REGISTERED NUMBER: 14831993 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE VIEW CATERING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Harding

F Rakhda

REGISTERED OFFICE:

345 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1LP

REGISTERED NUMBER:

14831993 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Intangible assets

4

62,000

47,000

Tangible assets

5

44,358

8,786

106,358

55,786

CURRENT ASSETS

Debtors

6

90

90

Cash at bank

97,049

19,638

97,139

19,728

CREDITORS

Amounts falling due within one year

7

189,923

72,726

NET CURRENT LIABILITIES

(92,784

)

(52,998

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,574

2,788

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

13,484

2,698

13,574

2,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 29 May 2026 and were signed on its behalf by:

B Harding - Director

1.	STATUTORY INFORMATION

The View Catering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets - cryptocurrencies

Cryptocurrencies are recognised as intangible fixed assets and are initially measured at cost. They are considered to have an indefinite useful life and are not amortised. The carrying value is reviewed for impairment at each reporting date and provided at cost less any impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

47,000

Additions

15,000

At 31 August 2025

62,000

NET BOOK VALUE

At 31 August 2025

62,000

At 31 August 2024

47,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

10,715

Additions

37,154

At 31 August 2025

47,869

DEPRECIATION

At 1 September 2024

1,929

Charge for year

1,582

At 31 August 2025

3,511

NET BOOK VALUE

At 31 August 2025

44,358

At 31 August 2024

8,786

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

90

90

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Social security and other taxes

33,849

19,402

Wages Control Account

-

4,161

VAT

38,662

29,412

Other creditors

97,676

1,515

Directors' current accounts

16,736

16,736

Accrued expenses

3,000

1,500

189,923

72,726