Catering 101 Ltd - Accounts

Catering 101 Ltd
Contents Page
For the year ended 31 March 2025

Company information	1
Directors' report	2
Accountants' report	3
Statement of financial position	4
Statement of changes in equity	5
Notes to the financial statements	6

Catering 101 Ltd
Company Information
For the year ended 31 March 2025

Directors	Mr Terris Lefteris Kyriacou Mr Marios Kyriacou Mrs Panayiota Kyriacou
Registered Number	11271032
Registered Office	2 Damson Lane Solihull B91 2RD
Accountants	Marneros Marcus & Co Limited First Floor Hagley Court 40 Vicarage Road Edgbaston Birmingham B15 3EZ

1

Catering 101 Ltd
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial year was of a fish and chip shop.

Directors

The directors who served the company throughout the year were as follows:

Mr Terris Lefteris Kyriacou

Mr Marios Kyriacou

Mrs Panayiota Kyriacou

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Mr Terris Lefteris Kyriacou
Director

Date approved: 30 December 2025

2

Catering 101 Ltd Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Marneros Marcus & Co Limited First Floor Hagley Court 40 Vicarage Road Edgbaston Birmingham B15 3EZ 30 December 2025 3

Catering 101 Ltd
Accountants' Report
For the year ended 31 March 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B15 3EZ
30 December 2025

3

Registered Number: 11271032 Catering 101 Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	6,515	7,528
		6,515	7,528
Current assets
Stocks	4	512	502
Debtors	5	38,247	46,785
Cash at bank and in hand		7,264	(13,926)
		46,023	33,361
Creditors: amount falling due within one year	6	(29,128)	(30,075)
Net current assets		16,895	3,286

Total assets less current liabilities		23,410	10,814
Net assets		23,410	10,814

Capital and reserves
Called up share capital		100	100
Profit and loss account		23,310	10,714
Shareholders' funds		23,410	10,814

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 30 December 2025 and were signed on its behalf by:

-------------------------------
Mr Terris Lefteris Kyriacou
Director

4

Catering 101 Ltd
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	100	(4,881)	(4,781)
Profit for the year		15,595	15,595
Total comprehensive income for the year	-	15,595	15,595
Total investments by and distributions to owners	-	-	-
At 31 March 2024	100	10,714	10,814
At 01 April 2024	100	10,525	10,625
Profit for the year		12,785	12,785
Total comprehensive income for the year	-	12,785	12,785
Total investments by and distributions to owners	-	-	-
At 31 March 2025	100	23,310	23,410

5

Catering 101 Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Catering 101 Ltd is a private company, limited by shares, registered in , registration number 11271032, registration address 2 Damson Lane, Solihull, B91 2RD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 10 (2024 : 10).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	3,200	11,548	14,748
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	3,200	11,548	14,748
Depreciation
At 01 April 2024	2,152	5,258	7,410
Charge for year	210	613	823
On disposals	-	-	-
At 31 March 2025	2,362	5,871	8,233
Net book values
Closing balance as at 31 March 2025	838	5,677	6,515
Opening balance as at 01 April 2024	1,048	6,480	7,528

4.

Stocks

	2025 £		2024 £
Stocks	512		502
	512		502

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Other Debtors	-	9,000
Directors' Current Accounts	38,247	37,785
	38,247	46,785

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,450	-
Corporation Tax	10,046	10,872
Accrued Expenses	1,957	524
Bounce Back Loan	3,576	6,500
VAT	12,099	12,179
	29,128	30,075

6

Registered Number: 11271032

CATERING 101 LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025