General Information
Relm Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 10681373, registration address 22 Broad Street, Ross on Wye, Hereford, HR9 7EA.
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 financial statements have been prepared on the basis that the company is a going concern and that the directors will continue to support the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
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:
| Fixtures and Fittings |
10% 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 8 (2024 : 8).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
| At 01 April 2024 |
62,097 |
|
62,097 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 March 2025 |
62,097 |
|
62,097 |
| Depreciation |
| At 01 April 2024 |
21,603 |
|
21,603 |
| Charge for year |
4,050 |
|
4,050 |
| On disposals |
- |
|
- |
| At 31 March 2025 |
25,653 |
|
25,653 |
| Net book values |
| Closing balance as at 31 March 2025 |
36,444 |
|
36,444 |
| Opening balance as at 01 April 2024 |
40,494 |
|
40,494 |
|
| 4. |
Stocks
|
2025
£ |
|
2024
£ |
| Finished Goods |
2,163 |
|
2,163 |
|
2,163 |
|
2,163 |
|
| 5. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Other Debtors |
54,892 |
|
54,892 |
| Directors' Current Accounts |
125,957 |
|
134,797 |
|
180,849 |
|
189,689 |
|
| 6. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
69,253 |
|
75,381 |
| Corporation Tax |
97,488 |
|
89,983 |
| PAYE & Social Security |
20,724 |
|
17,171 |
| Accrued Expenses |
17,651 |
|
17,651 |
| Other Creditors |
1,994 |
|
1,001 |
| VAT |
66,524 |
|
5,766 |
|
273,634 |
|
206,953 |
|
| 7. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Bank Loans & Overdrafts |
28,859 |
|
28,859 |
| Obligations Under HP/Financial Leases |
(4,992) |
|
(4,992) |
|
23,867 |
|
23,867 |
|
3
|