Contents of the Financial Statements

for the Period Ended 30 April 2025

Profit And Loss Account

for the Period Ended 30 April 2025

Balance sheet

As at 30 April 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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 directors acknowledge their 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable for catering services provided in the ordinary course of business, including event catering, private functions, buffet services, food preparation, and delivery of food and beverage packages. Revenue is recognised when the catering service has been delivered to the customer and the performance obligation has been satisfied. This is generally at the point when food and beverages are prepared and served at an event, delivered to the customer, or otherwise made available for consumption in accordance with the agreed contract. Where deposits or advance payments are received prior to the event or service date, these are initially recorded as deferred income and recognised as turnover in the period in which the service is provided. Turnover is stated net of Value Added Tax (VAT), where applicable, and is reduced by any refunds, discounts, or adjustments agreed with customers, including cancellations where applicable. The business prepares its accounts on the cash basis, and turnover is recognised in the period in which it is earned or received. During the period, the business has generated income from catering services; however, total operating costs, including food ingredients, packaging, labour, transport, and venue-related expenses, have exceeded turnover, resulting in a trading loss. This policy is applied consistently from year to year to ensure comparability and compliance with applicable accounting standards for small entities.

  Tangible fixed assets depreciation policy

  The company’s financial statements include tangible fixed assets which are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful economic lives. Depreciation is calculated on a straight-line basis (or reducing balance where appropriate) at rates reflecting the expected usage of each asset category. Depreciation is charged from the date the asset is available for use and continues until the asset is fully depreciated or disposed of. Any gain or loss on disposal is recognised in the profit and loss account in the period of disposal.

  Valuation information and policy

  Assets and liabilities are recognised and measured on the historical cost basis unless otherwise stated. Stock is valued at the lower of cost and net realisable value. Trade debtors are stated at invoiced amounts less any provision for impairment, and trade creditors are stated at the amounts payable. This basis of valuation is applied consistently from year to year in accordance with FRS 105 requirements for micro-entities.

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 2. Employees

  	2025
  Average number of employees during the period	0