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Registered number: 12815359
Westgate Catering Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Kite Accountants
Lombard House Centre
12-17 Upper Bridge Street
Canterbury
Kent
CT1 2NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12815359
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,508 37,497
34,508 37,497
CURRENT ASSETS
Debtors 5 1,850 1,850
Cash at bank and in hand 2,487 2,344
4,337 4,194
Creditors: Amounts Falling Due Within One Year 6 (4,713 ) (3,219 )
NET CURRENT ASSETS (LIABILITIES) (376 ) 975
TOTAL ASSETS LESS CURRENT LIABILITIES 34,132 38,472
Creditors: Amounts Falling Due After More Than One Year 7 (38,331 ) (39,108 )
NET LIABILITIES (4,199 ) (636 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (4,200 ) (637 )
SHAREHOLDERS' FUNDS (4,199) (636)
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jeremy Stirling
Director
30/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Westgate Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12815359 . The registered office is 19 The Gap, Canterbury, Kent, CT1 3NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5%
Plant & Machinery 18%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 40,000 7,825 47,825
As at 31 August 2025 40,000 7,825 47,825
Depreciation
As at 1 September 2024 8,000 2,328 10,328
Provided during the period 2,000 989 2,989
As at 31 August 2025 10,000 3,317 13,317
Net Book Value
As at 31 August 2025 30,000 4,508 34,508
As at 1 September 2024 32,000 5,497 37,497
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,850 1,850
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 515 521
Bank loans and overdrafts 4,198 2,698
4,713 3,219
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 38,331 39,108
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4