Company No: 03109662 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	2	9,886		12,557
Investment property	3	450,000		450,000
		459,886		462,557
Current assets
Stocks		1,000		1,000
Debtors	4	60,473		89,341
Cash at bank and in hand		291,464		296,254
		352,937		386,595
Creditors: amounts falling due within one year	5	( 80,374)		( 102,945)
Net current assets		272,563		283,650
Total assets less current liabilities		732,449		746,207
Provision for liabilities	6	( 49,525)		( 44,169)
Net assets		682,924		702,038
Capital and reserves
Called-up share capital	7	1,000		1,000
Profit and loss account	8	681,924		701,038
Total shareholders' funds		682,924		702,038

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Catering Equipment Supply Co Ltd (registered number: 03109662) were approved and authorised for issue by the Board of Directors on 25 September 2025. They were signed on its behalf by:

Mr H S Coleman Director

1. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

2. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£
Cost
At 01 January 2024	845		37,206		4,986		2,739		45,776
Additions	0		0		0		583		583
Disposals	0		0		( 1,480)		0		( 1,480)
At 31 December 2024	845		37,206		3,506		3,322		44,879
Accumulated depreciation
At 01 January 2024	819		24,826		4,929		2,645		33,219
Charge for the financial year	6		3,096		15		132		3,249
Disposals	0		0		( 1,474)		0		( 1,474)
At 31 December 2024	825		27,921		3,470		2,777		34,993
Net book value
At 31 December 2024	20		9,285		36		545		9,886
At 31 December 2023	26		12,380		57		94		12,557

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2024	450,000
As at 31 December 2024	450,000

Valuation

The investment property was valued on an open market basis by the directors on 31 December 2024.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2024		2023
	£		£
Historic cost	235,000		235,000

4. Debtors

	2024		2023
	£		£
Trade debtors	53,980		86,086
Amounts owed by directors	6,493		0
VAT recoverable	0		3,255
	60,473		89,341

Director's overdrawn balance at the year end was £6,493 and this was repaid within nine months after the year end.

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	64,170		80,791
Amounts owed to directors	0		3,379
Accruals	4,240		4,000
Taxation and social security	11,749		14,775
Other creditors	215		0
	80,374		102,945

6. Deferred tax

	2024		2023
	£		£
At the beginning of financial year	( 44,169)		( 46,985)
(Charged)/credited to the Statement of Income and Retained Earnings	( 5,356)		2,816
At the end of financial year	( 49,525)		( 44,169)

The deferred taxation balance is made up as follows:

	2024		2023
	£		£
Accelerated capital allowances	( 2,472)		( 2,763)
Revaluation of investment property	( 47,053)		( 41,406)
	( 49,525)		( 44,169)

7. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

8. Reserves

Investment property revaluation reserve

Included within reserves is non-distributable investment property reserves of £167,947 (2023: £173,594)

9. Ultimate controlling party

The ultimate controlling party is H.S Coleman.