Catercare Catering Equipment Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05773065

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		11,000
Tangible Assets	5		22,228		28,950

			22,228		39,950
CURRENT ASSETS
Stocks	6	6,000		5,000
Debtors	7	48,874		34,545
Cash at bank and in hand		216,610		166,170

		271,484		205,715
Creditors: Amounts Falling Due Within One Year	8	(77,401 )		(55,862 )

NET CURRENT ASSETS (LIABILITIES)			194,083		149,853

TOTAL ASSETS LESS CURRENT LIABILITIES			216,311		189,803

Creditors: Amounts Falling Due After More Than One Year	9		(500 )		(6,498 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(411 )		(1,444 )

NET ASSETS			215,400		181,861

CAPITAL AND RESERVES
Called up share capital	11		101		101
Profit and Loss Account			215,299		181,760

SHAREHOLDERS' FUNDS			215,400		181,861

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Catercare Catering Equipment Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Graham Page

Director

03/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Catercare Catering Equipment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05773065 . The registered office is Staple House, 5 Eleanors Cross, Dunstable, Bedfordshire, LU6 1SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance basis
Motor Vehicles	25% on reducing balance basis

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.8. Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

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Catercare Catering Equipment Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.9. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.10. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	200,000

As at 30 April 2025	200,000

Amortisation
As at 1 May 2024	189,000
Provided during the period	11,000

As at 30 April 2025	200,000

Net Book Value
As at 30 April 2025	-

As at 1 May 2024	11,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2024	9,843	73,485	83,328
Additions	527	-	527

As at 30 April 2025	10,370	73,485	83,855

Depreciation
As at 1 May 2024	8,982	45,396	54,378
Provided during the period	226	7,023	7,249

As at 30 April 2025	9,208	52,419	61,627

Net Book Value
As at 30 April 2025	1,162	21,066	22,228

As at 1 May 2024	861	28,089	28,950

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Catercare Catering Equipment Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Stocks

	2025	2024
	£	£
Finished goods	6,000	5,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	48,874	34,436
Other debtors	-	109

	48,874	34,545

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	29,488	17,815
Bank loans and overdrafts	6,000	6,001
Other creditors	545	481
Taxation and social security	41,368	31,565

	77,401	55,862

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	500	6,498

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	411	1,444

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

12. Reserves

Profit and Loss Account

The Profit and Loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholder. This is a distributable reserve.

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