trade debtors
20,006
13,444

Other debtors
9,027
9,087

Prepayments and accrued income
22,622
14,859

51,655
37,390



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
-
7,607

Other taxation and social security
18,533
19,619

Other creditors
129
764

Accruals and deferred income
28,201
28,958

46,863
56,948



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Other creditors
1,088,356
1,091,526

1,088,356
1,091,526


Page 6

 
PAVILION FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



51 (2023 - 51) A ordinary shares of £1.00 each
51
51
49 (2023 - 49) B ordinary shares of £1.00 each
49
49

100

100

All shares rank pari passu with each other, however the directors have the authority to pay differing rates of dividends on each class of share.



10.


Pension commitments

During the year the company made contributions totalling £2,280 (2023: £2,910) to a defined contribution pension scheme.
At the year end a balance of £10 (2023: £493) was payable to the scheme by the Company.


11.


Commitments under operating leases

At 31 October 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
72,736
72,974

Later than 1 year and not later than 5 years
65,000
136,280

137,736
209,254


12.


Related party transactions

At the balance sheet date the director was owed £1,088,356 (2023: £1,091,526). This is a non-interest bearing loan with no set repayment date.


Page 7