REGISTERED NUMBER: 09063114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

W1 CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Raj

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

09063114 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,598

19,489

17,598

19,489

CURRENT ASSETS

Stocks

10,234

9,789

Debtors

6

32,875

29,290

Cash at bank and in hand

17,302

12,049

60,411

51,128

CREDITORS

Amounts falling due within one year

7

76,692

79,436

NET CURRENT LIABILITIES

(16,281

)

(28,308

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,317

(8,819

)

CREDITORS

Amounts falling due after more than one year

8

(833

)

(5,833

)

PROVISIONS FOR LIABILITIES

(3,344

)

(3,703

)

NET LIABILITIES

(2,860

)

(18,355

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(2,862

)

(18,357

)

SHAREHOLDERS' FUNDS

(2,860

)

(18,355

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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 9 October 2025 and were signed by:

D Raj - Director

1.	STATUTORY INFORMATION

W1 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 March 2024

and 30 March 2025

10,000

AMORTISATION

At 31 March 2024

and 30 March 2025

10,000

NET BOOK VALUE

At 30 March 2025

-

At 30 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 March 2024

3,951

7,354

26,160

3,078

40,543

Additions

134

1,889

-

1,087

3,110

At 30 March 2025

4,085

9,243

26,160

4,165

43,653

DEPRECIATION

At 31 March 2024

2,724

4,534

10,884

2,912

21,054

Charge for year

330

323

3,820

528

5,001

At 30 March 2025

3,054

4,857

14,704

3,440

26,055

NET BOOK VALUE

At 30 March 2025

1,031

4,386

11,456

725

17,598

At 30 March 2024

1,227

2,820

15,276

166

19,489

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,223

24,379

Other debtors

-

653

Directors' current accounts

-

2,878

Prepayments

652

1,380

32,875

29,290

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

14,189

17,825

Tax

10,926

4,184

Social security and other taxes

13,776

12,003

Pension

156

155

VAT

5,005

4,825

Other creditors

16,586

19,441

Wages Control Account

5,214

8,706

Directors' current accounts

989

-

Accrued expenses

4,851

7,297

76,692

79,436

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

833

5,833