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Registration number: 10438595

Parry Catering Group Ltd
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2026

Parry Catering Group Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Parry Catering Group Ltd

Company Information

Directors | Mr MW Banton Mrs B Banton

Registered office | The New Factory Town End Road Draycott Derbyshire DE72 3PT

Accountants | DJM Accountants & Consultancy Limited 71-75 Shelton Street Covent Garden London WC2H 9JQ

Parry Catering Group Ltd

(Registration number: 10438595)
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 920,571 | 1,003,692
Current assets |  |  |
Debtors | 6 | 398,865 | 274,760
Investments | 7 | 400,005 | 400,005
Cash at bank and in hand |  | 583,854 | 607,782
|  | 1,382,724 | 1,282,547
Creditors: Amounts falling due within one year | 8 | (185,652) | (170,528)
Net current assets |  | 1,197,072 | 1,112,019
Total assets less current liabilities |  | 2,117,643 | 2,115,711
Creditors: Amounts falling due after more than one year | 8 | (217,333) | (298,833)
Net assets |  | 1,900,310 | 1,816,878
Capital and reserves |  |  |
Called up share capital | 9 | 50,000 | 50,000
Revaluation reserve |  | 550,000 | 550,000
Retained earnings |  | 1,300,310 | 1,216,878
Shareholders' funds |  | 1,900,310 | 1,816,878

For the financial year ending 28 February 2026 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 6 May 2026 and signed on its behalf by:

......................................... Mr MW Banton Director

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1 | General information

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

The address of its registered office is:
The New Factory Town End Road
Draycott
Derbyshire
DE72 3PT

These financial statements were authorised for issue by the Board on 6 May 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.

Going concern

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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.

Depreciation

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

Asset class | Depreciation method and rate
Land and building | in accordance with the property
Plant and machinery | 5% straight line method
Fixtures and fittings | 25% straight line method
Equipment | 25% straight line method

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

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.

Borrowings

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

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 2 (2025 - 2).

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £
Cost or valuation
At 1 March 2025 | 1,342,418 | 45,000 | 160,000 | 60,000
At 28 February 2026 | 1,342,418 | 45,000 | 160,000 | 60,000
Depreciation
At 1 March 2025 | 402,726 | 45,000 | 96,000 | 60,000
Charge for the year | 67,121 | - | 16,000 | -
At 28 February 2026 | 469,847 | 45,000 | 112,000 | 60,000
Carrying amount
At 28 February 2026 | 872,571 | - | 48,000 | -
At 28 February 2025 | 939,692 | - | 64,000 | -

| Total £
Cost or valuation
At 1 March 2025 | 1,607,418
At 28 February 2026 | 1,607,418
Depreciation
At 1 March 2025 | 603,726
Charge for the year | 83,121
At 28 February 2026 | 686,847
Carrying amount
At 28 February 2026 | 920,571
At 28 February 2025 | 1,003,692

Included within the net book value of land and buildings above is £872,571 (2025 - £939,692) in respect of freehold land and buildings.

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5 | Investments

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Subsidiary undertakings
Parry Catering Equipment (Midlands) Ltd | The New Factory, Town End Road, Draycott, Derby, DE72 3PT England | Ordinary shares | 100% | 100%

Subsidiary undertakings
Parry Catering Equipment (Midlands) Ltd The principal activity of Parry Catering Equipment (Midlands) Ltd is Manufacture of catering equipment.

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 370,088 | 249,760
Other debtors | 28,777 | 25,000
| 398,865 | 274,760

7 | Current asset investments

| 2026 £ | 2025 £
Shares in group undertakings | 400,005 | 400,005

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | 123,716 | -
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 11 | 8,252 | -
Taxation and social security |  | 41,787 | 76,131
Accruals and deferred income |  | - | 82,500
Other creditors |  | 11,897 | 11,897
|  | 185,652 | 170,528

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 10 | 217,333 | 298,833

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Share capital of £1 each | 50,000 | 50,000 | 50,000 | 50,000

Parry Catering Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

10 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 217,333 | 298,833

11 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | - | 97,500

12 | Parent and ultimate parent undertaking

The ultimate controlling party is M W Banton, a director of the company.