Company No: 15007038 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.07.2025		31.07.2024
		£		£
Fixed assets
Tangible assets	3	16,040		0
		16,040		0
Current assets
Debtors	4	48,373		62,761
Cash at bank and in hand		20,719		0
		69,092		62,761
Creditors: amounts falling due within one year	5	( 21,607)		( 28,278)
Net current assets		47,485		34,483
Total assets less current liabilities		63,525		34,483
Net assets		63,525		34,483
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		63,524		34,482
Total shareholder's funds		63,525		34,483

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Lydford Event Catering Ltd (registered number: 15007038) were approved and authorised for issue by the Director on 13 February 2026. They were signed on its behalf by:

Mrs M Vanstone Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Lydford Event Catering Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Year ended 31.07.2025		Period from 17.07.2023 to 31.07.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2024	0		0
Additions	20,050		20,050
At 31 July 2025	20,050		20,050
Accumulated depreciation
At 01 August 2024	0		0
Charge for the financial year	4,010		4,010
At 31 July 2025	4,010		4,010
Net book value
At 31 July 2025	16,040		16,040
At 31 July 2024	0		0

4. Debtors

	31.07.2025		31.07.2024
	£		£
Other debtors	48,373		62,761

5. Creditors: amounts falling due within one year

	31.07.2025		31.07.2024
	£		£
Taxation and social security	6,772		8,088
Other creditors	14,835		20,190
	21,607		28,278

6. Called-up share capital

	31.07.2025		31.07.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1