REGISTERED NUMBER: 00875556 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

DESIGN FOR CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Arnold

E S M Bircham

REGISTERED OFFICE:

Farriers House

Farriers Close

Codicote

Hertfordshire

SG4 8DU

REGISTERED NUMBER:

00875556 (England and Wales)

ACCOUNTANTS:

Fusion Consulting Ltd

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

154,185

156,256

154,185

156,256

CURRENT ASSETS

Stocks

87,074

80,115

Debtors

6

533,904

436,324

Cash at bank and in hand

971,318

595,335

1,592,296

1,111,774

CREDITORS

Amounts falling due within one year

7

268,167

295,038

NET CURRENT ASSETS

1,324,129

816,736

TOTAL ASSETS LESS CURRENT LIABILITIES

1,478,314

972,992

CAPITAL AND RESERVES

Called up share capital

17,450

17,450

Share premium

(163,200

)

(163,200

)

Retained earnings

1,624,064

1,118,742

SHAREHOLDERS' FUNDS

1,478,314

972,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

S M Arnold - Director

1.	STATUTORY INFORMATION

Design for 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised in previous 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.

Land and buildings - not provided

Fixtures & fittings - 25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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.

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 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

117,564

AMORTISATION

At 1 May 2024

and 30 April 2025

117,564

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

187,545

133,052

320,597

DEPRECIATION

At 1 May 2024

37,510

126,831

164,341

Charge for year

-

2,071

2,071

At 30 April 2025

37,510

128,902

166,412

NET BOOK VALUE

At 30 April 2025

150,035

4,150

154,185

At 30 April 2024

150,035

6,221

156,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

527,953

435,312

Other debtors

5,951

1,012

533,904

436,324

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

33,616

151,383

Taxation and social security

226,711

108,638

Other creditors

7,840

35,017

268,167

295,038