JUDY ADAMS CATERING LTD


Director	ADAMSKA, Judyta


Company Secretary	ADAMSKA, Judyta


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	13115342 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		45,899		53,549
Tangible assets	4		32,384		36,597
			78,283		90,146
Current assets
Stocks	5	1,137		1,735
Debtors	6	1,586		11,126
Cash at bank and on hand		13,932		7,848
		16,655		20,709
Creditors amounts falling due within one year	7	(78,795)		(64,688)
Net current assets (liabilities)			(62,140)		(43,979)
Total assets less current liabilities			16,143		46,167
Creditors amounts falling due after one year	8		(2,128)		(27,667)
Provisions for liabilities	10		(7,723)		(9,149)
Net assets			6,292		9,351
Capital and reserves
Called up share capital			100		100
Profit and loss account			6,192		9,251
Shareholders' funds			6,292		9,351

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 October 2025, and are signed on its behalf by:

ADAMSKA, Judyta
Director
Registered Company No. 13115342

JUDY ADAMS CATERING LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill amortised over 10 years straight line.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	33

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		9

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 24	76,499	76,499
At 31 January 25	76,499	76,499
Amortisation and impairment
At 01 February 24	22,950	22,950
Charge for year	7,650	7,650
At 31 January 25	30,600	30,600
Net book value
At 31 January 25	45,899	45,899
At 31 January 24	53,549	53,549

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 24	80,916	3,638	84,554
Additions	5,457	-	5,457
At 31 January 25	86,373	3,638	90,011
Depreciation and impairment
At 01 February 24	46,562	1,395	47,957
Charge for year	8,930	740	9,670
At 31 January 25	55,492	2,135	57,627
Net book value
At 31 January 25	30,881	1,503	32,384
At 31 January 24	34,354	2,243	36,597

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	1,137	1,735
Total	1,137	1,735

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	986	6,234
Prepayments and accrued income	600	4,892
Total	1,586	11,126


	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.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,151	3,901
Taxation and social security	8,227	4,625
Finance lease and HP contracts	25,539	25,539
Other creditors	40,153	28,534
Accrued liabilities and deferred income	2,725	2,089
Total	78,795	64,688


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	2,128	27,667
Total	2,128	27,667

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	2,128		27,667

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	7,723	9,149
Total	7,723	9,149

11.	Directors advances, credits and guarantees
	Other creditors include an amount of £29,551 (2024: £22,830) relates to the directors' loan account Ms. Judyta Adamska.