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RELISH THE CATERER LTD

Registered Number
10760723
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

RELISH THE CATERER LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | FOSTER, Daniel Paul
| FOSTER, Paul

Registered Address | 2 Sandwash Close
| Rainford
| St. Helens
| WA11 8LY

Registered Number | 10760723 (England and Wales)

RELISH THE CATERER LTD
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 80,847 |  |  |  | 159,852
|  |  |  | 80,847 |  |  |  | 159,852
Current assets |  |  |  |  |  |  |  |
Debtors |  | 102,346 |  |  |  | 140,031 |  |
Cash at bank and on hand |  | 70,455 |  |  |  | 119,025 |  |
|  | 172,801 |  |  |  | 259,056 |  |
Creditors amounts falling due within one year | 4 | (156,178) |  |  |  | (188,874) |  |
Net current assets (liabilities) |  |  |  | 16,623 |  |  |  | 70,182
Total assets less current liabilities |  |  |  | 97,470 |  |  |  | 230,034
Creditors amounts falling due after one year | 5 |  |  | - |  |  |  | (11,754)
Provisions for liabilities | 6 |  |  | (17,315) |  |  |  | (33,996)
Net assets |  |  |  | 80,155 |  |  |  | 184,284
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 80,145 |  |  |  | 184,274
Shareholders' funds |  |  |  | 80,155 |  |  |  | 184,284

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 April 2026, and are signed on its behalf by:
FOSTER, Daniel Paul Director
FOSTER, Paul Director Registered Company No. 10760723

RELISH THE CATERER LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, where the reversal of those differences is expected to result in a tax liability or credit in future periods. This is the first year the company has prepared its accounts under FRS 102 Section 1A and has accounted for deferred taxation in accordance with Section 29 of FRS 102. A deferred tax liability of £33,996 has been recognised at the balance sheet date (2024: £nil). This relates primarily to temporary differences between the net book value and tax written down value of tangible fixed assets, arising due to differences between accounting depreciation and capital allowances claimed. The deferred tax liability has been calculated at the prevailing UK corporation tax rate of 25%, being the rate expected to apply when the timing differences reverse.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 33
| Vehicles | 33
| Office Equipment | 33

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 36

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 44,260 |  | 278,181 |  | 5,734 |  | 328,175
| At 31 March 26 | 44,260 |  | 278,181 |  | 5,734 |  | 328,175
| Depreciation and impairment
| At 01 April 25 | 35,164 |  | 128,586 |  | 4,573 |  | 168,323
| Charge for year | 4,973 |  | 73,519 |  | 513 |  | 79,005
| At 31 March 26 | 40,137 |  | 202,105 |  | 5,086 |  | 247,328
| Net book value
| At 31 March 26 | 4,123 |  | 76,076 |  | 648 |  | 80,847
| At 31 March 25 | 9,096 |  | 149,595 |  | 1,161 |  | 159,852

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 120,462 |  | 127,100
| Taxation and social security | 35,716 |  | 61,774
| Total | 156,178 |  | 188,874

5. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 11,754
| Total | - |  | 11,754

6. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 17,315 |  | 33,996
| Total | 17,315 |  | 33,996