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Company Registration No. 14319367 (England and Wales)
Herb & Spice Catering Ltd Unaudited accounts for the year ended 31 August 2025
Herb & Spice Catering Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Herb & Spice Catering Ltd Company Information for the year ended 31 August 2025
Director
Md Motiur Rahman
Company Number
14319367 (England and Wales)
Registered Office
99 Foundry Street Dukinfield Field Cheshire SK16 5PN United Kingdom
Accountants
S&H Accountants 35 School Walk Manchester M16 7GD
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Herb & Spice Catering Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,681 
10,213 
Current assets
Inventories
1,150 
1,265 
Cash at bank and in hand
19,940 
18,851 
21,090 
20,116 
Creditors: amounts falling due within one year
5
(68,740)
(32,774)
Net current liabilities
(47,650)
(12,658)
Total assets less current liabilities
(38,969)
(2,445)
Creditors: amounts falling due after more than one year
6
(2,470)
(2,501)
Net liabilities
(41,439)
(4,946)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(41,539)
(5,046)
Shareholders' funds
(41,439)
(4,946)
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 May 2026 and were signed on its behalf by
Md Motiur Rahman Director Company Registration No. 14319367
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Herb & Spice Catering Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Herb & Spice Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 14319367. The registered office is 99 Foundry Street, Dukinfield Field, Cheshire, SK16 5PN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2024
13,891 
At 31 August 2025
13,891 
Depreciation
At 1 September 2024
3,678 
Charge for the year
1,532 
At 31 August 2025
5,210 
Net book value
At 31 August 2025
8,681 
At 31 August 2024
10,213 
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Herb & Spice Catering Ltd Notes to the Accounts for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
(6,454)
VAT
42,517 
48,113 
Taxes and social security
4,066 
2,586 
Other creditors
195 
164 
Loans from directors
21,962 
(11,635)
68,740 
32,774 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Trade creditors
2,470 
2,470 
Other creditors
- 
31 
2,470 
2,501 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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