Registration number: 11242864

Caterbar Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Caterbar Limited

Company Information

Chairman

Mr H G Stephenson

Directors

Mr M J Keal Mr K M Ashby Mr B J Mayling Mr P G Coles Mr A G Hampton Mr J J Spence Mr O Housden Mr T G English Mr S Wilkes Mr P A Lochead Mr J Gelling Mr G A Hill

Company secretary

Mr B J Mayling

Registered office Registration number

Kennerley Works 161 Buxton Road Stockport Cheshire SK2 6EQ 11242864

Auditors

Brown, Scott & Main Chartered Accountants 91 West Savile Terrace Edinburgh Lothian EH9 3DP

Caterbar Limited

(Registration number: 11242864)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	2	2
Current assets
Debtors	6	1,036,248	1,243,896
Cash at bank and in hand		81,298	86,308
		1,117,546	1,330,204
Creditors: Amounts falling due within one year	7	(1,114,165)	(1,327,118)
Net current assets		3,381	3,086
Net assets		3,383	3,088
Reserves
Capital redemption reserve		6,907	6,907
Retained earnings		(3,524)	(3,819)
Surplus		3,383	3,088

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 October 2025 and signed on its behalf by:
 

......................................... Mr H G Stephenson Chairman

Caterbar Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Kennerley Works
161 Buxton Road
Stockport
Cheshire
SK2 6EQ
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The presentation currency is sterling.

Going concern

The financial statements have been prepared on a going concern basis. The directors are satisfied the company's members will continue to provide operational and short term funding support. The directors conclude the company will be able to meet its working capital requirements as they fall due and continue to operate for the foreseeable future.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 4 November 2025 was Alexander Main CA, who signed for and on behalf of Brown, Scott & Main.

.........................................

Revenue recognition

Turnover represents the total value, excluding value added tax, of retrospective discount and marketing support earned with reasonable certainty from members' suppliers on the collective value of members' purchases from those suppliers during the period. Turnover recognised in advance of members' suppliers being billed is included in other debtors.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Caterbar Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of each asset less its residual value over its estimated useful life as follows:

Asset class	Depreciation method and rate
Office equipment	25% per annum straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank that is readily convertible to a known amount of cash and is subject to an insignificant risk of change in value.

Trade debtors

Trade debtors comprises retrospective discount receivable invoiced prior to the year end.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to their original terms.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Defined contribution pension obligation

The company operates a defined contribution plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4

Taxation

	2025		2024
Current tax:	£		£
UK Corporation tax	514		(547)
	514		(547)

Caterbar Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	3,036	3,036
At 31 March 2025	3,036	3,036
Depreciation
At 1 April 2024	3,034	3,034
At 31 March 2025	3,034	3,034
Carrying amount
At 31 March 2025	2	2
At 31 March 2024	2	2

6

Debtors

Current	2025 £	2024 £
Trade debtors	-	18,875
Prepayments	6,688	3,317
Other debtors	1,029,560	1,221,704
	1,036,248	1,243,896

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,042	3,262
Taxation and social security	4,493	6,465
Accruals and deferred income	1,093,630	1,302,391
Other creditors	14,000	15,000
	1,114,165	1,327,118

8

Reserves

The capital reserve represents the profit and loss reserve of The Catering and Bar Equipment Supply Company Limited when its business and assets were transferred to this company on 1 April 2018.

Caterbar Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

9	Related party transactions

Summary of transactions with other related parties

Trade debtors include balances totalling £0 (2024 £9,913) due from the company's members.

Trade creditors include balances totalling £0 (2024 £2,139) due to the company's members.

Other debtors and accruals and deferred income include retrospective discount and marketing support claimable by the company's members totalling £1,029,560 (2024 £1,213,898).

Other creditors include balances totalling £14,000 (2024 £15,000) due to the company's members. These balances are interest free and have no fixed repayment date. This total includes a membership deposit of £1,000 received from each member which is potentially repayable should their membership end.