REGISTERED NUMBER: 06531739 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BADGER CATERING LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

7,243

4,796

7,243

4,796

Current assets

Stocks

1,000

1,000

Debtors

6

695

1,968

Cash at bank and in hand

2,091

3,769

3,786

6,737

Creditors

Amounts falling due within one year

7

6,488

5,542

Net current (liabilities)/assets

(2,702

)

1,195

Total assets less current liabilities

4,541

5,991

Provisions for liabilities

9

1,376

911

Net assets

3,165

5,080

Capital and reserves

Called up share capital

10

100

100

Retained earnings

3,065

4,980

Shareholders' funds

3,165

5,080

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.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

Miss B Badger - Director

1.	Statutory information

Badger Catering Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06531739. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 95 Beaufort Road, Southbourne, Bournemouth, Dorset BH6 5AU.

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

Turnover represents amounts receivable in respect of the provision of food, snacks and drinks. Turnover is recognised as soon as the good or service has been provided.

Goodwill

Acquired goodwill has been fully amortised over its useful life of 10 years.

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 9 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

15,450

Amortisation

At 1 April 2024

and 31 March 2025

15,450

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	Tangible fixed assets

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 April 2024

2,080

18,880

20,585

4,200

45,745

Additions

-

3,900

-

-

3,900

Disposals

-

(130

)

(327

)

-

(457

)

At 31 March 2025

2,080

22,650

20,258

4,200

49,188

Depreciation

At 1 April 2024

1,849

16,220

19,100

3,780

40,949

Charge for year

231

664

346

105

1,346

Eliminated on disposal

-

(126

)

(224

)

-

(350

)

At 31 March 2025

2,080

16,758

19,222

3,885

41,945

Net book value

At 31 March 2025

-

5,892

1,036

315

7,243

At 31 March 2024

231

2,660

1,485

420

4,796

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Directors' current accounts

-

1,738

PAYE

73

-

Prepayments

622

230

695

1,968

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Tax

4,012

3,744

Directors' current accounts

587

-

Accruals and deferred income

1,889

1,798

6,488

5,542

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

9,958

9,500

Between one and five years

40,000

792

In more than five years

50,833

-

100,791

10,292

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

1,376

911

Deferred

tax

£

Balance at 1 April 2024

911

Charge to Income statement during year

465

Balance at 31 March 2025

1,376

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Miss B Badger

Balance outstanding at start of year

1,738

-

Amounts advanced

-

1,738

Amounts repaid

(1,738

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,738

12.	Ultimate controlling party

The director, Miss B Badger, undertakes the day to day running of the company, and owns 100% of the issued share capital, so is therefore deemed to control the company.