REGISTERED NUMBER: 04399476 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Denby Catering Equipment Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTOR:

R Garfitt

REGISTERED OFFICE:

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

REGISTERED NUMBER:

04399476 (England and Wales)

ACCOUNTANTS:

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

FIXED ASSETS

Tangible assets

4

71,082

48,208

CURRENT ASSETS

Stocks

17,500

10,000

Debtors

5

801,683

550,865

Cash at bank and in hand

144,331

51,485

963,514

612,350

CREDITORS

Amounts falling due within one year

6

481,682

177,741

NET CURRENT ASSETS

481,832

434,609

TOTAL ASSETS LESS CURRENT LIABILITIES

552,914

482,817

CREDITORS

Amounts falling due after more than one year

7

(45,507

)

(33,750

)

PROVISIONS FOR LIABILITIES

(17,433

)

(11,701

)

NET ASSETS

489,974

437,366

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

489,874

437,266

SHAREHOLDERS' FUNDS

489,974

437,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 July 2025 and were signed by:

R Garfitt - Director

1.	STATUTORY INFORMATION

Denby Catering Equipment Limited 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.

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 is measured at the fair value of the consideration received or receivable excluding discounts, rebates and value added tax in respect of sales of catering equipment.

Tangible fixed assets

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

Improvements to property

-

5% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

1,210

6,996

76,279

4,755

89,240

Additions

-

2,619

36,010

3,816

42,445

At 28 February 2025

1,210

9,615

112,289

8,571

131,685

DEPRECIATION

At 1 March 2024

801

6,209

32,679

1,343

41,032

Charge for year

20

209

17,651

1,691

19,571

At 28 February 2025

821

6,418

50,330

3,034

60,603

NET BOOK VALUE

At 28 February 2025

389

3,197

61,959

5,537

71,082

At 29 February 2024

409

787

43,600

3,412

48,208

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

369,445

134,625

Other debtors

432,238

416,240

801,683

550,865

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

17,402

10,200

Trade creditors

249,174

106,635

Taxation and social security

203,846

50,361

Other creditors

11,260

10,545

481,682

177,741

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

45,507

33,750

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.25

29.2.24

£

£

Hire purchase contracts

62,909

43,950

Hire purchase creditors are secured against the relevant assets financed.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company was owed £12,417 (2024 - £7,045) by R A Garfitt a director. The company has not charged interest on these loans.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Denby Catering Equipment Limited for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Denby Catering Equipment Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Denby Catering Equipment Limited and state those matters that we have agreed to state to the director of Denby Catering Equipment Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Denby Catering Equipment Limited and its director for our work or for this report.

It is your duty to ensure that Denby Catering Equipment Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Denby Catering Equipment Limited. You consider that Denby Catering Equipment 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 financial statements of Denby Catering Equipment 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 financial statements.

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

31 July 2025