| Cater 2 You Limited |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings, tools and equipment |
25% reducing balance |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 October 2024 |
1,825 |
|
At 30 September 2025 |
1,825 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
1,477 |
|
Charge for the year |
87 |
|
At 30 September 2025 |
1,564 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
261 |
|
At 30 September 2024 |
348 |
|
|
| 4 |
Investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 1 October 2024 |
20,000 |
|
Revaluation |
(20,000) |
|
|
At 30 September 2025 |
- |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
31 |
|
187 |
|
|
|
|
|
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|
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| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
4,744 |
|
15,393 |
|
Taxation and social security costs |
408 |
|
335 |
|
Other creditors |
25,653 |
|
8,294 |
|
|
|
|
|
|
30,805 |
|
24,022 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 October 2024 |
(37,981) |
|
- |
|
Loss on revaluation of investments |
(20,000) |
|
(37,981) |
|
|
At 30 September 2025 |
(57,981) |
|
(37,981) |
|
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|
|
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| 8 |
Controlling party |
|
|
The company is controlled by Mr Soufyaan Patel on the basis he holds 100% of the issued share capital. |
|
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| 9 |
Other information |
|
|
Cater 2 You Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Pennyweights |
|
Kenley |
|
CR8 5HB |