REGISTERED NUMBER: 04675879 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

E D Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E Davoli

REGISTERED OFFICE:

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

REGISTERED NUMBER:

04675879 (England and Wales)

ACCOUNTANTS:

Wolfson Associates Limited

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

188,717

131,471

188,717

131,471

CURRENT ASSETS

Stocks

6

70,716

64,896

Debtors

7

245,388

52,671

Cash at bank

36,529

200,683

352,633

318,250

CREDITORS

Amounts falling due within one year

8

357,674

322,101

NET CURRENT LIABILITIES

(5,041

)

(3,851

)

TOTAL ASSETS LESS CURRENT LIABILITIES

183,676

127,620

CREDITORS

Amounts falling due after more than one year

9

(47,919

)

(24,144

)

PROVISIONS FOR LIABILITIES

11

(29,634

)

(18,585

)

NET ASSETS

106,123

84,891

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

105,923

84,691

SHAREHOLDERS' FUNDS

106,123

84,891

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 19 September 2025 and were signed by:

Mr E Davoli - Director

1.	STATUTORY INFORMATION

E D 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 2003, is being amortised evenly over its estimated useful life of twenty 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.

Improvements to property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

Stocks are valued on a first in first out basis.

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.

Operating leases

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

260,000

AMORTISATION

At 1 May 2024

and 30 April 2025

260,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 May 2024

505

45,516

159,386

Additions

-

-

20,768

At 30 April 2025

505

45,516

180,154

DEPRECIATION

At 1 May 2024

-

12,363

105,787

Charge for year

-

910

21,336

At 30 April 2025

-

13,273

127,123

NET BOOK VALUE

At 30 April 2025

505

32,243

53,031

At 30 April 2024

505

33,153

53,599

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

117,163

-

30,116

352,686

Additions

552

88,000

248

109,568

At 30 April 2025

117,715

88,000

30,364

462,254

DEPRECIATION

At 1 May 2024

76,475

-

26,590

221,215

Charge for year

6,186

22,000

1,890

52,322

At 30 April 2025

82,661

22,000

28,480

273,537

NET BOOK VALUE

At 30 April 2025

35,054

66,000

1,884

188,717

At 30 April 2024

40,688

-

3,526

131,471

6.

STOCKS

30.4.25

30.4.24

£

£

Stocks

70,716

64,896

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

10,709

17,901

Other debtors

185,000

3,000

Prepayments and accrued income

49,679

31,770

245,388

52,671

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts (see note 10)

38,298

12,077

Trade creditors

128,963

91,337

Tax

-

8,258

Social security and other taxes

6,947

6,245

VAT

76,740

72,963

Other creditors

76,675

109,634

Accruals & Deferred Income

23,352

19,849

Directors' current accounts

6,699

1,738

357,674

322,101

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts (see note 10)

47,919

24,144

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.4.25

30.4.24

£

£

Net obligations repayable:

Within one year

38,298

12,077

Between one and five years

47,919

24,144

86,217

36,221

Non-cancellable

operating leases

30.4.25

30.4.24

£

£

Within one year

-

18,364

11.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

£

Deferred tax

29,634

18,585

Deferred

tax

£

Balance at 1 May 2024

18,585

Charge for the year

11,049

Balance at 30 April 2025

29,634

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the start of the year, the director's loan account had a credit balance of £1,737. During the year the director paid company expenses of £4,961. As a result, at the end of the year the company owed £6,698 to the director.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the director, E Davoli, by virtue of his controlling interest in the called up share capital of the company.