REGISTERED NUMBER: 07549556 (England and Wales)

SCENE CUISINE LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Joshua

H D B Smith

SECRETARY:

J D Heal

REGISTERED OFFICE:

9 Fron Fawr

Blaenau Ffestiniog

Gwynedd

LL41 3YE

REGISTERED NUMBER:

07549556 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

178,977

60,353

CURRENT ASSETS

Stocks

1,050

330

Debtors

5

170,608

112,913

Cash at bank and in hand

170,522

315,098

342,180

428,341

CREDITORS

Amounts falling due within one year

6

(192,197

)

(275,674

)

NET CURRENT ASSETS

149,983

152,667

TOTAL ASSETS LESS CURRENT LIABILITIES

328,960

213,020

CREDITORS

Amounts falling due after more than one year

7

(22,476

)

(24,212

)

PROVISIONS FOR LIABILITIES

(30,762

)

-

NET ASSETS

275,722

188,808

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

275,720

188,806

SHAREHOLDERS' FUNDS

275,722

188,808

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 directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

H D B Smith - Director

1.	STATUTORY INFORMATION

Scene Cuisine 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 company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

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

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.

There has been no material departure in the reporting standard during the financial year.

Turnover

Turnover represents amounts billed and billable in respect of catering services, excluding value added tax.

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

Office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Current tax

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the balance sheet date.

Deferred tax

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.

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.

Amounts to be billed

Services provided to clients, which at the balance sheet date have not been billed, have been recognised as turnover. Turnover recognised in this manner is based on an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the company. Unbilled revenue is included in debtors.

Non - derivative financial instruments

Non-derivative financial instruments comprise of trade and other debtors, cash and cash equivalents, trade and other creditors and interest free loans.

Unless otherwise stated, the carrying value of the company's financial assets and liabilities are a reasonable approximation of their fair values.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at bank and in hand.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

247,481

6,533

75,321

329,335

Additions

82,784

-

73,650

156,434

Disposals

(13,166

)

-

(17,413

)

(30,579

)

At 31 March 2025

317,099

6,533

131,558

455,190

DEPRECIATION

At 1 April 2024

222,791

3,472

42,719

268,982

Charge for year

20,001

765

14,268

35,034

Eliminated on disposal

(12,843

)

-

(14,960

)

(27,803

)

At 31 March 2025

229,949

4,237

42,027

276,213

NET BOOK VALUE

At 31 March 2025

87,150

2,296

89,531

178,977

At 31 March 2024

24,690

3,061

32,602

60,353

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

127,446

73,276

Amounts owed by associates

877

679

Other debtors

14,648

18,196

Other loans

5,627

1,500

Directors' current accounts

19,741

18,501

Social security and other tax

438

-

Prepayments

1,831

761

170,608

112,913

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

14,043

8,527

Trade creditors

58,776

52,261

Corporation tax

45,798

88,246

Social security and other taxes

-

177

VAT

37,656

91,872

Other creditors

6,429

3,392

Directors' current accounts

16,197

18,200

Accruals and deferred income

3,298

2,999

192,197

275,674

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

1,667

11,667

Hire purchase contracts

20,809

12,545

22,476

24,212

Hire purchase contracts are secured to the asset to which they relate.

8.	DIRECTORS' 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

£

£

H D B Smith

Balance outstanding at start of year

18,501

19,690

Amounts advanced

71,240

78,811

Amounts repaid

(70,000

)

(80,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,741

18,501