REGISTERED NUMBER: 06294073 (England and Wales)

Romford Catering Supplies 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:

Mr M Karatay

REGISTERED OFFICE:

7 Bridge Close

Romford

Essex

RM7 0AU

REGISTERED NUMBER:

06294073 (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 Income Statement 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 Romford Catering Supplies Limited for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, 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 Romford Catering Supplies Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Romford Catering Supplies Limited and state those matters that we have agreed to state to the director of Romford Catering Supplies 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 Romford Catering Supplies Limited and its director for our work or for this report.

It is your duty to ensure that Romford Catering Supplies 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 Romford Catering Supplies Limited. You consider that Romford Catering Supplies 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 Romford Catering Supplies 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

16 December 2025

FIXED ASSETS

Intangible assets

4

1

1

Property, plant and equipment

5

64,780

73,392

64,781

73,393

CURRENT ASSETS

Inventories

633,499

267,574

Debtors

6

791,501

885,825

Cash at bank and in hand

227,744

121,307

1,652,744

1,274,706

CREDITORS

Amounts falling due within one year

7

699,154

377,909

NET CURRENT ASSETS

953,590

896,797

TOTAL ASSETS LESS CURRENT LIABILITIES

1,018,371

970,190

CREDITORS

Amounts falling due after more than one year

8

(2,902

)

-

PROVISIONS FOR LIABILITIES

9

(9,394

)

(18,348

)

NET ASSETS

1,006,075

951,842

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

1,005,075

950,842

SHAREHOLDERS' FUNDS

1,006,075

951,842

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 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Mr M Karatay - Director

1.	STATUTORY INFORMATION

Romford Catering Supplies 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.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates. There were no major items in the financial statements where these judgements and estimates have been made.

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 recognised when the customer takes delivery of the goods.

Turnover is generated from ordinary activity of the business.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Customer database is being amortised evenly over its estimated useful life of nil years.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% 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 recognised on a first in first out basis. Net realisable value is the selling price of the items of stock less any additional cost to sell.

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 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.

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.

Going concern

In the director's assessment of the company's ability to continue as a going concern, there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Customer

database

£

COST

At 1 April 2024

and 31 March 2025

2,500

AMORTISATION

At 1 April 2024

and 31 March 2025

2,499

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

57,734

3,775

352,086

413,595

Additions

150

-

12,950

13,100

At 31 March 2025

57,884

3,775

365,036

426,695

DEPRECIATION

At 1 April 2024

32,439

3,693

304,071

340,203

Charge for year

6,451

20

15,241

21,712

At 31 March 2025

38,890

3,713

319,312

361,915

NET BOOK VALUE

At 31 March 2025

18,994

62

45,724

64,780

At 31 March 2024

25,295

82

48,015

73,392

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

779,239

872,955

Other debtors

12,262

12,870

791,501

885,825

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,470

-

Trade creditors

474,645

194,528

Taxation and social security

203,882

163,177

Other creditors

17,157

20,204

699,154

377,909

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,902

-

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

9,394

18,348

Deferred

tax

£

Balance at 1 April 2024

18,348

Provided during year

(8,954

)

Reversal of timing diff.

Balance at 31 March 2025

9,394

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1 April 2024

950,842

Profit for the year

154,233

Dividends

(100,000

)

At 31 March 2025

1,005,075

12.	RELATED PARTY DISCLOSURES

Included in creditors are amounts owed to key management personnel of £52.00(2024 - £456.00) balance sheet date.This is an interest free loan.

The company paid rent of £75,000 (2023: £75,000) to director for use of premises.