Company registration number: 12548214
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Catering Oven Engineer Ltd
Pages for filing with the Registrar
Company registration number: 12548214
Catering Oven Engineer Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 20,731 27,641
20,731 27,641
Current assets
Debtors - 2,781
Cash at bank and in hand 11,368 26,263
11,368 29,044
Creditors: amounts falling due within one
year 		5 (9,723) (910)
Net current assets 1,645 28,134
Total assets less current liabilities 22,376 55,775
Creditors: Amounts falling due after more
than one year 		6 (17,565) (47,666)
NET ASSETS 4,811 8,109
Capital and reserves
Called up share capital 1 1
Profit and loss account 4,810 8,108
TOTAL EQUITY 4,811 8,109
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 12548214
Catering Oven Engineer Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr H Afzal, Director
19 June 2026
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Catering Oven Engineer Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Catering Oven Engineer Ltd is a private company registered in England and Wales. Its registered number is 12548214. The company is limited by shares. Its registered office is Unit 17, Enterprise Centre, 28 Heming Road, Redditch, B98 0DH.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor Vehicle - 20% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Catering Oven Engineer Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2025 34,551
At 31 March 2026 34,551
Depreciation
At 1 April 2025 6,910
Charge for year 6,910
At 31 March 2026 13,820
Net book value
At 31 March 2026 20,731
At 31 March 2025 27,641
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Catering Oven Engineer Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets - continued
Cost or valuation at 31 March 2026 is represented by:
Plant and
machinery
etc.
£
Valuation in 2025 -
Cost 34,551
34,551
If Motor Vehicle had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 20,731 -
Accumulated depreciation 13,820 -
5 Creditors: amounts falling due within one year
2026 2025
£ £
Taxation 5,650 910
VAT payable 4,073 -
9,723 910
6 Creditors: amounts falling due after more than one year
2026 2025
£ £
Other loans 3,188 16,038
Hire purchase and finance leases 14,377 31,628
17,565 47,666
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