REGISTERED NUMBER: 05580495 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

WILSONJONES CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Agar

K S Bhari

S N V Kemp

SECRETARY:

L Kemp

REGISTERED OFFICE:

222 Upper Richmond Road West

London

SW14 8AH

REGISTERED NUMBER:

05580495 (England and Wales)

ACCOUNTANTS:

K S Goring & Co Chartered Accountants

222 Upper Richmond Road West

London

SW14 8AH

FIXED ASSETS

Tangible assets

4

186,444

231,084

CURRENT ASSETS

Stocks

96,069

172,954

Debtors

5

2,122,077

2,231,740

Cash at bank

907,613

697,673

3,125,759

3,102,367

CREDITORS

Amounts falling due within one year

6

1,405,280

1,464,320

NET CURRENT ASSETS

1,720,479

1,638,047

TOTAL ASSETS LESS CURRENT LIABILITIES

1,906,923

1,869,131

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,906,823

1,869,031

SHAREHOLDERS' FUNDS

1,906,923

1,869,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 5 September 2025 and were signed on its behalf by:

S N V Kemp - Director

1.	STATUTORY INFORMATION

WILSONJONES CATERING 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 represents net invoiced sales to third parties, excluding value added tax. Turnover recognition is on a cash and credit basis dependant on the contract type

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

over the period duration of contracts and Straight line between 3 & 5 years

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company's workplace pension scheme for its employees is provided through automatic enrolment pension scheme in line with Government legislation.

Under the terms of this scheme, employees make pension contributions out of their salaries, and the company also makes additional contributions.

Contributions payable for the year are charged to the profit and loss account in the period to which they relate. Staff contribution are charged to wages and salaries and company contribution are charged to pension cost.

Also, the company operates a Stakeholders pension scheme. Contribution payable to the scheme are charged to the profit and loss account in the period to which they relate.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Government grants

Government relates to HM Government Plug-in Car Grant. It is recognised on the accruals basis over the life of the vehicle to which it relates to.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 196 (2023 - 196 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

1,546,980

Additions

65,687

Disposals

(35,779

)

At 31 December 2024

1,576,888

DEPRECIATION

At 1 January 2024

1,315,896

Charge for year

83,493

Eliminated on disposal

(8,945

)

At 31 December 2024

1,390,444

NET BOOK VALUE

At 31 December 2024

186,444

At 31 December 2023

231,084

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2024

80,542

Disposals

(35,779

)

At 31 December 2024

44,763

DEPRECIATION

At 1 January 2024

22,247

Charge for year

11,191

Eliminated on disposal

(8,945

)

At 31 December 2024

24,493

NET BOOK VALUE

At 31 December 2024

20,270

At 31 December 2023

58,295

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

560,805

684,830

Other debtors

1,561,272

1,546,910

2,122,077

2,231,740

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

-

23,592

Trade creditors

140,276

320,754

Taxation and social security

213,744

191,957

Other creditors

1,051,260

928,017

1,405,280

1,464,320

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £125,000 (2023 - £70,570) were paid to the directors .

8.	ULTIMATE CONTROLLING PARTY

The directors consider the ultimate controlling parties to be the shareholders.