Starfish Catering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11226038 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

STARFISH CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G Hardy

REGISTERED OFFICE:

Chart House

2 Effingham Road

Reigate

Surrey

RH2 7JN

REGISTERED NUMBER:

11226038 (England and Wales)

ACCOUNTANTS:

John Williams & Co Limited

Chartered Certified Accountants

Chart House

2 Effingham Road

Reigate

Surrey

RH2 7JN

FIXED ASSETS

Tangible assets

4

74,347

70,688

CURRENT ASSETS

Stocks

5

19,033

18,262

Cash at bank and in hand

105,793

155,838

124,826

174,100

CREDITORS

Amounts falling due within one year

6

54,567

73,760

NET CURRENT ASSETS

70,259

100,340

TOTAL ASSETS LESS CURRENT
LIABILITIES

144,606

171,028

CREDITORS

Amounts falling due after more than one
year

7

(7,566

)

(17,622

)

PROVISIONS FOR LIABILITIES

9

(5,647

)

-

NET ASSETS

131,393

153,406

CAPITAL AND RESERVES

Called up share capital

10

1

Retained earnings

131,392

153,405

SHAREHOLDERS' FUNDS

131,393

153,406

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2025 and were signed by:

Mrs G Hardy - Director

1.	STATUTORY INFORMATION

Starfish 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 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

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 24 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 March 2024

51,759

34,353

86,112

Additions

-

7,645

At 28 February 2025

51,759

41,998

93,757

DEPRECIATION

At 1 March 2024

-

15,424

Charge for year

-

3,986

At 28 February 2025

-

19,410

NET BOOK VALUE

At 28 February 2025

51,759

22,588

74,347

At 29 February 2024

51,759

18,929

70,688

Land and buildings include leasehold property carried at market value. The market value has been assessed and determined by the director

5.

STOCKS

2025

2024

£

Stocks

19,033

18,262

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,648

Trade creditors

4,016

5,123

Taxation and social security

4,728

22,649

Other creditors

35,175

35,340

54,567

73,760

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

7,566

17,622

8.	LEASING AGREEMENTS

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

2025

2024

£

Within one year

18,163

-

Between one and five years

72,650

-

In more than five years

179,392

-

270,205

-

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

5,647

-

Deferred

tax

£

Accelerated capital allowances

5,647

Balance at 28 February 2025

5,647

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

1

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs G Hardy.