REGISTERED NUMBER: 06147162 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Clifford Catering Ltd

T/A

Wistow Cafe Bistro

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J O Clifford

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

06147162 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

24,383

21,576

CURRENT ASSETS

Stocks

20,000

19,500

Debtors

5

83,848

102,863

Cash at bank and in hand

40,556

13,909

144,404

136,272

CREDITORS

Amounts falling due within one year

6

(110,183

)

(97,180

)

NET CURRENT ASSETS

34,221

39,092

TOTAL ASSETS LESS CURRENT LIABILITIES

58,604

60,668

CREDITORS

Amounts falling due after more than one year

7

(15,513

)

(18,930

)

PROVISIONS FOR LIABILITIES

(6,017

)

(5,063

)

NET ASSETS

37,074

36,675

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

37,054

36,655

SHAREHOLDERS' FUNDS

37,074

36,675

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

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

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

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

J O Clifford - Director

1.	STATUTORY INFORMATION

Clifford Catering Ltd 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.

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.

Short leasehold

-

Over the term of the lease

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 24 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

50,398

3,138

174,392

6,060

233,988

Additions

-

-

10,653

-

10,653

At 31 March 2025

50,398

3,138

185,045

6,060

244,641

DEPRECIATION

At 1 April 2024

47,564

3,138

155,878

5,832

212,412

Charge for year

1,213

-

6,497

136

7,846

At 31 March 2025

48,777

3,138

162,375

5,968

220,258

NET BOOK VALUE

At 31 March 2025

1,621

-

22,670

92

24,383

At 31 March 2024

2,834

-

18,514

228

21,576

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

94

7,515

Other debtors

83,754

95,348

83,848

102,863

Other debtors includes prepayments of £252 (2024: £11,026).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3,418

3,333

Trade creditors

17,386

11,966

Taxation and social security

78,710

58,264

Other creditors

10,669

23,617

110,183

97,180

Other creditors includes accruals of £5,812 (2024: £16,207).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

15,513

18,930

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

956

4,732

8.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £205,779 (2024 £265,618).

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J O Clifford

Balance outstanding at start of year

-

-

Amounts advanced

8,322

984

Amounts repaid

(8,322

)

(984

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.