SPECIAL CATERING COMPANY WARRINGTON LIMITED

Company Registration Number:
11405702 (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 WARRINGTON 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 WARRINGTON 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

Gary Bates
 Paul Heathcote

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 WARRINGTON LIMITED

Profit And Loss Account

for the Period Ended 30 December 2024

2024 18 months to 31 December 2023


£
£
Turnover: 0 1,509,715
Cost of sales: 0 ( 541,768 )
Gross profit(or loss): 0 967,947
Administrative expenses: ( 8,122 ) ( 1,168,116 )
Other operating income: 0 173
Operating profit(or loss): (8,122) (199,996)
Interest receivable and similar income: 1 28
Interest payable and similar charges: 0 ( 1,261 )
Profit(or loss) before tax: (8,121) (201,229)
Tax: 0 0
Profit(or loss) for the financial year: (8,121) (201,229)

SPECIAL CATERING COMPANY WARRINGTON LIMITED

Balance sheet

As at 30 December 2024

Notes 2024 18 months to 31 December 2023


£
£
Called up share capital not paid: 100 100
Current assets
Debtors: 3 14,224 7,588
Cash at bank and in hand: 2,086 2,348
Total current assets: 16,310 9,936
Creditors: amounts falling due within one year: 4 ( 219,826 ) ( 195,114 )
Net current assets (liabilities): (203,516) (185,178)
Total assets less current liabilities: (203,416) ( 185,078)
Creditors: amounts falling due after more than one year: 5 ( 5,546 ) ( 15,663 )
Total net assets (liabilities): (208,962) (200,741)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (209,062 ) (200,841 )
Total Shareholders' funds: ( 208,962 ) (200,741)

The notes form part of these financial statements

SPECIAL CATERING COMPANY WARRINGTON 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 WARRINGTON 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.

    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: Computers 20% p.a. straight line basis 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.

SPECIAL CATERING COMPANY WARRINGTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2024

  • 2. Employees

    2024 18 months to 31 December 2023
    Average number of employees during the period 0 136

SPECIAL CATERING COMPANY WARRINGTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2024

3. Debtors

2024 18 months to 31 December 2023
£ £
Trade debtors 0 3,133
Prepayments and accrued income 9,677 2,052
Other debtors 4,547 2,403
Total 14,224 7,588

SPECIAL CATERING COMPANY WARRINGTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2024

4. Creditors: amounts falling due within one year note

2024 18 months to 31 December 2023
£ £
Bank loans and overdrafts 10,119 10,119
Trade creditors 18,119 9,440
Taxation and social security 0 0
Accruals and deferred income 5,999 3,195
Other creditors 185,589 172,360
Total 219,826 195,114

SPECIAL CATERING COMPANY WARRINGTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2024

5. Creditors: amounts falling due after more than one year note

2024 18 months to 31 December 2023
£ £
Bank loans and overdrafts 5,546 15,663
Total 5,546 15,663

SPECIAL CATERING COMPANY WARRINGTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2024

6. Financial Commitments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities (Continued) Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.