REGISTERED NUMBER: 08734651 (England and Wales)

Unaudited Financial Statements

for the Year Ended 29 April 2025

for

Occasions Catering For You Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,598

17,654

36,598

17,654

CURRENT ASSETS

Stocks

2,666

2,430

Debtors

6

9,398

16,486

Cash at bank and in hand

55,953

71,549

68,017

90,465

CREDITORS

Amounts falling due within one year

7

50,528

42,025

NET CURRENT ASSETS

17,489

48,440

TOTAL ASSETS LESS CURRENT LIABILITIES

54,087

66,094

CREDITORS

Amounts falling due after more than one year

8

(1,478

)

(6,484

)

PROVISIONS FOR LIABILITIES

(6,954

)

(3,668

)

NET ASSETS

45,655

55,942

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

45,654

55,941

SHAREHOLDERS' FUNDS

45,655

55,942

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2025 and were signed by:

Mr M A Johnson - Director

1.	STATUTORY INFORMATION

Occasions Catering For You Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08734651

Registered office:

60 Birches Head Road

Birches Head

Stoke-on-Trent

Staffordshire

ST1 6LQ

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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill

Goodwill has been fully amortised.

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.

Freehold property

-

NIL % per annum

Improvements to property

-

10% straight line basis

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 Profit and Loss Account, 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

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 30 April 2024

and 29 April 2025

10,000

AMORTISATION

At 30 April 2024

and 29 April 2025

10,000

NET BOOK VALUE

At 29 April 2025

-

At 29 April 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 30 April 2024

8,346

4,179

10,892

Additions

-

-

-

Disposals

-

-

-

At 29 April 2025

8,346

4,179

10,892

DEPRECIATION

At 30 April 2024

-

1,254

8,183

Charge for year

-

418

405

Eliminated on disposal

-

-

-

At 29 April 2025

-

1,672

8,588

NET BOOK VALUE

At 29 April 2025

8,346

2,507

2,304

At 29 April 2024

8,346

2,925

2,709

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 30 April 2024

28,795

2,319

54,531

Additions

29,912

-

29,912

Disposals

(17,045

)

-

(17,045

)

At 29 April 2025

41,662

2,319

67,398

DEPRECIATION

At 30 April 2024

25,637

1,803

36,877

Charge for year

7,700

170

8,693

Eliminated on disposal

(14,770

)

-

(14,770

)

At 29 April 2025

18,567

1,973

30,800

NET BOOK VALUE

At 29 April 2025

23,095

346

36,598

At 29 April 2024

3,158

516

17,654

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,602

14,894

Other debtors

796

1,592

9,398

16,486

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

1,611

159

Taxation and social security

8,685

24,011

Other creditors

35,232

12,855

50,528

42,025

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,478

6,484