REGISTERED NUMBER: 06854781 (England and Wales)

C S Catering 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 C Selchouk

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

06854781 (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 C S Catering 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 C S Catering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C S Catering Limited and state those matters that we have agreed to state to the director of C S Catering 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 C S Catering Limited and its director for our work or for this report.

It is your duty to ensure that C S Catering 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 C S Catering Limited. You consider that C S Catering 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 C S Catering 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

24 December 2025

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

98,315

91,104

98,315

91,104

CURRENT ASSETS

Inventories

6

7,539

6,823

Debtors

7

31,548

34,109

Cash at bank and in hand

44,923

53,282

84,010

94,214

CREDITORS

Amounts falling due within one year

8

60,956

68,757

NET CURRENT ASSETS

23,054

25,457

TOTAL ASSETS LESS CURRENT LIABILITIES

121,369

116,561

PROVISIONS FOR LIABILITIES

10

7,429

5,193

NET ASSETS

113,940

111,368

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

113,840

111,268

SHAREHOLDERS' FUNDS

113,940

111,368

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 24 December 2025 and were signed by:

Mr C Selchouk - Director

1.	STATUTORY INFORMATION

C S 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.	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. The items in the financial statements where these judgements and estimates have been made include:

Goodwill.

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 customers take delivery of their goods, and is generated from the ordinary activities of the business.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over the life of the lease

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% 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 of stocks is valued using the first in first out stock valuation method. Net realisable value is the estimated selling price less cost to sell.

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

90,000

AMORTISATION

At 1 April 2024

and 31 March 2025

90,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

113,875

34,434

18,307

14,390

181,006

Additions

-

1,949

19,592

-

21,541

At 31 March 2025

113,875

36,383

37,899

14,390

202,547

DEPRECIATION

At 1 April 2024

50,105

22,201

14,718

2,878

89,902

Charge for year

4,555

2,837

4,636

2,302

14,330

At 31 March 2025

54,660

25,038

19,354

5,180

104,232

NET BOOK VALUE

At 31 March 2025

59,215

11,345

18,545

9,210

98,315

At 31 March 2024

63,770

12,233

3,589

11,512

91,104

6.	INVENTORIES

2025

2024

£

£

Finished goods

7,539

6,823

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,924

5,314

Other debtors

25,624

28,795

31,548

34,109

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,529

16,939

Taxation and social security

43,262

44,196

Other creditors

13,165

7,622

60,956

68,757

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

6,184

-

Between one and five years

10,306

-

16,490

-

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,429

5,193

Deferred

tax

£

Balance at 1 April 2024

5,193

Provided during year

2,236

Balance at 31 March 2025

7,429

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

12.

RESERVES

Retained

earnings

£

At 1 April 2024

111,268

Profit for the year

2,572

At 31 March 2025

113,840