BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the management of Muffins Cafe, Weymouth. 6 May 2026 12307466 2026-03-31 12307466 2025-03-31 12307466 2024-03-31 12307466 2025-04-01 2026-03-31 12307466 2024-04-01 2025-03-31 12307466 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12307466 uk-curr:PoundSterling 2025-04-01 2026-03-31 12307466 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12307466 uk-bus:AbridgedAccounts 2025-04-01 2026-03-31 12307466 uk-core:ShareCapital 2026-03-31 12307466 uk-core:ShareCapital 2025-03-31 12307466 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 12307466 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 12307466 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 12307466 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 12307466 uk-bus:FRS102 2025-04-01 2026-03-31 12307466 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 12307466 2025-04-01 2026-03-31 12307466 uk-bus:Director1 2025-04-01 2026-03-31 12307466 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

As and When Chef Services Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 March 2026

As and When Chef Services Limited

Company Registration Number: 12307466

ABRIDGED BALANCE SHEET

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 6,203 |  | 6,427
|  |  | ───────── |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 1,547 |  | 119
Creditors: amounts falling due within one year |  |  | (4,489) |  | (1,367)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (2,942) |  | (1,248)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 3,261 |  | 5,179
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 3,259 |  | 5,177
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 3,261 |  | 5,179
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 6 May 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr G A Middleton |  |  |  |  |
Director |  |  |  |  |

As and When Chef Services Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| As and When Chef Services Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 12307466. The registered office of the company is Flat 2 Garden Court, 17 Greenhill, Weymouth, Dorset, DT4 7SW, United Kingdom which is also the principal place of business of the company. The principal activity of the company is the management of Muffins Cafe, Weymouth. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 15% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 3, (2025 - 3).
|  | 2026 | 2025
|  | Number | Number
| Directors | 2 | 2
| Employee | 1 | 1
|  | ───────── | ─────────
|  | 3 | 3
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 April 2025 | 12,765 | 12,765
| Additions | 870 | 870
|  | ───────── | ─────────
| At 31 March 2026 | 13,635 | 13,635
|  | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 6,338 | 6,338
| Charge for the financial year | 1,094 | 1,094
|  | ───────── | ─────────
| At 31 March 2026 | 7,432 | 7,432
|  | ───────── | ─────────
| Net book value
| At 31 March 2026 | 6,203 | 6,203
|  | ═════════ | ═════════
| At 31 March 2025 | 6,427 | 6,427
|  | ═════════ | ═════════

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2026.

6. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.