HW Catering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14775319

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		16,000		18,000
Tangible Assets	5		936		2,461

			16,936		20,461
CURRENT ASSETS
Stocks	6	500		-
Debtors	7	11,333		5,324
Cash at bank and in hand		507		1,857

		12,340		7,181
Creditors: Amounts Falling Due Within One Year	8	(47,394 )		(30,374 )

NET CURRENT ASSETS (LIABILITIES)			(35,054 )		(23,193 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,118 )		(2,732 )

NET LIABILITIES			(18,118 )		(2,732 )

CAPITAL AND RESERVES
Called up share capital	9		40		40
Profit and Loss Account			(18,158 )		(2,772 )

SHAREHOLDERS' FUNDS			(18,118)		(2,732)

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HW Catering Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S R Wright

Director

23/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HW Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14775319 . The registered office is Suite 1, The Riverside Building, Livingstone Road, Hessle, East Yorkshire, HU13 0DZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	40% on cost
Fixtures & Fittings	20% on cost

2.5. Leasing and Hire Purchase Contracts

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

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. 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 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.

...CONTINUED

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HW Catering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	20,000

As at 31 March 2025	20,000

Amortisation
As at 1 April 2024	2,000
Provided during the period	2,000

As at 31 March 2025	4,000

Net Book Value
As at 31 March 2025	16,000

As at 1 April 2024	18,000

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	3,526	460	3,986

As at 31 March 2025	3,526	460	3,986

Depreciation
As at 1 April 2024	1,410	115	1,525
Provided during the period	1,410	115	1,525

As at 31 March 2025	2,820	230	3,050

Net Book Value
As at 31 March 2025	706	230	936

As at 1 April 2024	2,116	345	2,461

6. Stocks

	2025	2024
	£	£
Stock	500	-

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HW Catering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,255	314
VAT	3,767	5,000
Other taxes and social security	6,301	-
Directors' loan accounts	10	10

	11,333	5,324

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,302	(569 )
Other loans	1,668	2,036
Other creditors	44,424	28,414
Taxation and social security	-	493

	47,394	30,374

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	40	40

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