Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 Confectioners, tobacconists and farmers 2025-01-01 false 6 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00631251 2025-01-01 2025-12-31 00631251 2024-01-01 2024-12-31 00631251 2025-12-31 00631251 2024-12-31 00631251 c:Director2 2025-01-01 2025-12-31 00631251 d:Buildings 2025-01-01 2025-12-31 00631251 d:Buildings 2025-12-31 00631251 d:Buildings 2024-12-31 00631251 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00631251 d:PlantMachinery 2025-01-01 2025-12-31 00631251 d:PlantMachinery 2025-12-31 00631251 d:PlantMachinery 2024-12-31 00631251 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00631251 d:MotorVehicles 2025-01-01 2025-12-31 00631251 d:MotorVehicles 2025-12-31 00631251 d:MotorVehicles 2024-12-31 00631251 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00631251 d:FurnitureFittings 2025-01-01 2025-12-31 00631251 d:FurnitureFittings 2025-12-31 00631251 d:FurnitureFittings 2024-12-31 00631251 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00631251 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00631251 d:CurrentFinancialInstruments 2025-12-31 00631251 d:CurrentFinancialInstruments 2024-12-31 00631251 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 00631251 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00631251 d:ShareCapital 2025-12-31 00631251 d:ShareCapital 2024-12-31 00631251 d:CapitalRedemptionReserve 2025-12-31 00631251 d:CapitalRedemptionReserve 2024-12-31 00631251 d:RetainedEarningsAccumulatedLosses 2025-12-31 00631251 d:RetainedEarningsAccumulatedLosses 2024-12-31 00631251 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 00631251 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 00631251 c:OrdinaryShareClass1 2025-01-01 2025-12-31 00631251 c:OrdinaryShareClass1 2025-12-31 00631251 c:OrdinaryShareClass1 2024-12-31 00631251 c:FRS102 2025-01-01 2025-12-31 00631251 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00631251 c:FullAccounts 2025-01-01 2025-12-31 00631251 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00631251 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00631251 KING STREET CATERERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
KING STREET CATERERS LIMITED REGISTERED NUMBER: 00631251 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 39,584 |  | 42,744
CURRENT ASSETS |  |  |  |  |
Stocks | 5 | 51,241 |  | 50,634 |
Debtors: amounts falling due within one year | 6 | 7,492 |  | 6,421 |
Cash at bank and in hand |  | 81,237 |  | 75,543 |
|  | 139,970 |  | 132,598 |
Creditors: amounts falling due within one year | 7 | (103,196) |  | (97,766) |
NET CURRENT ASSETS |  |  | 36,774 |  | 34,832
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 76,358 |  | 77,576
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 8 | (431) |  | (523) |
|  |  | (431) |  | (523)
NET ASSETS |  |  | 75,927 |  | 77,053
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 3,884 |  | 3,884
Capital redemption reserve |  |  | 868 |  | 868
Profit and loss account |  |  | 71,175 |  | 72,301
|  |  | 75,927 |  | 77,053
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
KING STREET CATERERS LIMITED REGISTERED NUMBER: 00631251 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M E M Hays
Director
Date: 15 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
KING STREET CATERERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
King Street Caterers Limited is a private registered company limited by shares and incorporated in England and Wales. The registered office address is 21 High Street, Royston, Hertfordshire, SG8 9AA. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | GOVERNMENT GRANTS
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
| 2.4 | TANGIBLE FIXED ASSETS
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. Page 3
KING STREET CATERERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following bases:. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Farm equipment | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Shop equipment | - | 15% | reducing balance
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 amount and are recognised in profit or loss.
| 2.5 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
KING STREET CATERERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.11 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.12 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
KING STREET CATERERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
4. | TANGIBLE FIXED ASSETS
|  | Freehold property | Farm equipment | Motor vehicles | Shop equipment | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 January 2025 | 133,445 | 22,674 | 13,211 | 54,198 | 223,528
| At 31 December 2025 | 133,445 | 22,674 | 13,211 | 54,198 | 223,528
| DEPRECIATION |  |  |  |  |
| At 1 January 2025 | 94,453 | 21,673 | 12,467 | 52,191 | 180,784
| Charge for the year on owned assets | 2,525 | 150 | 186 | 299 | 3,160
| At 31 December 2025 | 96,978 | 21,823 | 12,653 | 52,490 | 183,944
| NET BOOK VALUE |  |  |  |  |
| At 31 December 2025 | 36,467 | 851 | 558 | 1,708 | 39,584
| At 31 December 2024 | 38,992 | 1,001 | 744 | 2,007 | 42,744
5. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Farm stocks | 240 | 168
| Finished goods and goods for resale | 51,001 | 50,466
|  | 51,241 | 50,634
Page 6
KING STREET CATERERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,361 | 1,419
| Prepayments and accrued income | 6,131 | 5,002
|  | 7,492 | 6,421
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,934 | 9,329
| Corporation tax | 884 | 903
| Other taxation and social security | 16,028 | 14,888
| Other creditors | 66,025 | 67,335
| Accruals and deferred income | 9,325 | 5,311
|  | 103,196 | 97,766
| Included within other creditors are amounts due to defined contribution pension schemes totalling £419 (2024 - £407).
8. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | 523
| Charged to profit or loss | (92)
| AT END OF YEAR | 431
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 431 | 523
Page 7
KING STREET CATERERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 3,884 (2024 - 3,884) Ordinary shares of £1 each | 3,884 | 3,884
Page 8