Desai Brothers Catering PVT Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11419699

Desai Brothers Catering PVT Ltd

Filleted Unaudited Financial Statements

30 June 2025

Desai Brothers Catering PVT Ltd

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	44,001	11,624

Current assets

Stocks		12,575	17,990
Debtors	6	77,220	30,165
Cash at bank and in hand		5,420	15,036
		--------	--------
		95,215	63,191

Creditors: amounts falling due within one year	7	347,222	218,447
		---------	---------
Net current liabilities		252,007	155,256
		---------	---------
Total assets less current liabilities		( 208,006)	( 143,632)

Creditors: amounts falling due after more than one year	8	22,462	21,522
		---------	---------
Net liabilities		( 230,468)	( 165,154)
		---------	---------

Capital and reserves

Called up share capital	4	4
Profit and loss account	( 230,472)	( 165,158)
	---------	---------
Shareholders deficit	( 230,468)	( 165,154)
	---------	---------

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 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Desai Brothers Catering PVT Ltd

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

Mr S H Desai
Director

Company registration number: 11419699

Desai Brothers Catering PVT Ltd

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 263-265 Abbey Lane, Leicester, LE4 5QH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102 Section 1A, Small Entities of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

At 30 June 2025 the company's balance sheet showed an insolvent position. It is the intention of the directors to continue to support the company to enable it to meet its cashflow requirements and so these accounts have been prepared on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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.

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:

Plant and machinery	-	20% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	50% straight line

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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

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 41 (2024: 18 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 July 2024	6,082	7,395	2,956	16,433
Additions	8,310	26,138	3,956	38,404
	--------	--------	-------	--------
At 30 June 2025	14,392	33,533	6,912	54,837
	--------	--------	-------	--------
Depreciation
At 1 July 2024	2,687	1,923	199	4,809
Charge for the year	1,939	1,368	2,720	6,027
	--------	--------	-------	--------
At 30 June 2025	4,626	3,291	2,919	10,836
	--------	--------	-------	--------
Carrying amount
At 30 June 2025	9,766	30,242	3,993	44,001
	--------	--------	-------	--------
At 30 June 2024	3,395	5,472	2,757	11,624
	--------	--------	-------	--------

Included within the net book value of £44,001 is £26,138 (2024: £nil) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £nil (2024: £nil).

6. Debtors

	2025	2024
	£	£
Other debtors	77,220	30,165
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	76,078	69,672
Trade creditors	59,929	57,840
Corporation tax	20,239	–
Social security and other taxes	128,635	67,807
Other creditors	62,341	23,128
	---------	---------
	347,222	218,447
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	22,462	21,522
	--------	--------

9. Director's advances, credits and guarantees

At 30 June 2025, director owed £59,967 (2024: £17,128) to the company.

10. The ultimate controlling party

The company is controlled by the director of the company.