Company Registration No. 04868132 (England and Wales)
L B's Catering Limited
Unaudited accounts
for the year ended 31 August 2025
L B's Catering Limited
Unaudited accounts
Contents
L B's Catering Limited
Company Information
for the year ended 31 August 2025
Company Number
04868132 (England and Wales)
Registered Office
253 Banbury Road
Oxford
Oxfordshire
OX2 7HN
England
Accountants
Bunting & Co
Punches Barn
Waterperry Road
Holton
Oxfordshire
OX33 1PR
L B's Catering Limited
Statement of financial position
as at 31 August 2025
Tangible assets
50,334
74,139
Cash at bank and in hand
71,166
69,512
Creditors: amounts falling due within one year
(28,541)
(28,998)
Net current assets
60,315
58,522
Total assets less current liabilities
110,649
132,661
Creditors: amounts falling due after more than one year
-
(12,772)
Provisions for liabilities
Deferred tax
(9,519)
(14,032)
Net assets
101,130
105,857
Called up share capital
100
100
Profit and loss account
101,030
105,757
Shareholders' funds
101,130
105,857
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 February 2026 and were signed on its behalf by
Fawzi Harb
Director
Company Registration No. 04868132
L B's Catering Limited
Notes to the Accounts
for the year ended 31 August 2025
L B's Catering Limited is a private company, limited by shares, registered in England and Wales, registration number 04868132. The registered office is 253 Banbury Road, Oxford, Oxfordshire, OX2 7HN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
The accounts are presented in £ sterling.
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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
L B's Catering Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill
At 1 September 2024
40,000
At 1 September 2024
40,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
15,073
30,310
58,154
103,537
Additions
-
-
35,298
35,298
Disposals
-
-
(58,154)
(58,154)
At 31 August 2025
15,073
30,310
35,298
80,681
At 1 September 2024
-
23,340
6,058
29,398
Charge for the year
-
1,859
5,148
7,007
On disposals
-
-
(6,058)
(6,058)
At 31 August 2025
-
25,199
5,148
30,347
At 31 August 2025
15,073
5,111
30,150
50,334
At 31 August 2024
15,073
6,970
52,096
74,139
Amounts falling due within one year
Other debtors
14,000
14,000
L B's Catering Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
7,887
Trade creditors
2,360
3,149
Taxes and social security
13,862
179
Other creditors
9,266
1,652
Loans from directors
940
11,608
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
12,772
9
Average number of employees
During the year the average number of employees was 4 (2024: 3).