REGISTERED NUMBER: SC331279 (Scotland)

Unaudited Financial Statements for the Year Ended 31st October 2025

for

Caledonia Catering Ltd.

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

M Lawless

D S Lawson

Secretary:

M Lawless

Registered office:

135 Culduthel Road

Inverness

IV2 4EF

Registered number:

SC331279 (Scotland)

Accountants:

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

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 Caledonia Catering Ltd. for the year ended 31st October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Caledonia Catering Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caledonia Catering Ltd. and state those matters that we have agreed to state to the Board of Directors of Caledonia Catering Ltd., as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Caledonia Catering Ltd. 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 loss of Caledonia Catering Ltd.. You consider that Caledonia Catering Ltd. 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 Caledonia Catering Ltd.. 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.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

1st July 2026

Fixed assets

Intangible assets

4

46,663

53,330

Tangible assets

5

57,445

66,783

104,108

120,113

Current assets

Stocks

6,671

9,121

Debtors

6

23,019

9,776

Cash at bank and in hand

-

4,899

29,690

23,796

Creditors

Amounts falling due within one year

7

36,494

39,660

Net current liabilities

(6,804

)

(15,864

)

Total assets less current liabilities

97,304

104,249

Creditors

Amounts falling due after more than one year

8

422,027

326,668

Net liabilities

(324,723

)

(222,419

)

Capital and reserves

Called up share capital

55

55

Capital redemption reserve

(64,955

)

(64,955

)

Retained earnings

(259,823

)

(157,519

)

(324,723

)

(222,419

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st July 2026 and were signed on its behalf by:

M Lawless - Director

1.	Statutory information

Caledonia Catering Ltd. is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of eighteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Straight line over 18 years

Plant and machinery etc

-

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 Statement of Income and Retained Earnings, 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.

Fair value

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

Going concern

The directors have considered the financial position of the company and have assessed the risks facing the business. In making this assessment they have considered the company's ability to meet it's future liabilities.

The company is supported by an inter company loan and there are no immediate plans to seek repayment of this loan. Therefore the directors have concluded that it is appropriate to use the going concern concept in preparing these financial statements.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st November 2024

and 31st October 2025

120,000

Amortisation

At 1st November 2024

66,670

Charge for year

6,667

At 31st October 2025

73,337

Net book value

At 31st October 2025

46,663

At 31st October 2024

53,330

5.	Tangible fixed assets

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

Cost

At 1st November 2024

140,939

7,618

37,399

185,956

Disposals

-

(7,618

)

(10,762

)

(18,380

)

At 31st October 2025

140,939

-

26,637

167,576

Depreciation

At 1st November 2024

79,567

7,431

32,175

119,173

Charge for year

7,830

-

977

8,807

Eliminated on disposal

-

(7,423

)

(10,426

)

(17,849

)

At 31st October 2025

87,397

8

22,726

110,131

Net book value

At 31st October 2025

53,542

(8

)

3,911

57,445

At 31st October 2024

61,372

187

5,224

66,783

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

23,019

9,776

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

1,347

-

Trade creditors

34,025

29,149

Taxation and social security

22

5,787

Other creditors

1,100

4,724

36,494

39,660

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

422,027

326,668