REGISTERED NUMBER: 08487787 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

KERRA'S CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K S Buchanan

R G Buchanan

REGISTERED OFFICE:

Unit 10, Water-Ma-Trout

Helston

Cornwall

TR13 0LW

REGISTERED NUMBER:

08487787 (England and Wales)

ACCOUNTANTS:

Whitakers

Chartered Accountants

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

90,103

87,569

CURRENT ASSETS

Stocks

900

1,500

Debtors

5

7,314

9,109

Cash at bank and in hand

102,195

110,539

110,409

121,148

CREDITORS

Amounts falling due within one year

6

88,945

95,474

NET CURRENT ASSETS

21,464

25,674

TOTAL ASSETS LESS CURRENT LIABILITIES

111,567

113,243

CREDITORS

Amounts falling due after more than one year

7

(17,910

)

(21,957

)

PROVISIONS FOR LIABILITIES

(9,121

)

(6,502

)

NET ASSETS

84,536

84,784

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

84,436

84,684

SHAREHOLDERS' FUNDS

84,536

84,784

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 6 October 2025 and were signed on its behalf by:

Mrs K S Buchanan - Director

1.	STATUTORY INFORMATION

Kerra's Catering 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 sales from catering services, excluding value added tax calculated on a percentage appropriate to its activities. Turnover is recognised at the point of sale.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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 7 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

106,039

3,628

79,229

15,861

204,757

Additions

4,425

552

25,000

2,355

32,332

Disposals

-

-

(17,175

)

-

(17,175

)

At 30 April 2025

110,464

4,180

87,054

18,216

219,914

DEPRECIATION

At 1 May 2024

51,442

1,848

53,799

10,099

117,188

Charge for year

8,853

350

10,898

2,859

22,960

Eliminated on disposal

-

-

(10,337

)

-

(10,337

)

At 30 April 2025

60,295

2,198

54,360

12,958

129,811

NET BOOK VALUE

At 30 April 2025

50,169

1,982

32,694

5,258

90,103

At 30 April 2024

54,597

1,780

25,430

5,762

87,569

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

3,637

5,068

Other debtors

-

995

Prepayments

3,677

3,046

7,314

9,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

4,752

4,850

Trade creditors

1,253

4,354

Corporation tax

17,702

11,512

Social security and other taxes

11,121

12,482

Other creditors

-

149

Directors' current accounts

1,429

2,780

Deposits in advance

50,288

56,708

Accrued expenses

2,400

2,639

88,945

95,474

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 2-5 years

17,910

21,957

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, Mrs K S Buchanon and Mr R G Buchanon, who, between them, hold 100% of its share capital.