Company Registration No. 14014037 (England and Wales)
Vistar Catering Limited
Unaudited accounts
for the year ended 31 March 2025
Vistar Catering Limited
Unaudited accounts
Contents
Vistar Catering Limited
Company Information
for the year ended 31 March 2025
Director
Mrs Nadine Travis
Company Number
14014037 (England and Wales)
Registered Office
3 Hartwood Gardens
Waterlooville
Hampshire
PO8 8RA
England
Accountants
J S Accounting Consultant Limited
188A
WEST STREET
Fareham
Hampshire
PO16 0HP
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Vistar Catering Limited
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Vistar Catering Limited for the year ended
31 March 2025 as set out on pages
5 -
9 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Vistar Catering Limited, as a body, in accordance with the terms of our engagement letter dated 1 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Vistar Catering Limited and state those matters that we have agreed to state to the Board of Directors of Vistar Catering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vistar Catering Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Vistar Catering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Vistar Catering Limited. You consider that Vistar Catering Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Vistar Catering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
J S Accounting Consultant Limited
Chartered Certified Accountants
188A
WEST STREET
Fareham
Hampshire
PO16 0HP
24 July 2025
Vistar Catering Limited
Statement of financial position
as at 31 March 2025
Intangible assets
2,800
4,200
Tangible assets
15,250
22,622
Cash at bank and in hand
17,163
8,964
Creditors: amounts falling due within one year
(64,566)
(73,517)
Net current liabilities
(46,106)
(53,196)
Total assets less current liabilities
(28,056)
(26,374)
Creditors: amounts falling due after more than one year
(7,001)
(11,440)
Net liabilities
(35,057)
(37,814)
Called up share capital
1
1
Profit and loss account
(35,058)
(37,815)
Shareholders' funds
(35,057)
(37,814)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2025 and were signed on its behalf by
Mrs Nadine Travis
Director
Company Registration No. 14014037
Vistar Catering Limited
Notes to the Accounts
for the year ended 31 March 2025
Vistar Catering Limited is a private company, limited by shares, registered in England and Wales, registration number 14014037. The registered office is 3 Hartwood Gardens, Waterlooville, Hampshire, PO8 8RA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards
incidental to ownership. Lease payments are recognised as an expense over the lease term on a
straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense
over the lease term, on a straight-line basis.
Defined Contribution Pension plan
Contributions to defined contribution plans are recognised as an expense in the period in which the
related service is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in future payments or a cash refund.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Vistar Catering Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
Goodwill is the difference between amounts paid on the acquisition of business and the fair value of the
separable net assets. It is amortised on straight line basis to profit and loss account over its estimated
economic life of 5 years. The company review for impairment indication annually
Vistar Catering Limited
Notes to the Accounts
for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery
Tangible assets are initially measured at cost, and are subsequently measured at cost less any
accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation
less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other
comprehensive income and accumulated in capital and reserves. However, the increase is recognised
in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously
recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation
is recognised in other comprehensive income to the extent of any previously recognised revaluation
increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated
revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised
in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over
the useful economic life of that asset as follows:
Plant and machinery 20% straight line
Office equipment 20% straight line
Fixtures and fittings 20% straight line
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,439
4,439
Taxes and social security
7,346
8,270
Other creditors
52,781
59,806
Vistar Catering Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).