REGISTERED NUMBER: 09494617 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

H&A CATERING(UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Mehmet Sihyurek

REGISTERED OFFICE:

293 Green Lanes

Palmers Green

London

N13 4XS

REGISTERED NUMBER:

09494617 (England and Wales)

ACCOUNTANTS:

ADPL LLP

Chartered Certified Accountants

& Business Advisers

Ernest House

293 Green Lanes

Palmers Green

London

N13 4XS

FIXED ASSETS

Tangible assets

4

127,846

137,651

CURRENT ASSETS

Stocks

534,551

461,500

Debtors

5

372,773

288,847

Cash at bank and in hand

196,129

69,893

1,103,453

820,240

CREDITORS

Amounts falling due within one year

6

584,382

535,727

NET CURRENT ASSETS

519,071

284,513

TOTAL ASSETS LESS CURRENT LIABILITIES

646,917

422,164

CREDITORS

Amounts falling due after more than one year

7

(341,482

)

(160,556

)

PROVISIONS FOR LIABILITIES

8

(21,546

)

(23,409

)

NET ASSETS

283,889

238,199

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

282,889

237,199

SHAREHOLDERS' FUNDS

283,889

238,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 9 December 2025 and were signed by:

Mr Mehmet Sihyurek - Director

1.	STATUTORY INFORMATION

H&A Catering(Uk) 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.

In carrying out this assessment, the directors have considered the impact of the Covid-19 pandemic on the trade and finances of the company and wider group and they have taken steps to protect liquidity.

The directors are therefore satisfied that there is no significant risk to the ability of the company to continue as a going concern for at least 12 months from the date of approval of these financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% 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

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 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2024

14,446

74,171

2,570

148,930

240,117

Additions

-

4,550

-

13,995

18,545

At 31 July 2025

14,446

78,721

2,570

162,925

258,662

DEPRECIATION

At 1 August 2024

-

46,319

2,570

53,577

102,466

Charge for year

-

6,481

-

21,869

28,350

At 31 July 2025

-

52,800

2,570

75,446

130,816

NET BOOK VALUE

At 31 July 2025

14,446

25,921

-

87,479

127,846

At 31 July 2024

14,446

27,852

-

95,353

137,651

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

Motor

vehicles

£

COST

At 1 August 2024

148,930

Additions

13,995

At 31 July 2025

162,925

DEPRECIATION

At 1 August 2024

53,577

Charge for year

21,869

At 31 July 2025

75,446

NET BOOK VALUE

At 31 July 2025

87,479

At 31 July 2024

95,353

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

222,930

242,382

Other debtors

149,843

46,465

372,773

288,847

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

70,850

70,850

Hire purchase contracts

44,573

40,076

Trade creditors

379,037

247,263

Taxation and social security

25,219

46,525

Other creditors

64,703

131,013

584,382

535,727

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

327,903

114,656

Hire purchase contracts

13,579

45,900

341,482

160,556

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

21,546

23,409

Deferred

tax

£

Balance at 1 August 2024

23,409

Credit to Income Statement during year

(1,863

)

Balance at 31 July 2025

21,546