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Registered Number: 10347584
England and Wales
DM CATERING LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

DM CATERING LTD Contents Page For the year ended 31 August 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

DM CATERING LTD Accountants' Report For the year ended 31 August 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of DM CATERING LTD for the year ended 31 August 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of DM CATERING LTD, as a body, in accordance with the terms of our engagement letter dated 26 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of DM CATERING LTD and state those matters that we have agreed to state to the Board ofs of DM CATERING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DM CATERING LTD and its members as a body for our work or for this report. It is your duty to ensure that DM CATERING 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 Loss of DM CATERING LTD. You consider that DM CATERING 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 DM CATERING 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. .................................................... SNP Plus Ltd Accountants and Tax Advisors 284 Station Road Harrow HA1 2EA 26 May 2026 1

DM CATERING LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 2,257 |  | 3,357
Tangible fixed assets | 4 | 3,867 |  | 5,970
|  | 6,124 |  | 9,327
Current assets |  |  |
Stocks |  | 1,255 |  | 912
Debtors: amounts falling due within one year |  | 1,760 |  | 1,080
Cash at bank and in hand |  | 4,657 |  | 4,831
|  | 7,672 |  | 6,823
Creditors: amount falling due within one year |  | (99,366) |  | (63,377)
Net current assets |  | (91,694) |  | (56,554)
Total assets less current liabilities |  | (85,570) |  | (47,227)
Creditors: amount falling due after more than one year |  | 0 |  | (4,756)
Provisions for liabilities |  | (735) |  | (1,134)
Net assets |  | (86,305) |  | (53,117)
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | (86,307) |  | (53,119)
Shareholders' funds |  | (86,305) |  | (53,117)
For the year ended 31 August 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:
------------------------------- Anup Pratap Rana Director
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DM CATERING LTD Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information DM CATERING LTD is a private company, limited by shares, registered in England and Wales, registration number 10347584, registration address 106 Armthorpe Road, DONCASTER , England, DN2 5JX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company. Turnover is recognized as and when goods and services are delivered. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
Fixtures and Fittings | 20% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 5).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 September 2024 | 11,000 |  | 11,000
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 11,000 |  | 11,000
Amortisation
At 01 September 2024 | 7,643 |  | 7,643
Charge for year | 1,100 |  | 1,100
On disposals | - |  | -
At 31 August 2025 | 8,743 |  | 8,743
Net book values
At 31 August 2025 | 2,257 |  | 2,257
At 31 August 2024 | 3,357 |  | 3,357
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 10,218 |  | 10,512 |  | 20,730
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 August 2025 | 10,218 |  | 10,512 |  | 20,730
Depreciation
At 01 September 2024 | 10,218 |  | 4,542 |  | 14,760
Charge for year | - |  | 2,103 |  | 2,103
On disposals | - |  | - |  | -
At 31 August 2025 | 10,218 |  | 6,645 |  | 16,863
Net book values
Closing balance as at 31 August 2025 | - |  | 3,867 |  | 3,867
Opening balance as at 01 September 2024 | - |  | 5,970 |  | 5,970
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
6. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Anup Pratap Rana | 0 |  | 0 |  | (92,432) |  | (51,225)
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