Company registration number 03297723 (England and Wales)
NIVEK CATERING SUPPLIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NIVEK CATERING SUPPLIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
NIVEK CATERING SUPPLIES LIMITED (REGISTERED NUMBER: 03297723)
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
582,558
595,717
Current assets
Stocks
716,243
402,358
Debtors
5
1,150,155
1,088,156
Cash at bank and in hand
884,753
980,695
2,751,151
2,471,209
Creditors: amounts falling due within one year
6
(1,439,649)
(1,163,127)
Net current assets
1,311,502
1,308,082
Total assets less current liabilities
1,894,060
1,903,799
Creditors: amounts falling due after more than one year
7
(185,907)
(242,429)
Provisions for liabilities
(122,063)
(118,411)
Net assets
1,586,090
1,542,959
Capital and reserves
Called up share capital
9
4
4
Profit and loss reserves
1,586,086
1,542,955
Total equity
1,586,090
1,542,959
NIVEK CATERING SUPPLIES LIMITED (REGISTERED NUMBER: 03297723)
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 June 2026 and are signed on its behalf by:
K Slater
Director
NIVEK CATERING SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Nivek Catering Supplies Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of consideration received or receivable for the goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria also must be met before turnover is recognised.

Turnover for the sale of goods is recognised when all of the following conditions are met:

- The company has transferred the significant risks and rewards of ownership to the buyer;

- The amount of turnover can be recognised reliably and;

- It is probable that the company will receive the consideration due under the transaction.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
25% on reducing balance
Fixtures, fittings & equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
NIVEK CATERING SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

NIVEK CATERING SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 29 (2024 - 28).

2025
2024
Number
Number
Total
29
28
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
105,212
Amortisation and impairment
At 1 January 2025 and 31 December 2025
105,212
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Tangible fixed assets
Improvements to property
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
71,769
386,237
481,991
939,997
Additions
-
0
33,608
127,797
161,405
Disposals
-
0
(101,424)
(25,702)
(127,126)
At 31 December 2025
71,769
318,421
584,086
974,276
Depreciation and impairment
At 1 January 2025
4,486
134,818
204,976
344,280
Depreciation charged in the year
16,821
66,872
87,357
171,050
Eliminated in respect of disposals
-
0
(101,424)
(22,188)
(123,612)
At 31 December 2025
21,307
100,266
270,145
391,718
Carrying amount
At 31 December 2025
50,462
218,155
313,941
582,558
At 31 December 2024
67,283
251,419
277,015
595,717
NIVEK CATERING SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Tangible fixed assets
(Continued)
- 6 -

The net book value of assets held under hire purchase agreements at the balance sheet date was £332,416 (2024: £310,680).

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
631,560
667,001
Other debtors
518,595
421,155
1,150,155
1,088,156
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
49,500
62,000
Trade creditors
983,799
744,641
Taxation and social security
271,857
225,449
Other creditors
134,493
131,037
1,439,649
1,163,127
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
5,334
54,834
Other creditors
180,573
187,595
185,907
242,429
8
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
116,988
99,841
In two to five years
180,573
187,595
297,561
287,436
NIVEK CATERING SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
Ordinary A of £1 each
1
1
1
1
Ordinary B of £1 each
1
1
1
1
Ordinary C of £1 each
1
1
1
1
4
4
4
4
10
Financial commitments, guarantees and contingent liabilities

The company gives the bank a fixed and floating charge over its assets and undertaking owned now and in the future.

During the 2021 accounting period, the company borrowed £160,000 from its bankers for a Bounce Back Loan, as well as £150,000 in the 2020 accounting period.

As part of this loan scheme, the UK government guaranteed the advance and paid the interest and fees due for the first 12 months.

At the balance sheet date, the outstanding amount of the loan was £54,834 (2024: £116,834). This amount is shown within creditors within one year and over one year on the balance sheet. The re is no interest on this balance.

11
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
1,269,009
1,528,302
12
Related party transactions

Nivek Catering Supplies Limited is a subsidiary of A.C.H Holdings Kent Limited.

During the year Nivek Catering paid dividends of £397,114 (20 24: £344,964) to A.C.H Holdings Kent Limited.

At the year end Nivek Catering Supplies Limited was owed £386,562 (2024: £409,902) by A.C.H Holdings Kent Limited.

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