For the financial year ended 31 January 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Hedley's Catering Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10, Bamel Way, Gloucester Business Park Brockworth, Gloucester, Gloucestershire, United Kingdom, GL3 4BH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company had net liabilities at the balance sheet datetrue. The directors have considered the cash flow requirements of the company for a period of at least twelve months from the date of approval of these financial statements. The directors believe that the company will be able to generate sufficient cash flow for it to continue operations. As a result of these considerations, the directors believe that the company remains a going concern and that it is therefore appropriate to draw up the financial statements on that basis.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Buffet and sandwich sales are recognised when an invoice is raised and van sales are recognised at the point of sale.

Goodwill being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years starting in 2015.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

The average monthly number of persons (including directors) employed by the company during the year was:

Obligations under finance leases are secured, on an agreement by agreement basis, against the asset for which the finance was acquired.

J A and Mrs R G Oram

Sole directors and shareholders

In a previous period, the directors loaned the company £98,508. During the period, the company repaid the directors in full and loaned the directors £11,940. The amount due from the directors at year end was £11,940 (2024 due to the directors: £98,508). The amount is unsecured, interest-free and repayable on demand.