c l Catering (Midlands) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07081579

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		16,277		21,703
Tangible Assets	5		31,262		40,210

			47,539		61,913
CURRENT ASSETS
Stocks	6	2,100		3,200
Debtors	7	2,839		10,606
Cash at bank and in hand		3,869		1,208

		8,808		15,014
Creditors: Amounts Falling Due Within One Year	8	(215,059 )		(151,839 )

NET CURRENT ASSETS (LIABILITIES)			(206,251 )		(136,825 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(158,712 )		(74,912 )

Creditors: Amounts Falling Due After More Than One Year	9		(21,078 )		(26,470 )

NET LIABILITIES			(179,790 )		(101,382 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(179,792 )		(101,384 )

SHAREHOLDERS' FUNDS			(179,790)		(101,382)

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c l Catering (Midlands) Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

C A Luke

Director

30th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

c l Catering (Midlands) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07081579 . The registered office is 30 Lodge Road, Brereton, Rugeley, Staffordshire, WS15 1HG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: )

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c l Catering (Midlands) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2024	64,258

As at 30 November 2025	64,258

Amortisation
As at 1 December 2024	42,555
Provided during the period	5,426

As at 30 November 2025	47,981

Net Book Value
As at 30 November 2025	16,277

As at 1 December 2024	21,703

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	33,135	-	42,909	2,875	78,919
Additions	599	-	1,637	-	2,236
Disposals	(3,564 )	-	-	-	(3,564 )

As at 30 November 2025	30,170	-	44,546	2,875	77,591

Depreciation
As at 1 December 2024	26,728	(1 )	9,132	2,850	38,709
Provided during the period	1,447	1	8,445	6	9,899
Disposals	(2,279 )	-	-	-	(2,279 )

As at 30 November 2025	25,896	-	17,577	2,856	46,329

Net Book Value
As at 30 November 2025	4,274	-	26,969	19	31,262

As at 1 December 2024	6,407	1	33,777	25	40,210

6. Stocks

	2025	2024
	£	£
Materials	2,100	3,200

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c l Catering (Midlands) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,405	10,184
Other debtors	434	422

	2,839	10,606

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,987	13,021
Bank loans and overdrafts	5,882	5,882
Other creditors	173,090	126,202
Taxation and social security	11,100	6,734

	215,059	151,839

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	21,078	26,470

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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