Commercial Catering Contracts Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05071341

COMMERCIAL CATERING CONTRACTS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

COMMERCIAL CATERING CONTRACTS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

COMMERCIAL CATERING CONTRACTS LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mrs C Doffman
	Mr M Doffman
	Mr A Doffman

Registered office	168 Church Road
	Hove
	East Sussex
	BN3 2DL

Accountants	UHY Affinia
	Chartered accountants
	168 Church Road
	Hove
	East Sussex
	BN3 2DL

COMMERCIAL CATERING CONTRACTS LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		38,294	44,602

Current assets

Stocks		41,355	107,716
Debtors	7	385,677	338,540
Cash at bank and in hand		942,035	709,021
		-------------	-------------
		1,369,067	1,155,277

Creditors: amounts falling due within one year	8	651,411		652,056
		-------------		-------------
Net current assets			717,656	503,221
			----------	----------
Total assets less current liabilities			755,950	547,823

Provisions

Taxation including deferred tax	4,621	5,819
	----------	----------
Net assets	751,329	542,004
	----------	----------

COMMERCIAL CATERING CONTRACTS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	200	200
Profit and loss account	751,129	541,804
	----------	----------
Shareholders funds	751,329	542,004
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 June 2026 , and are signed on behalf of the board by:

Mr A Doffman

Director

Company registration number: 05071341

COMMERCIAL CATERING CONTRACTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, East Sussex, BN3 2DL.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

Judgements and key sources of estimation uncertainty

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 have had to be made by the directors in preparing these financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office	-	15% reducing balance
Fixtures, fittings and equipment	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Office equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2025: 8 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	20,000
	---------
Amortisation
At 1 April 2025 and 31 March 2026	20,000
	---------
Carrying amount
At 31 March 2026	–
	---------
At 31 March 2025	–
	---------

6. Tangible assets

	Office	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025	25,687	8,725	69,290	21,347	125,049
Additions	–	4,076	–	4,015	8,091
Disposals	–	–	( 15,920)	( 1,360)	( 17,280)
	---------	---------	---------	---------	----------
At 31 March 2026	25,687	12,801	53,370	24,002	115,860
	---------	---------	---------	---------	----------
Depreciation
At 1 April 2025	23,047	7,494	35,052	14,854	80,447
Charge for the year	396	1,327	8,161	2,529	12,413
Disposals	–	–	( 14,327)	( 967)	( 15,294)
	---------	---------	---------	---------	----------
At 31 March 2026	23,443	8,821	28,886	16,416	77,566
	---------	---------	---------	---------	----------
Carrying amount
At 31 March 2026	2,244	3,980	24,484	7,586	38,294
	---------	---------	---------	---------	----------
At 31 March 2025	2,640	1,231	34,238	6,493	44,602
	---------	---------	---------	---------	----------

7. Debtors

	2026	2025
	£	£
Trade debtors	318,104	254,726
Other debtors	67,573	83,814
	----------	----------
	385,677	338,540
	----------	----------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	439,976	274,155
Corporation tax	134,665	37,130
Social security and other taxes	68,642	103,878
Other creditors	8,128	236,893
	----------	----------
	651,411	652,056
	----------	----------

9. Related party transactions

The company was under the control of Mr A Doffman throughout the current and previous year. Mr A Doffman is the managing director and majority shareholder. At 31 March 2026 the directors were owed £2,452 (2025 £757).