Registration number: 03573059

Sapna Caterers Limited

Contents

Company Information	1
Statement of Directors' Responsibilities	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Sapna Caterers Limited

Company Information

Directors

K Tariq R Tariq Mrs A Tariq M Tariq

Company secretary

Mrs A Tariq

Registered office

42-46 Station Road Edgware Middlesex HA8 7AB

Accountants

Kajaine Kafton LLP Chartered Accountants42-46 Station Road Edgware Middlesex HA8 7AB

Sapna Caterers Limited

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Sapna Caterers Limited

(Registration number: 03573059)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,793,821	4,746,115
Current assets
Stocks	5	150,182	148,982
Debtors	6	1,147,422	1,206,977
Cash at bank and in hand		108,763	57,923
		1,406,367	1,413,882
Creditors: Amounts falling due within one year	7	(232,166)	(317,267)
Net current assets		1,174,201	1,096,615
Total assets less current liabilities		6,968,022	5,842,730
Creditors: Amounts falling due after more than one year	7	(4,329,563)	(3,248,490)
Provisions for liabilities		(72,636)	(72,636)
Net assets		2,565,823	2,521,604
Capital and reserves
Called up share capital	8	4	4
Retained earnings		2,565,819	2,521,600
Shareholders' funds		2,565,823	2,521,604

For the financial 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.

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.

Sapna Caterers Limited

(Registration number: 03573059)
Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 20 May 2026 and signed on its behalf by:
 

......................................... M Tariq Director

Sapna Caterers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

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

The address of its registered office is:
42-46 Station Road
Edgware
Middlesex
HA8 7AB
England

These financial statements were authorised for issue by the Board on 20 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.

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 and deferred 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.

Sapna Caterers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Fixtures and fittings	10% on reducing balance
Motor vehicles	20% on reducing balance
Computer equipment	25% on cost

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Sapna Caterers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Sapna Caterers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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 35 (2024 - 46).

4	Tangible assets

	Freehold property £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	4,192,575	943,032	195,198	5,330,805
Additions	1,008,949	55,748	67,720	1,132,417
At 31 August 2025	5,201,524	998,780	262,918	6,463,222
Depreciation
At 1 September 2024	-	453,942	130,748	584,690
Charge for the year	-	60,441	24,270	84,711
At 31 August 2025	-	514,383	155,018	669,401
Carrying amount
At 31 August 2025	5,201,524	484,397	107,900	5,793,821
At 31 August 2024	4,192,575	489,090	64,450	4,746,115

Included within the net book value of land and buildings above is £5,201,524 (2024 - £4,192,575) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	150,182	148,982

Sapna Caterers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Debtors

	2025 £	2024 £
Trade debtors	441,882	487,119
Other debtors	411,217	379,152
Prepayments	294,323	296,183
Directors current account	-	44,523
Total current trade and other debtors	1,147,422	1,206,977

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		48,525	75,558
Taxation and social security		88,655	86,573
Other creditors		1,301	1,430
Accrued expenses		9,930	15,684
Corporation tax payable		79,753	60,217
Directors current account		4,002	77,805
		232,166	317,267
Due after one year
Loans and borrowings	9	4,329,563	3,248,490

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	4	4	4	4

Sapna Caterers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9	Loans and borrowings

	2025 £	2024 £
Non-current loans and borrowings
Other borrowings	4,249,792	3,159,346
HP and finance lease liabilities	79,771	89,144
	4,329,563	3,248,490

Other borrowings

10

Dividends

		2025		2024
		£		£
Interim dividend of £10,000.00 (2024 - £Nil) per ordinary share		40,000		-

11	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	64,333	62,500
Contributions paid to money purchase schemes	597	563
	64,930	63,063