REGISTERED NUMBER: 04334736 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

CATERING EQUIPMENT SOLUTIONS

(PETERBOROUGH) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms A M McNamara

REGISTERED OFFICE:

Unit 30 Aston Business Park

Shrewsbury Avenue

Peterborough

Cambridgeshire

PE2 7BF

REGISTERED NUMBER:

04334736 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Tangible assets

4

56,906

11,118

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

5

1,317,950

1,279,111

Cash at bank

393,831

380,334

1,715,781

1,663,445

CREDITORS

Amounts falling due within one year

6

896,043

917,873

NET CURRENT ASSETS

819,738

745,572

TOTAL ASSETS LESS CURRENT LIABILITIES

876,644

756,690

CAPITAL AND RESERVES

Called up share capital

2

400,002

Capital redemption reserve

400,000

-

Retained earnings

476,642

356,688

SHAREHOLDERS' FUNDS

876,644

756,690

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

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

The director acknowledges her 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 12th June 2026 and were signed by:

Ms A M McNamara - Director

1.	STATUTORY INFORMATION

Catering Equipment Solutions (Peterborough) 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.

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.

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 reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trust

The Company has created a trust whose beneficiaries will include employees of the Company and their dependents. Assets held under this trust will be controlled by trustees who will be acting independently and entirely at their own discretion.

Where assets are held in the trust and these are considered by the Company to be in respect of services already provided by employees to the Company, the Company will account for these as assets of the Company until the earlier of it no longer having de facto control of these assets and it not obtaining future economic benefit from these assets. The value transferred will be charged in the Company’s profit and loss account for the year to which it relates.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st October 2024

68,083

8,490

76,573

Additions

3,132

45,920

49,052

At 30th September 2025

71,215

54,410

125,625

DEPRECIATION

At 1st October 2024

58,348

7,107

65,455

Charge for year

2,918

346

3,264

At 30th September 2025

61,266

7,453

68,719

NET BOOK VALUE

At 30th September 2025

9,949

46,957

56,906

At 30th September 2024

9,735

1,383

11,118

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

167,707

246,199

Amounts owed by associates

297,413

197,313

Other debtors

456,830

439,599

921,950

883,111

Amounts falling due after more than one year:

Other debtors

396,000

396,000

Aggregate amounts

1,317,950

1,279,111

Debtors, amounts falling due after more than one year are assets held in trust considered by the company to be in respect of services already provided by employees of the company. The company will account for these as assets until the earlier of it no longer having de facto control or it no longer being able to obtain future economic benefits.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

201,547

251,371

Amounts owed to associates

8,106

651

Taxation and social security

247,055

230,103

Other creditors

439,335

435,748

896,043

917,873

7.	RELATED PARTY DISCLOSURES

Included within other creditors is a balance owing to the director of £378 (2024: £9823).

At the balance sheet date, included within debtors, are amounts owing to the company of the following:

Cookco Catering Equipment Limited - £72,440

D&A Properties UN Limited - £124,873

AIA Mc Properties Limited - £100,100

At the balance sheet date, included within creditors, are amounts owing by the company of the following:

Catering Equipment Services (Peterborough) Limited - £651

AIA Mc Holdings Limited - £7,455