The Laughing Pear Catering Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 14938519

		31 March 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,520		43,403

			38,520		43,403
CURRENT ASSETS
Cash at bank and in hand		12,243		11,665

		12,243		11,665
Creditors: Amounts Falling Due Within One Year	5	(49,937 )		(80,359 )

NET CURRENT ASSETS (LIABILITIES)			(37,694 )		(68,694 )

TOTAL ASSETS LESS CURRENT LIABILITIES			826		(25,291 )

NET ASSETS/(LIABILITIES)			826		(25,291 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Income Statement			726		(25,391 )

SHAREHOLDERS' FUNDS			826		(25,291)

For the period ending 31 March 2026 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 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 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 Income Statement.

The financial statements were approved by the board of directors on 21 May 2026 and were signed on its behalf by:

Mrs K A Crosby

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Laughing Pear Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14938519 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.

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.

2.3. 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:

Fixtures & Fittings

15% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 July 2025	59,928

As at 31 March 2026	59,928

Depreciation
As at 1 July 2025	16,525
Provided during the period	4,883

As at 31 March 2026	21,408

Net Book Value
As at 31 March 2026	38,520

As at 1 July 2025	43,403

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026	30 June 2025
	£	£
Trade creditors	3,839	-
Amounts owed to participating interests	30,060	20,025
Other creditors	10,000	54,631
Taxation and social security	6,038	5,703

	49,937	80,359

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The Laughing Pear Catering Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 March 2026

6. Share Capital

	31 March 2026	30 June 2025
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

At the period end, The Laughing Pear Catering Limited owed £30,060 to The Laughing Pear Limited (2025 - £20,025), a company related by key management personnel. This amount is interest free and repayable on demand.

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