Kemp & Kemp Catering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07507141 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

KEMP & KEMP CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

R L Kemp

Mrs K E Kemp

REGISTERED OFFICE:

Kenlee Cottage

Green Road

Weston

ST18 0HZ

REGISTERED NUMBER:

07507141 (England and Wales)

ACCOUNTANTS:

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

FIXED ASSETS

Tangible assets

4

16,689

17,746

CURRENT ASSETS

Stocks

500

Debtors

5

3,518

8,476

Cash at bank

184,623

186,797

188,641

195,773

CREDITORS

Amounts falling due within one year

6

157,649

154,514

NET CURRENT ASSETS

30,992

41,259

TOTAL ASSETS LESS CURRENT
LIABILITIES

47,681

59,005

PROVISIONS FOR LIABILITIES

3,688

3,377

NET ASSETS

43,993

55,628

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

43,893

55,528

SHAREHOLDERS' FUNDS

43,993

55,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

R L Kemp - Director

1.	STATUTORY INFORMATION

Kemp & Kemp Catering 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.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

Stock Provision

The directors review stock held at the balance sheet date to ensure that only those goods deemed fit for future sales are included.

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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 April 2025

50,191

9,628

956

60,775

Additions

2,579

-

2,579

At 31 March 2026

52,770

9,628

956

63,354

DEPRECIATION

At 1 April 2025

35,491

7,171

367

43,029

Charge for year

3,027

491

118

3,636

At 31 March 2026

38,518

7,662

485

46,665

NET BOOK VALUE

At 31 March 2026

14,252

1,966

471

16,689

At 31 March 2025

14,700

2,457

589

17,746

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

5,503

Other debtors

3,518

2,973

3,518

8,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

-

164

Taxation and social security

25,149

14,666

Other creditors

132,500

139,684

157,649

154,514

7.	ULTIMATE CONTROLLING PARTY

The company is under the control of the directors Mr R Kemp and Mrs K Kemp who each own 50% of the share capital.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kemp & Kemp Catering Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kemp & Kemp Catering Limited, as a body, in accordance with the terms of our engagement letter dated 31 January 2011. Our work has been undertaken solely to prepare for your approval the financial statements of Kemp & Kemp Catering Limited and state those matters that we have agreed to state to the Board of Directors of Kemp & Kemp Catering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kemp & Kemp Catering Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kemp & Kemp Catering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kemp & Kemp Catering Limited. You consider that Kemp & Kemp Catering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kemp & Kemp Catering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

6 July 2026