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Company Registration No. 15012930 (England and Wales)
Worldwide Catering Services Ltd Unaudited accounts for the year ended 31 July 2025
Worldwide Catering Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Worldwide Catering Services Ltd Company Information for the year ended 31 July 2025
Director
Ouma Devi Ramalinga Chetty
Company Number
15012930 (England and Wales)
Registered Office
40 Willoughby Road,Hornsey,London,N8 0JG LONDON N8 0JG United Kingdom
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Worldwide Catering Services Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
731
914
Current assets
Cash at bank and in hand
4,399
17,274
Creditors: amounts falling due within one year
5
(2,200)
(13,692)
Net current assets
2,199
3,582
Net assets
2,930
4,496
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
2,830
4,396
Shareholders' funds
2,930
4,496
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 14 April 2026 and were signed on its behalf by
Ouma Devi Ramalinga Chetty Director Company Registration No. 15012930
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Worldwide Catering Services Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Worldwide Catering Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 15012930. The registered office is 40 Willoughby Road,Hornsey,London,N8 0JG, LONDON, N8 0JG, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
20% reducing balance method.
Computer equipment
20% reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Worldwide Catering Services Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
445
698
1,143
At 31 July 2025
445
698
1,143
Depreciation
At 1 August 2024
89
140
229
Charge for the year
71
112
183
At 31 July 2025
160
252
412
Net book value
At 31 July 2025
285
446
731
At 31 July 2024
356
558
914
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
9,135
Taxes and social security
-
817
Loans from directors
1,325
2,865
Accruals
875
875
2,200
13,692
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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