IRIS Accounts Production v25.1.4.42 11820075 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11820075 2024-03-31 11820075 2025-03-31 11820075 2024-04-01 2025-03-31 11820075 2023-03-31 11820075 2023-04-01 2024-03-31 11820075 2024-03-31 11820075 ns15:EnglandWales 2024-04-01 2025-03-31 11820075 ns14:PoundSterling 2024-04-01 2025-03-31 11820075 ns10:Director1 2024-04-01 2025-03-31 11820075 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11820075 ns10:SmallEntities 2024-04-01 2025-03-31 11820075 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11820075 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 11820075 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11820075 ns10:FullAccounts 2024-04-01 2025-03-31 11820075 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 11820075 ns10:Director2 2024-04-01 2025-03-31 11820075 ns10:CompanySecretary1 2024-04-01 2025-03-31 11820075 ns10:RegisteredOffice 2024-04-01 2025-03-31 11820075 ns5:CurrentFinancialInstruments 2025-03-31 11820075 ns5:CurrentFinancialInstruments 2024-03-31 11820075 ns5:ShareCapital 2025-03-31 11820075 ns5:ShareCapital 2024-03-31 11820075 ns5:CostValuation 2024-03-31 11820075 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 11820075 (England and Wales)

| NAPIER CATERING HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

NAPIER CATERING HOLDINGS LIMITED (REGISTERED NUMBER: 11820075)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

NAPIER CATERING HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | P J Cooke

| C G Cooke

| SECRETARY: | C G Cooke

| REGISTERED OFFICE: | Unit 1

| The Turnery

| Chepstow Road

| Usk

| NP15 1HN

| REGISTERED NUMBER: | 11820075 (England and Wales)

| ACCOUNTANTS: | MHA (trading name of MHA Advisory Ltd)

| Elfed House

| Oak Tree Court

| Cardiff Gate Business Park

| CARDIFF

| County of Cardiff

| CF23 8RS

NAPIER CATERING HOLDINGS LIMITED (REGISTERED NUMBER: 11820075)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 100 |  | 100 |  |

CURRENT ASSETS

Debtors | 5 | 4,000 |  | 4,000 |  |

Cash at bank | 100 |  | 100 |  |

4,100 |  | 4,100 |  |

CREDITORS

Amounts falling due within one year | 6 | (4,000 | ) | (4,000 | ) |

NET CURRENT ASSETS | 100 |  | 100 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 200 |  | 200 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 200 |  | 200 |  |

SHAREHOLDERS' FUNDS | 200 |  | 200 |  |

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 directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by:

C G Cooke - Director

NAPIER CATERING HOLDINGS LIMITED (REGISTERED NUMBER: 11820075)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Napier Catering Holdings 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 company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

| The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

| There have been no material departures from Financial Reporting Standard 102 1A.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Current tax

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

| 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 year 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. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 100 |  |

| NET BOOK VALUE

| At 31 March 2025 | 100 |  |

| At 31 March 2024 | 100 |  |

NAPIER CATERING HOLDINGS LIMITED (REGISTERED NUMBER: 11820075)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 4,000 |  | 4,000 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' current accounts | 4,000 |  | 4,000 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |