Bretton Caterers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04972531

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		175,812		160,294

			175,812		160,294
CURRENT ASSETS
Stocks	6	2,560		2,420
Debtors	7	35,632		26,641
Cash at bank and in hand		24,747		17,309

		62,939		46,370
Creditors: Amounts Falling Due Within One Year	8	(86,588 )		(66,098 )

NET CURRENT ASSETS (LIABILITIES)			(23,649 )		(19,728 )

TOTAL ASSETS LESS CURRENT LIABILITIES			152,163		140,566

Creditors: Amounts Falling Due After More Than One Year	9		(116,894 )		(99,783 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(26,103 )		(23,129 )

NET ASSETS			9,166		17,654

CAPITAL AND RESERVES
Called up share capital	11		120		120
Profit and Loss Account			9,046		17,534

SHAREHOLDERS' FUNDS			9,166		17,654

Page 1

Page 2

Bretton Caterers Limited

Balance Sheet (continued)

As At 31 December 2024

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Bateman

Director

11 August 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bretton Caterers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04972531 . The registered office is 550 Valley Road, Basford, Nottingham, Nottinghamshire, NG5 1JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

Bretton Caterers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2023: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	13,000

As at 31 December 2024	13,000

Amortisation
As at 1 January 2024	13,000

As at 31 December 2024	13,000

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	37,820	74,825	284,530	3,671	400,846
Additions	-	-	49,177	-	49,177

As at 31 December 2024	37,820	74,825	333,707	3,671	450,023

Depreciation
As at 1 January 2024	-	65,720	171,161	3,671	240,552
Provided during the period	-	1,219	32,440	-	33,659

As at 31 December 2024	-	66,939	203,601	3,671	274,211

Net Book Value
As at 31 December 2024	37,820	7,886	130,106	-	175,812

As at 1 January 2024	37,820	9,105	113,369	-	160,294

Page 4

Page 5

Bretton Caterers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Stocks

	2024	2023
	£	£
Stock	2,560	2,420

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	35,632	26,641

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	19,581	15,956
Trade creditors	7,599	6,150
Bank loans and overdrafts	5,000	5,000
Corporation tax	7,702	3,461
Other taxes and social security	781	740
VAT	2,773	7,495
Other creditors	274	90
Accruals and deferred income	2,000	2,000
Directors' loan accounts	40,878	25,206

	86,588	66,098

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	87,727	65,616
Bank loans	29,167	34,167

	116,894	99,783

10. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	19,581	15,956
Later than one year and not later than five years	87,727	65,616

	107,308	81,572

	107,308	81,572

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	120	120

Page 5