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Company Registration No. SC567819 (Scotland)
Nth Degree Catering Company Ltd Unaudited accounts for the year ended 30 June 2025
Nth Degree Catering Company Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nth Degree Catering Company Ltd Company Information for the year ended 30 June 2025
Director
Edmond Hilary Martin O'Rourke
Company Number
SC567819 (Scotland)
Registered Office
City Park Ground Floor - 368 Alexandra Parade GLASGOW G31 3AU SCOTLAND
Accountants
Calculate Accounting Services 1 Hamilton Park North Hamilton South Lanarkshire ML3 0FG
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Nth Degree Catering Company Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
43,062
346,019
Current assets
Inventories
5,000
5,000
Debtors
5
240,317
137,439
Cash at bank and in hand
521,224
117,165
766,541
259,604
Creditors: amounts falling due within one year
6
(149,301)
(33,020)
Net current assets
617,240
226,584
Total assets less current liabilities
660,302
572,603
Creditors: amounts falling due after more than one year
7
(64,517)
(9,857)
Provisions for liabilities
Deferred tax
(2,238)
(2,238)
Net assets
593,547
560,508
Capital and reserves
Called up share capital
100
100
Profit and loss account
593,447
560,408
Shareholders' funds
593,547
560,508
For the year ending 30 June 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 March 2026 and were signed on its behalf by
Edmond Hilary Martin O'Rourke Director Company Registration No. SC567819
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Nth Degree Catering Company Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Nth Degree Catering Company Ltd is a private company, limited by shares, registered in Scotland, registration number SC567819. The registered office is City Park, Ground Floor - 368 Alexandra Parade, GLASGOW, G31 3AU, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Freehold Property 5% on cost
Plant & machinery
15% on reducing balance
Motor vehicles
25% on cost
Computer equipment
33% on cost
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 July 2024
407,894
15,453
14,682
16,004
454,033
Disposals
(301,630)
-
-
-
(301,630)
At 30 June 2025
106,264
15,453
14,682
16,004
152,403
Depreciation
At 1 July 2024
76,602
9,307
12,099
10,006
108,014
Charge for the year
10,672
1,536
646
1,500
14,354
On disposals
(13,027)
-
-
-
(13,027)
At 30 June 2025
74,247
10,843
12,745
11,506
109,341
Net book value
At 30 June 2025
32,017
4,610
1,937
4,498
43,062
At 30 June 2024
331,292
6,146
2,583
5,998
346,019
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Nth Degree Catering Company Ltd Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
236,184
135,839
Other debtors
4,133
-
240,317
135,839
Amounts falling due after more than one year
Other debtors
-
1,600
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
21,921
4,053
Trade creditors
31,298
17,552
Taxes and social security
35,259
13,064
Other creditors
60,000
-
Loans from directors
823
(1,649)
149,301
33,020
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
64,517
9,857
8
Average number of employees
During the year the average number of employees was 24 (2024: 19).
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