Registration number: 14794735

KCMC Catering Services Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

KCMC Catering Services Ltd

Company Information

Directors

Charlie Michael Crowe Kim Crowe

Registered office

103 Tollgate Drive Hayes England UB4 0NW

Accountants

MG Group (Professional Services) Limited Chartered Accountants166 College Road Harrow Middlesex HA1 1BH

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
KCMC Catering Services Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KCMC Catering Services Ltd for the year ended 30 April 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of KCMC Catering Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KCMC Catering Services Ltd and state those matters that we have agreed to state to the Board of Directors of KCMC Catering Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KCMC Catering Services Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that KCMC Catering Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KCMC Catering Services Ltd. You consider that KCMC Catering Services Ltd 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 accounts of KCMC Catering Services Ltd. 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 accounts.

......................................

MG Group (Professional Services) Limited
Chartered Accountants
166 College Road
Harrow
Middlesex
HA1 1BH

28 April 2026

KCMC Catering Services Ltd

(Registration number: 14794735)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	40,308	4,517
Current assets
Stocks		11,935	10,336
Debtors	5	7,396	240
Cash at bank and in hand		38,478	16,604
		57,809	27,180
Creditors: Amounts falling due within one year	6	(84,937)	(40,436)
Net current liabilities		(27,128)	(13,256)
Net assets/(liabilities)		13,180	(8,739)
Capital and reserves
Called up share capital	7	2	2
Retained earnings		13,178	(8,741)
Shareholders' funds/(deficit)		13,180	(8,739)

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 April 2026 and signed on its behalf by:
 

......................................... Charlie Michael Crowe Director

KCMC Catering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
103 Tollgate Drive
Hayes
UB4 0NW
England

These financial statements were authorised for issue by the Board on 28 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

KCMC Catering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	20% Straight line method
Furniture & Fixtures	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

KCMC Catering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 2).

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Total £
Cost
At 1 May 2024	3,267	2,201	5,468
Additions	17,050	23,202	40,252
At 30 April 2025	20,317	25,403	45,720
Accumulated Depreciation
At 1 May 2024	653	298	951
Charge for the year	2,018	2,443	4,461
At 30 April 2025	2,671	2,741	5,412
Carrying amount
At 30 April 2025	17,646	22,662	40,308
At 30 April 2024	2,614	1,903	4,517

5

Debtors

Current	2025 £	2024 £
Trade debtors	4,742	240
Prepayments	1,295	-
Other debtors	1,359	-
	7,396	240

KCMC Catering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	18,651	9,756
Taxation and social security	8,703	4,284
Accruals and deferred income	2,470	1,800
Other creditors	55,113	24,596
	84,937	40,436

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shared of £1 each	2	2	2	2

8	Related party transactions

During the period the company made the following related party transactions:

Director

At the balance sheet date, the amounts due to the Directors was £48,586 (2024: £24,463). These loans were unsecured, interest free and repaybale on demand.