BUXTON CATERING LTD - Filleted accounts

Registered number

12744808

BUXTON CATERING LTD

Filleted Accounts

31 July 2025

BUXTON CATERING LTD
Registered number:		12744808
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		40,796			45,253

Current assets
Stocks		3,663			4,749
Debtors	4	11,000			9,000
Cash at bank and in hand		11,107			18,821
		25,770			32,570

Creditors: amounts falling due within one year	5	(253,928)			(237,127)

Net current liabilities			(228,158)			(204,557)

Net liabilities			(187,362)			(159,304)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(187,462)			(159,404)

Shareholder's funds			(187,362)			(159,304)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Azeem Kabeer Shaikh
Director
Approved by the board on 1 April 2026

BUXTON CATERING LTD
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	15% of net book value
	Computer Equipment	over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			19		19


3	Tangible fixed assets
		Plant and machinery etc		Computer equipment		Total
£			£		£
	Cost
	At 1 August 2024	61,383		1,356		62,739
	Additions	3,115		-		3,115
	At 31 July 2025	64,498		1,356		65,854

	Depreciation
	At 1 August 2024	17,034		452		17,486
	Charge for the year	7,120		452		7,572
	At 31 July 2025	24,154		904		25,058

	Net book value
	At 31 July 2025	40,344		452		40,796
	At 31 July 2024	44,349		904		45,253


4	Debtors			2025		2024
£					£

	Other debtors			11,000		9,000


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			167,955		154,164
	Taxation and social security costs			43,753		43,442
	Accruals			5,040		4,950
	Other creditors			37,180		34,571
				253,928		237,127


6	Controlling party

	The Controlling interest is held by the director solely.


7	Other information

	BUXTON CATERING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Hamilton House
	4A The Avenue
	London
	England
	E4 9LD