REGISTERED NUMBER: 05317451 (England and Wales)

S.O. Catering Limited

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:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

05317451 (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 S.O. Catering Limited 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 S.O. Catering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S.O. Catering Limited and state those matters that we have agreed to state to the director of S.O. Catering Limited 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 S.O. Catering Limited and its director for our work or for this report.

It is your duty to ensure that S.O. Catering Limited 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 S.O. Catering Limited. You consider that S.O. Catering Limited 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 S.O. Catering Limited. 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

617,333

629,224

CURRENT ASSETS

Inventories

5

5,010

4,589

Debtors

6

1,059,798

77,900

Cash at bank and in hand

99,631

754,869

1,164,439

837,358

CREDITORS

Amounts falling due within one year

7

350,217

295,935

NET CURRENT ASSETS

814,222

541,423

TOTAL ASSETS LESS CURRENT LIABILITIES

1,431,555

1,170,647

CREDITORS

Amounts falling due after more than one year

8

(9,069

)

(36,302

)

PROVISIONS FOR LIABILITIES

10

(7,925

)

(10,969

)

NET ASSETS

1,414,561

1,123,376

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

1,414,461

1,123,276

SHAREHOLDERS' FUNDS

1,414,561

1,123,376

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

S.O. 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.

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.

Long leasehold

-

straight line over the life of the lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% 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

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 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

629,712

75,946

61,288

766,946

DEPRECIATION

At 1 April 2024

37,782

47,651

52,289

137,722

Charge for year

6,297

4,244

1,350

11,891

At 31 March 2025

44,079

51,895

53,639

149,613

NET BOOK VALUE

At 31 March 2025

585,633

24,051

7,649

617,333

At 31 March 2024

591,930

28,295

8,999

629,224

5.	INVENTORIES

2025

2024

£

£

Stocks

5,010

4,589

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

47,244

66,338

Other debtors

1,012,554

11,562

1,059,798

77,900

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

27,211

27,190

Trade creditors

33,576

59,372

Taxation and social security

127,712

140,904

Other creditors

161,718

68,469

350,217

295,935

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

9,069

36,302

9.

LOANS

Coronavirus Business Interruption Loan Scheme (CBILS)

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,925

10,969

Deferred

tax

£

Balance at 1 April 2024

10,969

Credit to Income Statement during year

(3,044

)

Balance at 31 March 2025

7,925

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 April 2024

1,123,276

Profit for the year

291,185

At 31 March 2025

1,414,461

13.	RELATED PARTY DISCLOSURES

Transactions with entities under common and joint control:

1.The amounts due from related party at balance sheet date is £1,012,500 (2024:£10,350)-an interest- free loan is repayable on demand and presented within the debtors' note 7.

2.The amounts due to related party at balance sheet date is £69,031 (2024:Nil)- an interest- free loan is payable on demand and presented within the creditors' note 8.