Company No: 06647955 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S R Beight
	G Beight

SECRETARY

N K Beight

REGISTERED OFFICE	The Chantry the Mayford Centre
	Mayford Green
	Woking
	GU22 0PP
	United Kingdom

COMPANY NUMBER

06647955 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	270		385
Tangible assets	4	283,514		264,760
		283,784		265,145
Current assets
Stocks		13,500		10,000
Debtors	5	116,263		119,999
Cash at bank and in hand		180,401		149,206
		310,164		279,205
Creditors: amounts falling due within one year	6	( 260,200)		( 284,585)
Net current assets/(liabilities)		49,964		(5,380)
Total assets less current liabilities		333,748		259,765
Creditors: amounts falling due after more than one year	7	( 30,509)		( 6,044)
Provision for liabilities	8	( 70,864)		( 50,304)
Net assets		232,375		203,417
Capital and reserves
Called-up share capital		100		100
Profit and loss account		232,275		203,317
Total shareholders' funds		232,375		203,417

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Green Tangerine Catering Company Ltd (registered number: 06647955) were approved and authorised for issue by the Board of Directors on 21 April 2026. They were signed on its behalf by:

S R Beight Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Green Tangerine Catering Company Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Chantry the Mayford Centre, Mayford Green, Woking, GU22 0PP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Other intangible assets relate to catering routes, which were the amounts paid in connection with the acquisition of sandwich routes in 2014, 2017, and 2019, all of which are being amortised evenly over their estimated useful life of 10 years.

Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	2 years straight line
Other intangible assets	10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Fixtures and fittings	20 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	20		20

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost
At 01 August 2024	4,000		3,900		7,900
At 31 July 2025	4,000		3,900		7,900
Accumulated amortisation
At 01 August 2024	4,000		3,515		7,515
Charge for the financial year	0		115		115
At 31 July 2025	4,000		3,630		7,630
Net book value
At 31 July 2025	0		270		270
At 31 July 2024	0		385		385

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 August 2024	66,103		441,714		3,640		511,457
Additions	2,333		92,907		0		95,240
Disposals	0		( 59,050)		0		( 59,050)
At 31 July 2025	68,436		475,571		3,640		547,647
Accumulated depreciation
At 01 August 2024	39,877		204,438		2,382		246,697
Charge for the financial year	5,639		57,346		252		63,237
Disposals	0		( 45,801)		0		( 45,801)
At 31 July 2025	45,516		215,983		2,634		264,133
Net book value
At 31 July 2025	22,920		259,588		1,006		283,514
At 31 July 2024	26,226		237,276		1,258		264,760
Leased assets included above:
Net book value
At 31 July 2025	4,347		190,697		0		195,043
At 31 July 2024	5,433		186,038		0		191,472

5. Debtors

	2025		2024
	£		£
Trade debtors	75,999		100,781
Amounts owed by directors	517		440
Prepayments	28,577		12,225
Other debtors	11,170		6,553
	116,263		119,999

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	34,854		37,588
Accruals	14,597		18,384
Corporation tax	86,207		50,871
Other taxation and social security	50,085		51,114
Obligations under finance leases and hire purchase contracts (secured)	47,262		87,294
Other creditors	27,195		39,334
	260,200		284,585

Finance leases are secured on the specific assets financed.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	30,509		6,044

Finance leases are secured on the specific assets financed.

8. Provision for liabilities

	2025		2024
	£		£
Deferred tax	70,864		50,304

9. Directors' advances, credits and guarantees

At the year end the company was owed £121 from S. Beight (2024: £121).
At the year end the company was owed £396 from G. Beight (2024: £319).
Subsequent to the year end these balances were cleared.