REGISTERED NUMBER: 14938612 (England and Wales)

Financial Statements for the Year Ended 30th June 2025

for

RAI CATERING BIRMINGHAM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs B Rai

SECRETARY:

REGISTERED OFFICE:

81 NINEVEH ROAD

HANDSWORTH

BIRMINGHAM

West Midlands

B21 0SX

REGISTERED NUMBER:

14938612 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

FIXED ASSETS

Property, plant and equipment

4

68,016

56,327

CURRENT ASSETS

Inventories

5

5,788

4,011

Debtors

6

6,456

-

Cash at bank

6,310

20,420

18,554

24,431

CREDITORS

Amounts falling due within one year

7

36,087

40,784

NET CURRENT LIABILITIES

(17,533

)

(16,353

)

TOTAL ASSETS LESS CURRENT LIABILITIES

50,483

39,974

CREDITORS

Amounts falling due after more than one year

8

-

15,000

NET ASSETS

50,483

24,974

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

50,383

24,874

50,483

24,974

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 26th February 2025 and were signed by:

Mrs B Rai - Director

1.	STATUTORY INFORMATION

RAI CATERING BIRMINGHAM LIMITED 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

Revenue 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.

Stocks

Inventories 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st July 2024

40,225

15,565

-

2,750

58,540

Additions

-

6,989

6,500

-

13,489

At 30th June 2025

40,225

22,554

6,500

2,750

72,029

DEPRECIATION

At 1st July 2024

-

1,800

-

413

2,213

Charge for year

-

1,800

-

-

1,800

At 30th June 2025

-

3,600

-

413

4,013

NET BOOK VALUE

At 30th June 2025

40,225

18,954

6,500

2,337

68,016

At 30th June 2024

40,225

13,765

-

2,337

56,327

5.	INVENTORIES

30.6.25

30.6.24

£

£

Stocks

5,788

4,011

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

6,456

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

3,076

5,440

Tax

3,339

-

Social security and other taxes

1,677

1,098

Directors' current accounts

26,945

32,771

Accrued expenses

1,050

1,475

36,087

40,784

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other loans (see note 9)

-

15,000

9.

LOANS

An analysis of the maturity of loans is given below:

30.6.25

30.6.24

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

-

15,000

10.	CALLED UP SHARE CAPITAL

**	POSTING HAS BEEN MADE TO SHARE CAPITAL 1 ACCOUNT ON TRIAL BALANCE BUT NO CORRESPONDING ENTRY HAS BEEN MADE ON CLIENT SCREEN FOR SHARE CAPITAL 1

THIS NOTE WILL THEREFORE NOT AGREE TO AMOUNT SHOWN ON

BALANCE SHEET

11.

RESERVES

Retained

earnings

£

At 1st July 2024

24,874

Profit for the year

25,509

At 30th June 2025

50,383