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Leopold Catering Ltd

Registered Number
09972290
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

Leopold Catering Ltd
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Mrs D Leopold
| Mr J Leopold

Registered Address | 2 Endeavour House Parkway Court
| Longbridge Road
| Plymouth
| PL6 8LR

Registered Number | 09972290 (England and Wales)

Leopold Catering Ltd
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 673,400 |  |  |  | 678,048
|  |  |  | 673,400 |  |  |  | 678,048
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 10,229 |  |  |  | 7,391 |  |
Debtors | 5 | 13,276 |  |  |  | 12,282 |  |
Cash at bank and on hand |  | 137,659 |  |  |  | 31,804 |  |
|  | 161,164 |  |  |  | 51,477 |  |
Creditors amounts falling due within one year | 6 | (89,068) |  |  |  | (59,531) |  |
Net current assets (liabilities) |  |  |  | 72,096 |  |  |  | (8,054)
Total assets less current liabilities |  |  |  | 745,496 |  |  |  | 669,994
Provisions for liabilities | 7 |  |  | (585) |  |  |  | (732)
Net assets |  |  |  | 744,911 |  |  |  | 669,262
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 744,909 |  |  |  | 669,260
Shareholders' funds |  |  |  | 744,911 |  |  |  | 669,262

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2026, and are signed on its behalf by:
Mr J Leopold Director Registered Company No. 09972290

Leopold Catering Ltd
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and with the Companies Act 2006.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| Functional and presentation currency
--- | ---
| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted net present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. The taxation expense represents the current tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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, except to the extent 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 in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 100
| Fixtures and fittings | 33 |  | -

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 27 |  | 20

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 694,552 |  | 7,752 |  | 702,304
| At 31 March 26 | 694,552 |  | 7,752 |  | 702,304
| Depreciation and impairment
| At 01 April 25 | 20,103 |  | 4,153 |  | 24,256
| Charge for year | 3,448 |  | 1,200 |  | 4,648
| At 31 March 26 | 23,551 |  | 5,353 |  | 28,904
| Net book value
| At 31 March 26 | 671,001 |  | 2,399 |  | 673,400
| At 31 March 25 | 674,449 |  | 3,599 |  | 678,048

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 10,229 |  | 7,391
| Total | 10,229 |  | 7,391

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,222 |  | 568
| Other debtors | 4,929 |  | 5,279
| Prepayments and accrued income | 7,125 |  | 6,435
| Total | 13,276 |  | 12,282

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 21,774 |  | 17,985
| Taxation and social security | 56,567 |  | 33,275
| Other creditors | 3,787 |  | 2,560
| Accrued liabilities and deferred income | 6,940 |  | 5,711
| Total | 89,068 |  | 59,531

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 585 |  | 732
| Total | 585 |  | 732