REGISTERED NUMBER: 05726190 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

G & H CATERING EQUIPMENT SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Gerchen

Mrs C A Gerchen

D J Slatter

Mrs S S Slatter

REGISTERED OFFICE:

Clarence Street Chambers

32 Clarence Street

Southend-on-Sea

Essex

SS1 1BD

BUSINESS ADDRESS:

Unit 27 Imperial Park

Rawreth Lane

Rayleigh

Essex

SS6 9RS

REGISTERED NUMBER:

05726190 (England and Wales)

ACCOUNTANTS:

A.R. Lee & Co.

Chartered Accountants

Clarence Street Chambers

32 Clarence Street

Southend-on-Sea

Essex

SS1 1BD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

129,484

171,157

129,484

171,157

CURRENT ASSETS

Stocks

6

33,047

36,425

Debtors

7

371,864

362,693

Cash at bank and in hand

227,174

238,035

632,085

637,153

CREDITORS

Amounts falling due within one year

8

267,885

296,022

NET CURRENT ASSETS

364,200

341,131

TOTAL ASSETS LESS CURRENT LIABILITIES

493,684

512,288

CREDITORS

Amounts falling due after more than one year

9

(64,833

)

(92,810

)

PROVISIONS FOR LIABILITIES

(32,371

)

(42,789

)

NET ASSETS

396,480

376,689

CAPITAL AND RESERVES

Called up share capital

11

1,000

1,000

Capital redemption reserve

500

500

Retained earnings

394,980

375,189

SHAREHOLDERS' FUNDS

396,480

376,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

D J Slatter - Director

S A Gerchen - Director

1.	STATUTORY INFORMATION

G & H Catering Equipment Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, has been amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

90,603

AMORTISATION

At 1 July 2024

and 30 June 2025

90,603

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

12,129

5,575

255,655

7,605

280,964

Additions

-

-

-

1,688

1,688

Disposals

-

-

-

(981

)

(981

)

At 30 June 2025

12,129

5,575

255,655

8,312

281,671

DEPRECIATION

At 1 July 2024

6,649

2,140

95,157

5,861

109,807

Charge for year

549

1,134

40,126

1,552

43,361

Eliminated on disposal

-

-

-

(981

)

(981

)

At 30 June 2025

7,198

3,274

135,283

6,432

152,187

NET BOOK VALUE

At 30 June 2025

4,931

2,301

120,372

1,880

129,484

At 30 June 2024

5,480

3,435

160,498

1,744

171,157

6.

STOCKS

30.6.25

30.6.24

£

£

Stocks

20,500

25,750

Work-in-progress

12,547

10,675

33,047

36,425

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

360,711

347,277

Other debtors

600

803

Prepayments

10,553

14,613

371,864

362,693

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

27,977

27,977

Trade creditors

98,717

112,556

Taxation and social security

106,067

111,635

Other creditors

35,124

43,854

267,885

296,022

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

64,833

92,810

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

92,810

120,787

The hire purchase debts are secured by a fixed charge over the assets financed.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

500

A Ordinary

£1

900

500

500

C Ordinary

£1

100

500

1,000

1,000