ACCOUNTS - Final Accounts

Registered number: 05282000

GATE GOURMET SUPPORT SERVICES UK LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

GATE GOURMET SUPPORT SERVICES UK LIMITED

REGISTERED NUMBER: 05282000

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	32,333	42,857
Creditors: amounts falling due within one year	6	-	(119)
Net assets		32,333	42,738

Capital and reserves
Called up share capital	7	1	1
Profit and loss account	8	32,332	42,737
		32,333	42,738

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

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.

S Nair

Director

The notes on pages 2 to 6 form part of these financial statements.

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GATE GOURMET SUPPORT SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Gate Gourmet Support Services UK Limited (“the Company") is a limited liability company, incorporated in England and Wales. The address of the Company’s registered office is Ash House, Littleton Road, Ashford, TW15 1TZ.
The Company’s principal activity during the year was the provision of operational staff to a fellow group company (Gate Gourmet London Limited).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Reduced disclosures

FRS 102 allows a qualifying entity certain disclosure exemptions, subject to certain conditions, which have been complied with, including notification of, and no objection to, the use of exemptions by the Company’s shareholders.

∙Section 7 ’Statement of Cash Flows’ — Presentation of a Statement of Cash Flow and related notes and disclosures

∙Section 11 'Basic Financial Instruments’ & Section 12 ’Other Financial Instrument Issues’ — Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income.

∙Section 33 ’Related Party Disclosures’ — Compensation for key management personnel.

The financial statements of the Company are consolidated in the financial statements of gategroup Holding AG, which is incorporated in Switzerland. The consolidated financial statements of gategroup Holding AG are available on the group’s webpage.

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GATE GOURMET SUPPORT SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.3

Going concern

The directors of the company assess the basis of preparation of the financial statements each year, and whether it is appropriate to prepare them on a going concern basis. To support their assessment of going concern, the directors have conducted a going concern review, considering the liquidity position of the business for a going concern assessment period of 12 months from the date of approval of the financial statements. This has involved completing cash flow forecasts for the going concern assessment period, including consideration of downside scenarios. From their assessment, the Directors believe that the Company will have sufficient funds to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.5

Turnover

Turnover represents amounts payable for the provision of operational staff to Gate Gourmet London Limited. Revenue is recognised when the services have been provided.

2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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GATE GOURMET SUPPORT SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

3.	Auditors' remuneration

The auditors’ fees amounting to £6,300 (2023 - £6,000) are borne by a fellow group company.

4.	Employees and directors
		2024	2023
		£	£

Wages and salaries	7,061,931	7,059,776
Social security costs	661,358	47,755
Cost of defined contribution scheme	172,730	13,172
	7,896,019	7,120,703

The average monthly number of employees, including directors, during the year was 238 (2023 - 245).

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GATE GOURMET SUPPORT SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	27,008	33,002
Other debtors	5,325	9,855
	32,333	42,857

Amounts owed by group undertakings are payable on demand and are non-interest bearing.

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	-	3
Other creditors	-	116
	-	119

Amounts owed to group undertakings are payable on demand and are non-interest bearing.

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

1 Ordinary share of £1	1	1

The Company’s ordinary shares, which carry no right to fixed income, each carry the right to one vote at general meetings of the Company.

Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.

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GATE GOURMET SUPPORT SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

9.	Related party transactions
	The Company has taken advantage of the exemptions provided by Section 33 of FRS 102 ’Related Party Disclosures’ and has not disclosed transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

10.	Ultimate parent undertaking and controlling party

The directors regard the Company's ultimate parent company and controlling party at 31 December 2024 to be gategroup Holding AG, incorporated in Switzerland.
The smallest and largest group in which the results for the year ended 31 December 2024 were consolidated was that headed by gategroup Holding AG. Copies of the group financial statements can be obtained from the group's webpage.
The immediate parent company is Gate Gourmet Switzerland GmbH, incorporated in Switzerland.
The registered address of gategroup Holding AG is Sagereistrasse 20, 8152 Glattbrugg, Switzerland.

11.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 26 September 2025 by Mark Hancock (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.

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