CAB32CATERING LIMITED


Director	Archana Dash Sharp


Registered Address	4 Regents Way
	Dalgety Bay
	Dunfermline
	KY11 9YD


Registered Number	SC792557 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,147		5,217
			5,147		5,217
Current assets
Stocks		3,432		2,500
Debtors	4	554		205
Cash at bank and on hand		1,850		7,392
		5,836		10,097
Creditors amounts falling due within one year	5	(50,015)		(61,337)
Net current assets (liabilities)			(44,179)		(51,240)
Total assets less current liabilities			(39,032)		(46,023)
Provisions for liabilities			(978)		(991)
Net assets			(40,010)		(47,014)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(40,011)		(47,015)
Shareholders' funds			(40,010)		(47,014)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 April 2026, and are signed on its behalf by:

Archana Dash Sharp
Director
Registered Company No. SC792557

CAB32CATERING LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.

	Turnover policy
	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.

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

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		5

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	5,395	456	5,851
Additions	1,310	-	1,310
At 31 December 25	6,705	456	7,161
Depreciation and impairment
At 01 January 25	523	111	634
Charge for year	1,294	86	1,380
At 31 December 25	1,817	197	2,014
Net book value
At 31 December 25	4,888	259	5,147
At 31 December 24	4,872	345	5,217

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	554	205
Total	554	205

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	376	3,901
Taxation and social security	14,703	12,436
Other creditors	32,128	29,625
Accrued liabilities and deferred income	2,808	15,375
Total	50,015	61,337