REGISTERED NUMBER: 09682232 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Catering Partnership Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J Heath

Mrs D C Southworth

REGISTERED OFFICE:

382 Dunkirk Lane

Leyland

Preston

Lancashire

PR26 7SY

REGISTERED NUMBER:

09682232 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

-

8,762

Tangible assets

5

61,787

72,858

61,787

81,620

CURRENT ASSETS

Stocks

62,442

53,181

Debtors

6

142,801

147,823

Cash at bank

138,541

79,885

343,784

280,889

CREDITORS

Amounts falling due within one year

7

214,607

169,967

NET CURRENT ASSETS

129,177

110,922

TOTAL ASSETS LESS CURRENT LIABILITIES

190,964

192,542

CREDITORS

Amounts falling due after more than one year

8

(25,178

)

(40,529

)

PROVISIONS FOR LIABILITIES

(15,329

)

(18,763

)

NET ASSETS

150,457

133,250

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,357

133,150

SHAREHOLDERS' FUNDS

150,457

133,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15th October 2025 and were signed on its behalf by:

Mrs D C Southworth - Director

1.	STATUTORY INFORMATION

Catering Partnership 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, 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.

Plant and machinery etc

-

25% on reducing balance

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.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

and 31st August 2025

87,665

AMORTISATION

At 1st September 2024

78,903

Charge for year

8,762

At 31st August 2025

87,665

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

8,762

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

154,076

Additions

7,479

At 31st August 2025

161,555

DEPRECIATION

At 1st September 2024

81,218

Charge for year

18,550

At 31st August 2025

99,768

NET BOOK VALUE

At 31st August 2025

61,787

At 31st August 2024

72,858

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st September 2024

97,344

Transfer to ownership

(35,627

)

At 31st August 2025

61,717

DEPRECIATION

At 1st September 2024

36,460

Charge for year

15,221

Transfer to ownership

(29,286

)

At 31st August 2025

22,395

NET BOOK VALUE

At 31st August 2025

39,322

At 31st August 2024

60,884

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

120,478

131,962

Other debtors

22,323

15,861

142,801

147,823

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,949

5,949

Hire purchase contracts (see note 9)

9,400

12,295

Trade creditors

123,738

75,775

Taxation and social security

69,000

69,300

Other creditors

6,520

6,648

214,607

169,967

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,311

28,260

Hire purchase contracts (see note 9)

2,867

12,269

25,178

40,529

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,463

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

9,400

12,295

Between one and five years

2,867

12,269

12,267

24,564

The company has a lease commitment that expires in May 2026 which gives rise to a maximum annual commitment of £32,000 (2024 - £30,240).

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

12,267

24,564

No security has been provided in respect of the bank loan of £28,260 (2024 - £34,209).

The hire purchase creditors are secured by Northern Shire Facilities Management Limited (see note 12).

11.	RELATED PARTY DISCLOSURES

The directors are also directors of Northern Shire Facilities Management Limited and Northern Shire Holdings Limited, and are the controlling shareholders of these companies.

As at the year end the company was owed by Northern Shire Facilities Management Limited £21,323 in the form of a loan, no interest has been charged on this (2024 - £11,525 and nil).

The company is a 100% subsidiary of Northern Shire Holdings Limited.

As at the year end the company owed Northern Shire Holdings Limited £120 in the form of a loan, no interest has been charged on this (2024 - £120 and nil).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G J Heath.