Registration number: 09414709

City Catering Southampton (Trading) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

City Catering Southampton (Trading) Ltd

Company Information

Directors

Mr M Orman Mr G A McMahon

Registered office

1 London Road Southampton Hampshire SO15 2AE

Registered number

09414709 (England and Wales)

Auditors

TC Group 10 Bridge Street Christchurch Dorset BH23 1EF

City Catering Southampton (Trading) Ltd

(Registration number: 09414709)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	-	40,744
Cash at bank and in hand		72,405	32,515
		72,405	73,259
Creditors: Amounts falling due within one year	5	(73,147)	(73,258)
Net (liabilities)/assets		(742)	1
Capital and reserves
Called up share capital	6	1	1
Retained earnings		(743)	-
Shareholders' (deficit)/funds		(742)	1

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:
 

Mr G A McMahon Director

City Catering Southampton (Trading) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 London Road
Southampton
Hampshire
SO15 2AE
United Kingdom

These financial statements were authorised for issue by the Board on 8 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Summary of disclosure exemptions

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of the financial statements.

Going concern

The intention at the date of signing is to transfer the remaining cash to the charity in settlement of the loan balance owed to the parent before 31 March 2026. The company will then remain dormant until such a time when the parent considers it appropriate for trade to recommence. The accounts are therefore prepared on a basis other than going concern.

City Catering Southampton (Trading) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Audit report

The Independent Auditor's Report was unqualified. We draw attention to the Going Concern accounting policy in the financial statements.

The intention of the board of trustees of City Catering Southampton (Trading) limited at the date of signing is to transfer the remaining cash to the charity in settlement of the loan balance owed to the parent before 31 March 2026. The company will then remain dormant until such a time when the parent considers it appropriate for trade to recommence. The accounts are therefore prepared on a basis other than going concern.

Our report is not modified.

The name of the Senior Statutory Auditor who signed the audit report on 11 December 2025 was I M Rodd BSc FCA FCCA, who signed for and on behalf of TC Group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

City Catering Southampton (Trading) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4

Debtors

Current	2025 £	2024 £
Trade debtors	-	40,744
	-	40,744

City Catering Southampton (Trading) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		(15)	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	73,162	65,212
Taxation and social security		-	6,546
Accruals and deferred income		-	1,500
		73,147	73,258

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

7	Related party transactions

Other transactions with directors

During the year ended 31 March 2025, there were no related party transactions between the entity and it's directors (2024: £nil)

Summary of transactions with parent

As at 31 March 2025, City Catering Southampton (Trading) Ltd owed City Catering Southampton £73,162 (2024: £65,212).

8	Ultimate controlling party

City Catering Southampton (Trading) Limited is a 100% owned subsidiary of City Catering Southampton Limited. The parent company is jointly controlled by the board of trustees.