REGISTERED NUMBER: 13850710 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

MN CATERING LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M Note

REGISTERED OFFICE:

38 Broad Street

Stamford

England

PE9 1PX

REGISTERED NUMBER:

13850710 (England and Wales)

ACCOUNTANTS:

TC CH Limited

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

FIXED ASSETS

Tangible assets

4

7,542

588

CURRENT ASSETS

Debtors

5

-

13,116

Cash at bank

131,335

77,001

131,335

90,117

CREDITORS

Amounts falling due within one year

6

34,849

58,392

NET CURRENT ASSETS

96,486

31,725

TOTAL ASSETS LESS CURRENT LIABILITIES

104,028

32,313

PROVISIONS FOR LIABILITIES

7

1,885

147

NET ASSETS

102,143

32,166

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

102,142

32,165

SHAREHOLDERS' FUNDS

102,143

32,166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

M Note - Director

1.	STATUTORY INFORMATION

MN Catering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

-

496

807

1,303

Additions

7,754

-

840

8,594

At 30 November 2025

7,754

496

1,647

9,897

DEPRECIATION

At 1 December 2024

-

227

488

715

Charge for year

1,204

124

312

1,640

At 30 November 2025

1,204

351

800

2,355

NET BOOK VALUE

At 30 November 2025

6,550

145

847

7,542

At 30 November 2024

-

269

319

588

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

13,116

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,778

-

Social security and other taxes

(7

)

-

VAT

395

-

Directors' current accounts

29,361

56,950

Accrued expenses

1,322

1,442

34,849

58,392

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,885

147

Deferred

tax

£

Balance at 1 December 2024

147

Provided during year

1,738

2024

Balance at 30 November 2025

1,885

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is a loan owed to the director from the company of £29,361 (2024 - £56,950). This loan is unsecured, interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Note by virtue of his 100% shareholding.