Company No: 04119638 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	11,708		22,778
Tangible assets	4	350,468		369,639
		362,176		392,417
Current assets
Stocks		0		2,663
Debtors	5	38,564		68,836
Cash at bank and in hand		0		216
		38,564		71,715
Creditors: amounts falling due within one year	6	( 667,805)		( 595,179)
Net current liabilities		(629,241)		(523,464)
Total assets less current liabilities		(267,065)		(131,047)
Creditors: amounts falling due after more than one year	7	0		( 7,342)
Net liabilities		( 267,065)		( 138,389)
Capital and reserves
Called-up share capital	8	550		550
Share premium account		76,399		76,399
Profit and loss account		( 344,014 )		( 215,338 )
Total shareholder's deficit		( 267,065)		( 138,389)

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

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Cambridge Catering Equipment Hire Limited (registered number: 04119638) were approved and authorised for issue by the Director. They were signed on its behalf by:

C S P Girdlestone-Tingey Director

09 December 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cambridge Catering Equipment Hire Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sedgeford Hall, Fring Road, Sedgeford, PE36 5LT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £267,065. The Company is supported through loans from the Parent Company. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

4 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
	10 years straight line
Office equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	22		27

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	116,278		116,278
At 31 March 2025	116,278		116,278
Accumulated amortisation
At 01 April 2024	93,500		93,500
Charge for the financial year	11,070		11,070
At 31 March 2025	104,570		104,570
Net book value
At 31 March 2025	11,708		11,708
At 31 March 2024	22,778		22,778

4. Tangible assets

	Plant and machinery		Office equipment		Total
	£		£		£
Cost
At 01 April 2024	612,791		1,880		614,671
Additions	30,934		920		31,854
At 31 March 2025	643,725		2,800		646,525
Accumulated depreciation
At 01 April 2024	244,758		274		245,032
Charge for the financial year	50,393		632		51,025
At 31 March 2025	295,151		906		296,057
Net book value
At 31 March 2025	348,574		1,894		350,468
At 31 March 2024	368,033		1,606		369,639

5. Debtors

	2025		2024
	£		£
Trade debtors	27,359		50,487
Prepayments and accrued income	11,005		18,349
Other debtors	200		0
	38,564		68,836

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	78,456		52,928
Trade creditors	7,734		10,551
Amounts owed to Group undertakings	502,956		359,512
Accruals	21,012		40,855
Other taxation and social security	22,731		37,947
Obligations under finance leases and hire purchase contracts	0		1,025
Other creditors	34,916		92,361
	667,805		595,179

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		7,342

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
520 A ordinary shares of £ 1.00 each	520		520
10 B ordinary shares of £ 1.00 each	10		10
10 C ordinary shares of £ 1.00 each	10		10
10 D ordinary shares of £ 1.00 each	10		10
	550		550

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	58,000		38,000
between one and five years	202,833		152,500
Total future minimum lease payments under non-cancellable operating leases	260,833		190,500

10. Related party transactions

The Company has taken advantage of the exemption under 33.1A, allowing wholly owned group members to depart from the requirements to disclose transactions with other group companies.