Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 62 2024-06-01 false No description of principal activity 116 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07654617 2024-06-01 2025-05-31 07654617 2023-06-01 2024-05-31 07654617 2025-05-31 07654617 2024-05-31 07654617 c:Director1 2024-06-01 2025-05-31 07654617 d:Buildings d:LongLeaseholdAssets 2024-06-01 2025-05-31 07654617 d:Buildings d:LongLeaseholdAssets 2025-05-31 07654617 d:Buildings d:LongLeaseholdAssets 2024-05-31 07654617 d:LandBuildings 2025-05-31 07654617 d:LandBuildings 2024-05-31 07654617 d:PlantMachinery 2024-06-01 2025-05-31 07654617 d:PlantMachinery 2025-05-31 07654617 d:PlantMachinery 2024-05-31 07654617 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07654617 d:MotorVehicles 2024-06-01 2025-05-31 07654617 d:MotorVehicles 2025-05-31 07654617 d:MotorVehicles 2024-05-31 07654617 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07654617 d:FurnitureFittings 2024-06-01 2025-05-31 07654617 d:FurnitureFittings 2025-05-31 07654617 d:FurnitureFittings 2024-05-31 07654617 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07654617 d:OfficeEquipment 2024-06-01 2025-05-31 07654617 d:OfficeEquipment 2025-05-31 07654617 d:OfficeEquipment 2024-05-31 07654617 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07654617 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07654617 d:PatentsTrademarksLicencesConcessionsSimilar 2025-05-31 07654617 d:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 07654617 d:CurrentFinancialInstruments 2025-05-31 07654617 d:CurrentFinancialInstruments 2024-05-31 07654617 d:Non-currentFinancialInstruments 2025-05-31 07654617 d:Non-currentFinancialInstruments 2024-05-31 07654617 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 07654617 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 07654617 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 07654617 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 07654617 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-05-31 07654617 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 07654617 d:ShareCapital 2025-05-31 07654617 d:ShareCapital 2024-05-31 07654617 d:SharePremium 2025-05-31 07654617 d:SharePremium 2024-05-31 07654617 d:RetainedEarningsAccumulatedLosses 2025-05-31 07654617 d:RetainedEarningsAccumulatedLosses 2024-05-31 07654617 c:FRS102 2024-06-01 2025-05-31 07654617 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07654617 c:FullAccounts 2024-06-01 2025-05-31 07654617 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07654617 d:HirePurchaseContracts d:WithinOneYear 2025-05-31 07654617 d:HirePurchaseContracts d:WithinOneYear 2024-05-31 07654617 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-05-31 07654617 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-05-31 07654617 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-06-01 2025-05-31 07654617 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 07654617 SOCIAL PANTRY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
SOCIAL PANTRY LTD REGISTERED NUMBER: 07654617 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 18,484 |  | 25,444
Tangible assets | 5 |  | 355,277 |  | 473,584
|  |  | 373,761 |  | 499,028
Current assets |  |  |  |  |
Stocks | 6 | 64,192 |  | 51,426 |
Debtors: amounts falling due after more than one year | 7 | 59,750 |  | 36,500 |
Debtors: amounts falling due within one year | 7 | 1,827,722 |  | 1,220,376 |
Cash at bank and in hand | 8 | 2,626,281 |  | 795,234 |
|  | 4,577,945 |  | 2,103,536 |
Creditors: amounts falling due within one year | 9 | (3,980,465) |  | (2,168,322) |
Net current assets/(liabilities) |  |  | 597,480 |  | (64,786)
Total assets less current liabilities |  |  | 971,241 |  | 434,242
Creditors: amounts falling due after more than one year | 10 |  | (7,018) |  | (75,214)
Net assets |  |  | 964,223 |  | 359,028
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 150 |  | 150
Share premium account |  |  | 1,056,381 |  | 1,056,381
Profit and loss account |  |  | (92,308) |  | (697,503)
|  |  | 964,223 |  | 359,028
Page 1
SOCIAL PANTRY LTD REGISTERED NUMBER: 07654617 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
___________________________ A L Head
Director
Date: 1 December 2025
The notes on pages 3 to 11 form part of these financial statements. Page 2
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Social Pantry Ltd is a private limited Company, registered in the United Kingdom and domiciled in England and Wales. The registered office address is Unit 1 Heliport Industrial Estate, Lombard Street, London, England, SW11 3SS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | Length of lease
|  |  |  | Plant and machinery | - | 5 years
|  |  |  | Motor vehicles | - | 5 years
|  |  |  | Fixtures and fittings | - | 5 years
|  |  |  | Office equipment | - | 5 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Page 5
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments (continued)
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 6
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 3
|  | Staff | 114 | 59
|  |  | 116 | 62
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 June 2024 | 36,650
| At 31 May 2025 | 36,650
| Amortisation |
| At 1 June 2024 | 11,206
| Charge for the year on owned assets | 6,960
| At 31 May 2025 | 18,166
| Net book value |
| At 31 May 2025 | 18,484
| At 31 May 2024 | 25,444
Page 7
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 June 2024 | 473,367 | 341,475 | 80,981 | 80,745 | 57,731 | 1,034,299
| Additions | 18,017 | 20,267 | - | 19,839 | 4,065 | 62,188
| At 31 May 2025 | 491,384 | 361,742 | 80,981 | 100,584 | 61,796 | 1,096,487
| Depreciation |  |  |  |  |  |
| At 1 June 2024 | 227,061 | 158,599 | 64,142 | 72,241 | 38,670 | 560,713
| Charge for the year on owned assets | 83,147 | 77,826 | 5,212 | 7,792 | 6,520 | 180,497
| At 31 May 2025 | 310,208 | 236,425 | 69,354 | 80,033 | 45,190 | 741,210
| Net book value |  |  |  |  |  |
| At 31 May 2025 | 181,176 | 125,317 | 11,627 | 20,551 | 16,606 | 355,277
| At 31 May 2024 | 246,306 | 182,875 | 16,838 | 8,504 | 19,061 | 473,584
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long leasehold | 181,176 | 246,307
|  | 181,176 | 246,307
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stock | 64,192 | 51,426
|  | 64,192 | 51,426
Page 8
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 59,750 | 36,500
|  | 59,750 | 36,500
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 1,578,320 | 951,388
| Other debtors | 35,872 | 44,857
| Prepayments and accrued income | 213,530 | 224,131
|  | 1,827,722 | 1,220,376
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,626,281 | 795,234
|  | 2,626,281 | 795,234
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 42,105 | 33,605
| Payments received on account | 1,556,645 | 807,778
| Trade creditors | 811,578 | 607,841
| Other taxation and social security | 787,700 | 414,669
| Obligations under finance lease and hire purchase contracts | - | 3,326
| Other creditors | 284,173 | 178,701
| Accruals and deferred income | 498,264 | 122,402
|  | 3,980,465 | 2,168,322
Page 9
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,018 | 57,623
| Net obligations under finance leases and hire purchase contracts | - | 17,591
|  | 7,018 | 75,214
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 42,105 | 33,605
|  | 42,105 | 33,605
| Amounts falling due 1-2 years |  |
| Bank loans | 7,018 | 57,623
|  | 7,018 | 57,623
|  | 49,123 | 91,228
12. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | - | 3,326
| Between 1-5 years | - | 17,591
|  | - | 20,917
Page 10
SOCIAL PANTRY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
13. | Pension commitments
The Company contributes into a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £46,218 of which £12,326 (2024: £8,019) was payable at the date of the balance sheet.
Page 11