Company Registration No. 06133303 (England and Wales)
NOVAL CATERING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
King and King
83-85 Baker Street
London
W1U 6AG
NOVAL CATERING LIMITED
CONTENTS
Page
Company information
1
Statement of financial position
2
Notes to the financial statements
3 - 7
NOVAL CATERING LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr A M Pereira
Company number
06133303
Registered office
83-85 Baker Street
London
W1U 6AG
Accountants
King and King
Chartered Accountants
83-85 Baker Street
London
W1U 6AG
NOVAL CATERING LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
4
12,715
15,893
Current assets
Inventories
1,959
1,959
Trade and other receivables
5
15,048
19,861
Cash and cash equivalents
8,438
597
25,445
22,417
Current liabilities
6
(36,093)
(29,986)
Net current liabilities
(10,648)
(7,569)
Total assets less current liabilities
2,067
8,324
Non-current liabilities
7
(19,891)
(24,718)
Net liabilities
(17,824)
(16,394)
Equity
Called up share capital
8
100
100
Retained earnings
(17,924)
(16,494)
Total equity
(17,824)
(16,394)

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 June 2026
Mr A M Pereira
Director
Company registration number 06133303 (England and Wales)
NOVAL CATERING LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Noval Catering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 83-85 Baker Street, London, W1U 6AG.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

2.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

2.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

NOVAL CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.5
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Where a reasonable and consistent basis of allocation can be identified, assets are allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

2.6
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

NOVAL CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
2
Accounting policies
(Continued)
- 5 -
2.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
NOVAL CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
4
Property, plant and equipment
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
12,967
16,950
29,917
Depreciation and impairment
At 1 September 2024
9,956
4,068
14,024
Depreciation charged in the year
602
2,576
3,178
At 31 August 2025
10,558
6,644
17,202
Carrying amount
At 31 August 2025
2,409
10,306
12,715
At 31 August 2024
3,011
12,882
15,893
5
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
1,942
6,702
Other receivables
13,106
13,159
15,048
19,861
6
Current liabilities
2025
2024
£
£
Bank loans
5,004
5,004
Trade payables
9,384
8,300
Other payables
21,705
16,682
36,093
29,986
7
Non-current liabilities
2025
2024
£
£
Bank loans and overdrafts
19,891
24,718

This is an unsecured Bounce Back Loan.

NOVAL CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
9
Related party transactions

The company was under the control of Mr Antonio Pereira throughout the current and previous years. Mr Antonio Pereira is the managing director and majority shareholder.

Mr A Pereira was owed £19,956 (2024: £14,980) by the company. The loan is interest free and payable on demand.

2025-08-31 2024-09-01 false false false 09 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A M Pereira 06133303 2024-09-01 2025-08-31 06133303 bus:Director1 2024-09-01 2025-08-31 06133303 bus:RegisteredOffice 2024-09-01 2025-08-31 06133303 2025-08-31 06133303 2024-08-31 06133303 core:PlantMachinery 2025-08-31 06133303 core:MotorVehicles 2025-08-31 06133303 core:PlantMachinery 2024-08-31 06133303 core:MotorVehicles 2024-08-31 06133303 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 06133303 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 06133303 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 06133303 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 06133303 core:CurrentFinancialInstruments 2025-08-31 06133303 core:CurrentFinancialInstruments 2024-08-31 06133303 core:ShareCapital 2025-08-31 06133303 core:ShareCapital 2024-08-31 06133303 core:RetainedEarningsAccumulatedLosses 2025-08-31 06133303 core:RetainedEarningsAccumulatedLosses 2024-08-31 06133303 core:ShareCapitalOrdinaryShareClass1 2025-08-31 06133303 core:ShareCapitalOrdinaryShareClass1 2024-08-31 06133303 core:PlantMachinery 2024-09-01 2025-08-31 06133303 core:MotorVehicles 2024-09-01 2025-08-31 06133303 2023-09-01 2024-08-31 06133303 core:PlantMachinery 2024-08-31 06133303 core:MotorVehicles 2024-08-31 06133303 2024-08-31 06133303 core:Non-currentFinancialInstruments 2025-08-31 06133303 core:Non-currentFinancialInstruments 2024-08-31 06133303 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 06133303 bus:OrdinaryShareClass1 2025-08-31 06133303 bus:OrdinaryShareClass1 2024-08-31 06133303 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06133303 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06133303 bus:FRS102 2024-09-01 2025-08-31 06133303 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 06133303 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP