Company registration number 06201299 (England and Wales)
GENERAL ENGINEERS (CATERING) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
GENERAL ENGINEERS (CATERING) LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
GENERAL ENGINEERS (CATERING) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
75,059
68,496
Current assets
Stocks
2,500
1,500
Debtors
4
393,600
416,641
Cash at bank and in hand
920,205
858,393
1,316,305
1,276,534
Creditors: amounts falling due within one year
5
(361,561)
(467,033)
Net current assets
954,744
809,501
Total assets less current liabilities
1,029,803
877,997
Provisions for liabilities
(11,223)
(8,815)
Net assets
1,018,580
869,182
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,018,578
869,180
Total equity
1,018,580
869,182

The notes on pages 3 to 5 form part of these financial statements.

GENERAL ENGINEERS (CATERING) LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 December 2025 and are signed on its behalf by:
Mr S J Woodward
Mrs E L Woodward
Director
Director
Company registration number 06201299 (England and Wales)
GENERAL ENGINEERS (CATERING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

General Engineers (Catering) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cake Barn, Brunton, Collingbourne Kingston, Marlborough, Wiltshire, SN8 3SE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract.

1.3
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
18% on reducing balance
Fixtures and fittings
18% on reducing balance
Computer Equipment
18% on reducing balance
Motor vehicles
18% on reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Costs include all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. An element of profit is included where the outcome of the project may reasonably be determined.

GENERAL ENGINEERS (CATERING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
GENERAL ENGINEERS (CATERING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer Equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
1,068
488
14,042
97,330
112,928
Additions
1,971
-
0
8,518
18,991
29,480
Disposals
-
0
-
0
-
0
(14,875)
(14,875)
At 31 March 2025
3,039
488
22,560
101,446
127,533
Depreciation and impairment
At 1 April 2024
665
4
8,764
34,999
44,432
Depreciation charged in the year
310
88
1,597
13,872
15,867
Eliminated in respect of disposals
-
0
-
0
-
0
(7,825)
(7,825)
At 31 March 2025
975
92
10,361
41,046
52,474
Carrying amount
At 31 March 2025
2,064
396
12,199
60,400
75,059
At 31 March 2024
403
484
5,278
62,331
68,496
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
222,934
375,654
Other debtors
170,666
40,987
393,600
416,641
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
186,681
283,761
Corporation tax
105,692
116,051
Other taxation and social security
8,626
6,127
Other creditors
60,562
61,094
361,561
467,033
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