PGIC Catering Ltd - Filleted accounts

Registered number

11403491

PGIC Catering Ltd

Filleted Accounts

31 October 2025

PGIC Catering Ltd
Registered number:		11403491
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Stocks		25,000			25,000
Debtors	3	103,967			137,644
Cash at bank and in hand		27,791			29,192
		156,758			191,836

Creditors: amounts falling due within one year	4	(445,660)			(441,202)

Net current liabilities			(288,902)			(249,366)

Net liabilities			(288,902)			(249,366)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(289,002)			(249,466)

Shareholders' funds			(288,902)			(249,366)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms Lucy Tindall
Director
Approved by the board on 11 July 2026

PGIC Catering Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	5		7


3	Debtors	2025		2024
£			£

	Other debtors	103,967		137,644






4	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	448,660		426,549
	Taxation and social security costs	913		18,567
	Other creditors	(3,913)		(3,914)
		445,660		441,202


5	Other information

	PGIC Catering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Kings Head Inn
	Rye Hill
	Rye Hill
	East Sussex
	TN31 7NH