1 April 2025 false No description of principal activity Taxfiler 2024.6 14014037 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14014037 2025-03-31 14014037 2025-04-01 2026-03-31 14014037 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14014037 business:FilletedAccounts 2025-04-01 2026-03-31 14014037 2026-03-31 14014037 business:Director1 2025-04-01 2026-03-31 14014037 business:Director2 2025-04-01 2026-03-31 14014037 business:RegisteredOffice 2025-04-01 2026-03-31 14014037 2025-03-31 14014037 core:WithinOneYear 2026-03-31 14014037 core:WithinOneYear 2025-03-31 14014037 core:AfterOneYear 2026-03-31 14014037 core:AfterOneYear 2025-03-31 14014037 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 14014037 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 14014037 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 14014037 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 14014037 core:PreviouslyStatedAmount 2026-03-31 14014037 core:PreviouslyStatedAmount 2025-03-31 14014037 business:SmallEntities 2025-04-01 2026-03-31 14014037 countries:EnglandWales 2025-04-01 2026-03-31 14014037 core:PlantMachinery 2025-04-01 2026-03-31 14014037 core:Goodwill 2025-03-31 14014037 core:Goodwill 2026-03-31 14014037 core:Goodwill 2025-04-01 2026-03-31 14014037 core:PlantMachinery 2025-03-31 14014037 core:PlantMachinery 2026-03-31 14014037 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 14014037 (England and Wales)
Vistar Catering Limited Unaudited accounts for the year ended 31 March 2026
Vistar Catering Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Vistar Catering Limited Company Information for the year ended 31 March 2026
Directors
Mrs Nadine Travis Nadine Travis
Company Number
14014037 (England and Wales)
Registered Office
3 Hartwood Gardens Waterlooville Hampshire PO8 8RA England
Accountants
J S Accounting Consultant Limited 188A WEST STREET Fareham Hampshire PO16 0HP
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Vistar Catering Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Vistar Catering Limited for the year ended 31 March 2026 as set out on pages 5 - 9 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Vistar Catering Limited, as a body, in accordance with the terms of our engagement letter dated 1 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Vistar Catering Limited and state those matters that we have agreed to state to the Board of Directors of Vistar Catering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vistar Catering Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Vistar Catering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Vistar Catering Limited. You consider that Vistar 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 accounts of Vistar 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 accounts.
J S Accounting Consultant Limited Chartered Certified Accountants 188A WEST STREET Fareham Hampshire PO16 0HP 17 June 2026
- 4 -
Vistar Catering Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
1,400
2,800
Tangible assets
5
7,878
15,250
9,278
18,050
Current assets
Inventories
1,463
1,297
Debtors
6
102
-
Cash at bank and in hand
15,379
17,163
16,944
18,460
Creditors: amounts falling due within one year
7
(55,169)
(64,566)
Net current liabilities
(38,225)
(46,106)
Total assets less current liabilities
(28,947)
(28,056)
Creditors: amounts falling due after more than one year
8
(2,560)
(7,001)
Net liabilities
(31,507)
(35,057)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(31,508)
(35,058)
Shareholders' funds
(31,507)
(35,057)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by
Mrs Nadine Travis Director Company Registration No. 14014037
- 5 -
Vistar Catering Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Vistar Catering Limited is a private company, limited by shares, registered in England and Wales, registration number 14014037. The registered office is 3 Hartwood Gardens, Waterlooville, Hampshire, PO8 8RA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Operating Leases
A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Defined Contribution Pension plan
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15250
- 6 -
Vistar Catering Limited Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
7,000
At 31 March 2026
7,000
Amortisation
At 1 April 2025
4,200
Charge for the year
1,400
At 31 March 2026
5,600
Net book value
At 31 March 2026
1,400
At 31 March 2025
2,800
Goodwill is the difference between amounts paid on the acquisition of business and the fair value of the separable net assets. It is amortised on straight line basis to profit and loss account over its estimated economic life of 5 years. The company review for impairment indication annually
- 7 -
Vistar Catering Limited Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
37,863
At 31 March 2026
37,863
Depreciation
At 1 April 2025
22,613
Charge for the year
7,372
At 31 March 2026
29,985
Net book value
At 31 March 2026
7,878
At 31 March 2025
15,250
Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Plant and machinery 20% straight line Office equipment 20% straight line Fixtures and fittings 20% straight line
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
102
-
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
13,431
4,439
Taxes and social security
7,807
7,346
Other creditors
33,931
52,781
55,169
64,566
- 8 -
Vistar Catering Limited Notes to the Accounts for the year ended 31 March 2026
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
2,560
7,001
9
Average number of employees
During the year the average number of employees was 6 (2025: 6).
- 9 -