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# SPECIAL CATERING COMPANY SALFORD LIMITED

## Company Registration Number:
14530268 (England and Wales)

## Unaudited statutory accounts for the year ended 30 December 2024

## Period of accounts

## Start date: 1 January 2024

## End date: 30 December 2024

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Contents of the Financial Statements

for the Period Ended 30 December 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SPECIAL CATERING COMPANY SALFORD LIMITED

Directors' report period ended 30 December 2024

The directors present their report with the financial statements of the company for the period ended 30 December 2024

Principal activities of the company

The principal activity of the company is that of providing catering services.

Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 30 December 2024

Paul Heathcote
Gary Bates

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 April 2026

And signed on behalf of the board by:
Name: Gary Bates
Status: Director

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Profit And Loss Account

for the Period Ended 30 December 2024

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Turnover: | 2,335,011 | 1,924,362
Cost of sales: | ( 1,211,144 ) | ( 590,929 )
Gross profit(or loss): | 1,123,867 | 1,333,433
Administrative expenses: | ( 1,195,895 ) | ( 1,508,627 )
Other operating income: | 0 |
Operating profit(or loss): | (72,028) | (175,194)
Profit(or loss) before tax: | (72,028) | (175,194)
Profit(or loss) for the financial year: | (72,028) | (175,194)

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Balance sheet

As at 30 December 2024

| Notes | 2024 | 13 months to 31 December 2023
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 100 | 100
Fixed assets
Tangible assets: | 3 | 17,907 | 4,122
Total fixed assets: |  | 17,907 | 4,122
Current assets
Stocks: | 4 | 58,424 | 62,700
Debtors: | 5 | 449,977 | 544,684
Cash at bank and in hand: |  | 67,385 | 148,265
Total current assets: |  | 575,786 | 755,649
Creditors: amounts falling due within one year: | 6 | ( 840,915 ) | ( 934,865 )
Net current assets (liabilities): |  | (265,129) | (179,216)
Total assets less current liabilities: |  | (247,122) | ( 174,994)
Total net assets (liabilities): |  | (247,122) | (174,994)
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | (247,222 ) | (175,094 )
Total Shareholders' funds: |  | ( 247,122 ) | (174,994)

The notes form part of these financial statements

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Balance sheet statements

For the year ending 30 December 2024 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 17 April 2026
and signed on behalf of the board by:

Name: Gary Bates
Status: Director

The notes form part of these financial statements

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 20% p.a straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

  Valuation information and policy

  At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

  Other accounting policies

  Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2024

- ## 2. Employees

  | 2024 | 13 months to 31 December 2023
  --- | --- | ---
  Average number of employees during the period | 185 | 171

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2024

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2024 |  | 4,694 |  |  |  | 4,694
Additions |  | 16,154 |  |  |  | 16,154
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 December 2024 |  | 20,848 |  |  |  | 20,848
Depreciation |  |  |  |  |  |
At 1 January 2024 |  | 572 |  |  |  | 572
Charge for year |  | 2,369 |  |  |  | 2,369
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 December 2024 |  | 2,941 |  |  |  | 2,941
Net book value |  |  |  |  |  |
At 30 December 2024 |  | 17,907 |  |  |  | 17,907
At 31 December 2023 |  | 4,122 |  |  |  | 4,122

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2024

## 4. Stocks

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Stocks | 58,424 | 62,700
Total | 58,424 | 62,700

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2024

## 5. Debtors

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Trade debtors | 110,396 | 90,172
Other debtors | 339,581 | 454,512
Total | 449,977 | 544,684

# SPECIAL CATERING COMPANY SALFORD LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2024

## 6. Creditors: amounts falling due within one year note

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Trade creditors | 204,258 | 607,325
Taxation and social security | 130,386 | 65,016
Other creditors | 506,271 | 262,524
Total | 840,915 | 934,865