REGISTERED NUMBER: 03873433 (England and Wales)

Fivestar Catering Ltd

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs J Huseyin

SECRETARY:

Mrs J Huseyin

REGISTERED OFFICE:

97 Camberwell Station Road

London

SE5 9JJ

REGISTERED NUMBER:

03873433 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fivestar Catering Ltd for the year ended 31 March 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Fivestar Catering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fivestar Catering Ltd and state those matters that we have agreed to state to the director of Fivestar Catering Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fivestar Catering Ltd and its director for our work or for this report.

It is your duty to ensure that Fivestar Catering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fivestar Catering Ltd. You consider that Fivestar Catering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fivestar Catering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

6 December 2025

FIXED ASSETS

Property, plant and equipment

4

1,033,419

937,859

CURRENT ASSETS

Inventories

5

111,883

131,062

Debtors

6

693,839

403,952

Cash at bank and in hand

222,028

483,303

1,027,750

1,018,317

CREDITORS

Amounts falling due within one year

7

630,666

644,023

NET CURRENT ASSETS

397,084

374,294

TOTAL ASSETS LESS CURRENT LIABILITIES

1,430,503

1,312,153

CREDITORS

Amounts falling due after more than one year

8

(136,880

)

(102,989

)

PROVISIONS FOR LIABILITIES

11

(195,633

)

(214,408

)

NET ASSETS

1,097,990

994,756

CAPITAL AND RESERVES

Called up share capital

12

1,000

1,000

Retained earnings

13

1,096,990

993,756

SHAREHOLDERS' FUNDS

1,097,990

994,756

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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 December 2025 and were signed by:

Mrs J Huseyin - Director

1.	STATUTORY INFORMATION

Fivestar 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.

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognised when customers take delivery of the goods.

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.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is determined on first in first out basis. Net realisable value is the amount to be realised from sale of stock less any cost to sell.

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 108 (2024 - 109 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2024

2,611,641

Additions

346,276

Disposals

(156,985

)

At 31 March 2025

2,800,932

DEPRECIATION

At 1 April 2024

1,673,782

Charge for year

195,062

Eliminated on disposal

(101,331

)

At 31 March 2025

1,767,513

NET BOOK VALUE

At 31 March 2025

1,033,419

At 31 March 2024

937,859

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

189,319

Additions

194,480

Transfer to ownership

(88,250

)

At 31 March 2025

295,549

DEPRECIATION

At 1 April 2024

83,988

Charge for year

39,101

Transfer to ownership

(49,114

)

At 31 March 2025

73,975

NET BOOK VALUE

At 31 March 2025

221,574

At 31 March 2024

105,331

5.	INVENTORIES

2025

2024

£

£

Stocks

111,883

131,062

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

185,478

244,606

Other debtors

508,361

159,346

693,839

403,952

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

63,412

66,391

Hire purchase contracts (see note 10)

59,196

18,034

Trade creditors

246,517

270,852

Taxation and social security

76,406

91,250

Other creditors

185,135

197,496

630,666

644,023

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

17,672

70,729

Hire purchase contracts (see note 10)

119,208

32,260

136,880

102,989

9.

LOANS

Coronavirus Business Interruption Loan Scheme (CBILS)

10.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

59,196

18,034

Between one and five years

119,208

32,260

178,404

50,294

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

195,633

214,408

Deferred

tax

£

Balance at 1 April 2024

214,408

Credit to Income Statement during year

(18,775

)

Balance at 31 March 2025

195,633

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

13.

RESERVES

Retained

earnings

£

At 1 April 2024

993,756

Profit for the year

103,234

At 31 March 2025

1,096,990

14.	RELATED PARTY DISCLOSURES

Transactions with member of key management personnel:

During the year, company paid rent of £38,400 (2024:£34,996) for business premises.

Transactions with entities under common and joint control:

The amounts due from related party at balance sheet date is £256,760 (2024:nil)-an interest -free loan is repayable on demand and presented within the debtors' note 7.