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Company registration number:
11572846
FAVERSHAM CATERING LIMITED
Unaudited Filleted Financial Statements for the year ended
31 August 2025
PRESTIGE ACCOUNTS LIMITED
CHARTERED CERTIFIED ACCOUNTANTS & CHARTERED TAX ADVISERS
16 KHARTOUM ROAD, ILFORD, IG1 2NP, United Kingdom
FAVERSHAM CATERING LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of FAVERSHAM CATERING LIMITED
Year ended
31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
FAVERSHAM CATERING LIMITED
for the year ended
31 August 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
FAVERSHAM CATERING LIMITED
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
FAVERSHAM CATERING LIMITED
and state those matters that we have agreed to state to the Board of Directors of
FAVERSHAM CATERING LIMITED
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
FAVERSHAM CATERING LIMITED
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
FAVERSHAM CATERING LIMITED
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
FAVERSHAM CATERING LIMITED
. You consider that
FAVERSHAM CATERING LIMITED
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of FAVERSHAM CATERING LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
PRESTIGE ACCOUNTS LIMITED
CHARTERED CERTIFIED ACCOUNTANTS & CHARTERED TAX ADVISERS
16 KHARTOUM ROAD
ILFORD
IG1 2NP
United Kingdom
Date:
17 April 2026
FAVERSHAM CATERING LIMITED
Statement of Financial Position
31 August 2025
20252024
Note££
Fixed assets    
Intangible assets 5
5,000
  -  
Tangible assets 6
90,658
  -  
95,658
  -  
Current assets    
Stocks
1,750
  -  
Debtors 7
17,350
 
142,172
 
Cash at bank and in hand
51,876
 
7,072
 
70,976
 
149,244
 
Creditors: amounts falling due within one year 8
(88,481
 )
(32,002
 )
Net current (liabilities)/assets
(17,505
 )
117,242
 
Total assets less current liabilities 78,153   117,242  
Creditors: amounts falling due after more than one year 9 -  
(7,500
 )
Net assets
78,153
 
109,742
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
78,151
 
109,740
 
Shareholders funds
78,153
 
109,742
 
For the year ending
31 August 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
17 April 2026
, and are signed on behalf of the board by:
MR ALI RENCBER
Director
Company registration number:
11572846
FAVERSHAM CATERING LIMITED
Notes to the Financial Statements
Year ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
16 KHARTOUM ROAD
,
ILFORD
,
IG1 2NP
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The company started a Fried Chicken takeaway business trading as Favorite Chicken on 18 November 2024 which it was sold on 16 September 2025. The company is taking steps to start a new viable business in the catering sector provided it is granted the necessary licence to do so.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied during the financial year, net of trade discounts and Value Added Tax.
The company sold its Cafe business on 18 March 2024. The company started a Fried Chicken takeaway business trading as Favorite Chicken on 18 November 2024 which it was also sold on 16 September 2025.
The company is taking steps to start a new viable business in the catering sector provided it is granted the necessary licence to do so.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment
20% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was
4
(2024:
5.00
).

5 Intangible assets

GoodwillOther intangible assetsTotal
£££
Cost      
At
1 September 2024
 -   -   -  
Additions -  
5,000
 
5,000
 
At
31 August 2025
 -  
5,000
 
5,000
 
Amortisation      
At
1 September 2024
and
31 August 2025
 -   -   -  
Carrying amount      
At
31 August 2025
 -  
5,000
 
5,000
 
At 31 August 2024 -   -   -  
The company sold its Cafe business Goodwill on 18 March 2024.
The company started a new business in the catering sector as a Fried Chicken takeaway on 18 November 2024. The intangible asset shown above is relating to a Franchise Licence Fee paid by the company to trade as Favorite Chicken. No amortisation or impairment has been applied on this intangible asset since its value has not been diminished.

6 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 September 2024
 -   -   -  
Additions -  
113,323
 
113,323
 
At
31 August 2025
 -  
113,323
 
113,323
 
Depreciation      
At
1 September 2024
 -   -   -  
Charge -  
22,665
 
22,665
 
At
31 August 2025
 -  
22,665
 
22,665
 
Carrying amount      
At
31 August 2025
 -  
90,658
 
90,658
 
At 31 August 2024 -   -   -  

7 Debtors

20252024
££
Other debtors
17,350
 
142,172
 
The amount of other debtors shown above, includes the amount of £11,000 loan (£111,000 in 2024) which was advanced to a related company. Further details are provided under the related party transactions notes below.

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
7,500
 
10,000
 
Trade creditors
1,828
  -  
Taxation and social security
11,009
 
444
 
Other creditors
68,144
 
21,558
 
88,481
 
32,002
 
The amount of other creditors shown above, includes the amount of £62,637 in 2025 and £12,164 in 2024 relating to director’s current account.

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts -  
7,500
 

11 Controlling party

The ultimate controlling party during the financial year was Mr Ali Rencber, who was also the sole director and he held 100% of the company’s share capital.