ENCE Catering Ltd - Filleted accounts

Registered number

SC719418

ENCE Catering Ltd

Filleted Accounts

31 January 2025

ENCE Catering Ltd
Registered number:		SC719418
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		60,086			37,294

Current assets
Debtors	4	21,000			-
Cash at bank and in hand		52,929			13,710
		73,929			13,710

Creditors: amounts falling due within one year	5	(32,354)			(24,259)

Net current assets/(liabilities)			41,575			(10,549)

Total assets less current liabilities			101,661			26,745

Creditors: amounts falling due after more than one year	6		(40,037)			(25,785)



Net assets			61,624			960

Capital and reserves
Called up share capital			80			80
Profit and loss account			61,544			880

Shareholders' funds			61,624			960

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E Gamble
Director
Approved by the board on 22 October 2025

ENCE Catering Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	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).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	at 25% on a Reducing Balance Basis
	Plant and machinery	at 20% on a Reducing Balance Basis
	Fixtures, fittings, tools and equipment	at 20% on a Reducing Balance Basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

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


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2024	29,809		16,800		46,609
	Additions	-		44,303		44,303
	Disposals	-		(16,800)		(16,800)
	At 31 January 2025	29,809		44,303		74,112

	Depreciation
	At 1 February 2024	5,465		3,850		9,315
	Charge for the year	4,869		3,692		8,561
	On disposals	-		(3,850)		(3,850)
	At 31 January 2025	10,334		3,692		14,026

	Net book value
	At 31 January 2025	19,475		40,611		60,086
	At 31 January 2024	24,344		12,950		37,294


4	Debtors			2025		2024
£					£

	Cafe Verde Ltd			21,000		-


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,718		2,728
	Taxation and social security costs			30,637		21,532
	Other creditors			(1)		(1)
				32,354		24,259


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Business Bounceback loan			10,003		18,667
	Director's account			154		25
	Obligations under finance lease and hire purchase contracts			29,880		7,093
				40,037		25,785


7	Other information

	ENCE Catering Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	1 Victoria Road
	Kirkcaldy
	Fife
	KY1 1DT