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P A Catering Limited

Registered Number:06313786

For the year ended 31 July 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 July 2025
P A Catering Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

06313786

As at 31 July 2025

P A Catering Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

22,300
22,300
2
22,300
22,300

Current assets

Inventories

16,000
16,000
4

Trade and other receivables

1,708
2,686
5
1,269

Cash and cash equivalents

-
18,686
18,977

Trade and other payables: amounts falling due within one year

(22,050)
(34,441)
6
(3,073)
(15,755)
Net current liabilities

Total assets less current liabilities

6,545
19,227

Trade and other payables: amounts falling due after more than
one year

(2,733)
-
7
6,545
Net assets
16,494

Capital and reserves

Called up share capital

2
2

Retained earnings

6,543
16,492
6,545
16,494
Shareholders' funds

For the year ended 31 July 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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 proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr P Hatch Director

These financial statements were approved and authorised for issue by the Board on 02 February 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 July 2025
P A Catering Limited
Notes to the Financial Statements
Statutory Information

P A Catering Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 06313786.

Principal place of business:

Capture The Castle
46 High Street
Rochester
Kent
ME1 1LD

Registered address:

3 Conqueror Court
Sittingbourne
Kent
ME10 5BH

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 0 years.

Property, plant and equipment

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:

Plant and machinery

25% Reducing balance

25% Reducing balance

Computer equipment
Inventories

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 of 4
5
For the year ended 31 July 2025
P A Catering Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 August 2024

22,300

At 31 July 2025

22,300

Net book value

At 31 July 2025

22,300

At 31 July 2024

22,300

3. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

£

£

£

Cost or valuation

At 01 August 2024

14,920
922
13,998

At 31 July 2025

13,998
922
14,920

Provision for depreciation and impairment

At 01 August 2024

14,920
922
13,998

At 31 July 2025

14,920
922
13,998

At 31 July 2025

Net book value

-
-
-

At 31 July 2024

-
-
-

4. Inventories

2024
2025

£

£

Stocks

16,000
16,000

5. Trade and other receivables

2024
2025

£

£

Other debtors

2,686
1,708

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6
For the year ended 31 July 2025
P A Catering Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

4,396
3,828

Trade creditors

1,655
2,172

Taxation and social security

-
901

Other creditors

28,390
15,149
34,441
22,050

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

-
2,733

8. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
4 of 4