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REGISTERED NUMBER: 12316723 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

S P F CATERERS LIMITED

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S P F CATERERS LIMITED |

Company Information

for the year ended 31 March 2025

| DIRECTOR: | S P Fisher

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 12316723 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 84,000 |  | 96,000 |  |

Tangible assets | 5 | 1,734 |  | 2,337 |  |

85,734 |  | 98,337 |  |

CURRENT ASSETS

Stocks | 6 | 26,349 |  | 22,912 |  |

Debtors | 7 | 46,609 |  | 70,926 |  |

Cash at bank and in hand | 40,085 |  | 13,366 |  |

113,043 |  | 107,204 |  |

CREDITORS

Amounts falling due within one year | 8 | (167,850 | ) | (172,111 | ) |

NET CURRENT LIABILITIES | (54,807 | ) | (64,907 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 30,927 |  | 33,430 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (14,187 | ) | (21,484 | ) |

PROVISIONS FOR LIABILITIES | 12 | (329 | ) | - |  |

NET ASSETS | 16,411 |  | 11,946 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 2 |  | 2 |  |

Retained earnings | 14 | 16,409 |  | 11,944 |  |

SHAREHOLDERS' FUNDS | 16,411 |  | 11,946 |  |

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 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.

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Balance Sheet - continued

31 March 2025

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 4 November 2025 and were signed by:

S P Fisher - Director

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| S P F Caterers 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.

| 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, 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

| Tangible fixed assets are stated at cost, or deemed cost, [or valuation] less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful life.

| Fixtures and fittings |  | - |  | 33% on cost |  |

| Computer equipment |  | - |  | 33% on cost |  |

| 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 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.

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.

| The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability on the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Going concern

| The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 47 (2024 - 49 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 120,000 |  |

| AMORTISATION

| At 1 April 2024 | 24,000 |  |

| Amortisation for year | 12,000 |  |

| At 31 March 2025 | 36,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 84,000 |  |

| At 31 March 2024 | 96,000 |  |

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 599 |  | 2,889 |  | 3,488 |  |

| Additions | 543 |  | 274 |  | 817 |  |

| At 31 March 2025 | 1,142 |  | 3,163 |  | 4,305 |  |

| DEPRECIATION

| At 1 April 2024 | 198 |  | 953 |  | 1,151 |  |

| Charge for year | 376 |  | 1,044 |  | 1,420 |  |

| At 31 March 2025 | 574 |  | 1,997 |  | 2,571 |  |

| NET BOOK VALUE

| At 31 March 2025 | 568 |  | 1,166 |  | 1,734 |  |

| At 31 March 2024 | 401 |  | 1,936 |  | 2,337 |  |

6. | STOCKS

2025 | 2024 |

| £ | £

| Stock | 26,349 |  | 22,912 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 46,129 |  | 70,410 |  |

| Other debtors | 480 |  | 516 |  |

46,609 |  | 70,926 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts (see note 10) | 10,119 |  | 10,205 |  |

| Trade creditors | 75,648 |  | 51,141 |  |

| Taxation and social security | 65,027 |  | 79,257 |  |

| Other creditors | 17,056 |  | 31,508 |  |

167,850 |  | 172,111 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans (see note 10) | 14,187 |  | 21,484 |  |

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

10. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 10,119 |  | 10,205 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 10,230 |  | 10,463 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 3,957 |  | 11,021 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 10,907 |  | - |  |

| Between one and five years | 5,097 |  | - |  |

16,004 |  | - |  |

12. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 329 |  | - |  |

Deferred tax |

| £

| Provided during year | 329 |  |

| Balance at 31 March 2025 | 329 |  |

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 2 | Ordinary | 2 | 2 |  | 2 |  |

| S P F CATERERS LIMITED (REGISTERED NUMBER: 12316723) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

14. | RESERVES

Retained |

earnings |

| £

| At 1 April 2024 | 11,944 |  |

| Profit for the year | 10,965 |  |

| Dividends | (6,500 | ) |

| At 31 March 2025 | 16,409 |  |