Eileen Say Catering Equipment Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03166534 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

EILEEN SAY CATERING EQUIPMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E E Say

T Booth

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

03166534 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

16,154

21,936

CURRENT ASSETS

Debtors

4

28,313

55,573

Cash at bank

23,026

18,662

51,339

74,235

CREDITORS

Amounts falling due within one year

5

(42,328

)

(58,982

)

NET CURRENT ASSETS

9,011

15,253

TOTAL ASSETS LESS CURRENT
LIABILITIES

25,165

37,189

CREDITORS

Amounts falling due after more than one
year

6

(15,188

)

(21,039

)

PROVISIONS FOR LIABILITIES

(3,069

)

(5,484

)

NET ASSETS

6,908

10,666

CAPITAL AND RESERVES

Called up share capital

5

Retained earnings

6,903

10,661

6,908

10,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

T Booth - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

in accordance with the property

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

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

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

COST

At 1 March 2025

and 28 February 2026

24,719

8,009

27,995

13,705

74,428

DEPRECIATION

At 1 March 2025

24,719

6,893

8,653

12,227

52,492

Charge for year

-

167

4,836

779

5,782

At 28 February 2026

24,719

7,060

13,489

13,006

58,274

NET BOOK VALUE

At 28 February 2026

-

949

14,506

699

16,154

At 28 February 2025

-

1,116

19,342

1,478

21,936

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

19,326

49,443

VAT

-

1,331

Prepayments

8,987

4,799

28,313

55,573

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

3,334

10,000

Hire purchase contracts

2,517

Trade creditors

12,417

20,327

Tax

3,138

8,554

Social security and other taxes

1,584

1,463

VAT

1,561

-

Other creditors

3,497

2,930

Directors' loan accounts

10,312

5,312

Deferred income

1,250

6,303

Accrued expenses

2,718

1,576

42,328

58,982

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

-

3,334

Hire purchase contracts

15,188

17,705

15,188

21,039

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr T P Booth increased his loan to the company. As at 28 February 2026, the company owed him £10,312 (2025 : £5,312). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

8.	RELATED PARTY DISCLOSURES

During the year, the company paid rent of £21,224 to ES Catering SASS of which the directors are trustees. These transactions were carried out at market rates and on normal commercial terms.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is T Booth.

This was by virtue of his 100% holding of the company's ordinary share capital.