REGISTERED NUMBER: 05263141 (England and Wales)

COSTAS CATERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2024 TO 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

Costakis Spyrou

SECRETARY:

Ifigenia Avraam

REGISTERED OFFICE:

400 West Green Road

London

N15 3PX

REGISTERED NUMBER:

05263141 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3rd Floor

Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

CURRENT ASSETS

Cash at bank

1,079

1,000

CREDITORS

Amounts falling due within one year

5

407,176

413,789

NET CURRENT LIABILITIES

(406,097

)

(412,789

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(406,097

)

(412,789

)

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

(407,097

)

(413,789

)

SHAREHOLDERS' FUNDS

(406,097

)

(412,789

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 18 December 2025 and were signed by:

Costakis Spyrou - Director

1.	STATUTORY INFORMATION

Costas Catering 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The company has shortened its accounting period to nine months this year. As a result, the current period’s figures cover the nine-month period ended 31 March 2025, while the prior period’s figures represent a full twelve months. Accordingly, the amounts presented in the financial statements are not directly comparable.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the period 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 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 period 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.

Going concern

The accounts have been prepared on a going concern basis. The company is dependent on the continued support of its other creditors. The director is satisfied that at the time of approval of these financial statements the company will continue in existence for the foreseeable future.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 36 ).

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

36,617

Trade creditors

-

27,161

Taxation and social security

-

22,136

Other creditors

407,176

327,875

407,176

413,789

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

1

1,000

1,000

7.	RELATED PARTY DISCLOSURES

Included in creditors are amounts of £402,675 (2024: £319,300) due to companies in which the director has an interest.