REGISTERED NUMBER: 14974103 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

BLINCH CATERING COMPANY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K A Blinch

D R Blinch

REGISTERED OFFICE:

Moathouse Cafe

9 High Street

Arundel

BN18 9AD

REGISTERED NUMBER:

14974103 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

152,444

163,333

Tangible assets

5

27,363

33,510

179,807

196,843

CURRENT ASSETS

Stocks

6,000

-

Debtors

6

10,947

17,891

Cash at bank and in hand

7

47,525

74,987

64,472

92,878

CREDITORS

Amounts falling due within one year

8

108,942

239,554

NET CURRENT LIABILITIES

(44,470

)

(146,676

)

TOTAL ASSETS LESS CURRENT LIABILITIES

135,337

50,167

PROVISIONS FOR LIABILITIES

6,840

6,367

NET ASSETS

128,497

43,800

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

128,495

43,798

128,497

43,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 3 January 2026 and were signed on its behalf by:

D R Blinch - Director

1.	STATUTORY INFORMATION

Blinch Catering Company Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

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 represents consideration received or receivable for consultancy services, measured at fair

value, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised

when the performance obligations associated with the transaction have been satisfied.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of fifteen 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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 value amount and are recognised in the Income Statement.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

175,000

AMORTISATION

At 1 August 2024

11,667

Charge for year

10,889

At 31 July 2025

22,556

NET BOOK VALUE

At 31 July 2025

152,444

At 31 July 2024

163,333

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

1

43,278

1,568

44,847

Additions

-

2,457

1,515

3,972

Disposals

-

(1,075

)

(1,331

)

(2,406

)

At 31 July 2025

1

44,660

1,752

46,413

DEPRECIATION

At 1 August 2024

-

10,820

517

11,337

Charge for year

-

7,870

470

8,340

Eliminated on disposal

-

(269

)

(358

)

(627

)

At 31 July 2025

-

18,421

629

19,050

NET BOOK VALUE

At 31 July 2025

1

26,239

1,123

27,363

At 31 July 2024

1

32,458

1,051

33,510

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,952

Other debtors

10,947

12,939

10,947

17,891

7.	CASH AT BANK AND IN HAND

2025

2024

£

£

Bank account no. 1

11,563

-

Bank account no. 2

30,022

61,446

Bank account no. 3

-

6

Cash in hand

5,940

13,535

47,525

74,987

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,494

9,453

Taxation and social security

51,021

20,937

Other creditors

51,427

209,164

108,942

239,554

9.	FINANCIAL INSTRUMENTS

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mrs K A Blinch decreased her loan to the company. As at 31 July 2025, the company owed her £41,082 (2024: £139,850). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, D R Blinch decreased his loan to the company. As at 31 July 2025, the company owed him £8,751 (2024: £63,901). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D R & Mrs K A Blinch.