REGISTERED NUMBER: 06645205 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2025

for

Select Catering Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Armstrong

SECRETARY:

M F Armstrong

REGISTERED OFFICE:

Unit 1 Harrison Road

Airfield Business Park

Market Harborough

Leicestershire

LE16 7UL

REGISTERED NUMBER:

06645205 (England and Wales)

ACCOUNTANTS:

Barker & Co

Chartered Accountants

Watling Offices

Smockington Lane

Wolvey

Hinckley

Leicestershire

LE10 3AY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

316,331

222,588

316,331

222,588

CURRENT ASSETS

Stocks

230,697

205,228

Debtors

6

603,067

543,980

Cash at bank

425,225

398,219

1,258,989

1,147,427

CREDITORS

Amounts falling due within one year

7

933,703

839,974

NET CURRENT ASSETS

325,286

307,453

TOTAL ASSETS LESS CURRENT LIABILITIES

641,617

530,041

CREDITORS

Amounts falling due after more than one year

8

(101,884

)

(73,614

)

PROVISIONS FOR LIABILITIES

(70,000

)

(43,700

)

NET ASSETS

469,733

412,727

CAPITAL AND RESERVES

Called up share capital

10

155

105

Retained earnings

469,578

412,622

SHAREHOLDERS' FUNDS

469,733

412,727

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 18th September 2025 and were signed by:

P J Armstrong - Director

1.	STATUTORY INFORMATION

Select Catering Solutions 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.

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 ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Website

-

Straight line over 5 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment for hire

-

Straight line on cost over 7 years

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 19 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

300,000

AMORTISATION

At 1st May 2024

and 30th April 2025

300,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Buildings

Website

machinery

£

£

£

COST

At 1st May 2024

65,911

15,690

195,514

Additions

-

-

3,930

Disposals

-

-

-

At 30th April 2025

65,911

15,690

199,444

DEPRECIATION

At 1st May 2024

23,127

15,690

81,073

Charge for year

6,591

-

29,355

Eliminated on disposal

-

-

-

At 30th April 2025

29,718

15,690

110,428

NET BOOK VALUE

At 30th April 2025

36,193

-

89,016

At 30th April 2024

42,784

-

114,441

Fixtures

and

Motor

Equipment

fittings

vehicles

for hire

Totals

£

£

£

£

COST

At 1st May 2024

28,296

123,934

21,153

450,498

Additions

42,225

135,995

-

182,150

Disposals

-

(41,392

)

-

(41,392

)

At 30th April 2025

70,521

218,537

21,153

591,256

DEPRECIATION

At 1st May 2024

17,678

82,955

7,387

227,910

Charge for year

11,452

31,251

3,442

82,091

Eliminated on disposal

-

(35,076

)

-

(35,076

)

At 30th April 2025

29,130

79,130

10,829

274,925

NET BOOK VALUE

At 30th April 2025

41,391

139,407

10,324

316,331

At 30th April 2024

10,618

40,979

13,766

222,588

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

591,046

536,076

Prepayments

12,021

7,904

603,067

543,980

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

69,917

38,216

Trade creditors

686,473

667,421

Corporation tax

36,800

42,500

Social security and other taxes

34,366

22,600

Loan

21,374

23,252

Directors' current accounts

11,268

25,331

Accrued expenses

73,505

20,654

933,703

839,974

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

101,884

55,758

Loan

-

17,856

101,884

73,614

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase & contract lease

171,801

93,974

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nom Value:

£

100

A Share

£1

100

1

B Share

£10

10

1

C Share

£10

10

1

D Share

£10

10

1

E Share

£10

10

1

F Share

£10

10

1

G Share

£5

5

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES