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Registered number: 00827275
Georgiou(Caterers)Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Georgiou(Caterers)Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Georgiou(Caterers)Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 00827275

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 900,000 |  | 900,000
|  |  | 900,000 |  | 900,000
CURRENT ASSETS
Debtors | 5 | 10,506 |  | 4,193 |
Cash at bank and in hand |  | 27,299 |  | 14,671 |
|  | 37,805 |  | 18,864 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,392 ) |  | (14,002 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,413 |  | 4,862
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 919,413 |  | 904,862
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (210,635 ) |  | (210,635 )
NET ASSETS |  |  | 708,778 |  | 694,227
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Revaluation reserve | 10 |  | 631,906 |  | 631,906
Profit and Loss Account |  |  | 75,872 |  | 61,321
SHAREHOLDERS' FUNDS |  |  | 708,778 |  | 694,227

Page 1
Page 2
Georgiou(Caterers)Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

P Georgiou Director
16 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Georgiou(Caterers)Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Georgiou(Caterers)Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00827275 . The registered office is Global House, 303 Ballards Lane, London, N12 8NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rents receivable from from investment properties owned by the company. Rents are recognised up to the year end date.
2.3. Investment Properties
All investment properties are carried at their most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Georgiou(Caterers)Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 900,000

Page 4
Page 5
Georgiou(Caterers)Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

| 2025 |  | 2024
Fair value at 31 October 2025 is represented by: | £ |  | £
Valuation in 2006 | 458,474 |  | 458,474
Valuation in 2013 | 120,000 |  | 120,000
Valuation in 2015 | 264,067 |  | 264,067
Cost | 57,459 |  | 57,459
| 900,000 |  | 900,000

The fair value of the property at October 2025 has been arrived at on the basis of a valuation carried carried out at the date by Mr Georgiou, a director of the company who is not a professinally qualified valuer. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in its location and takes into account the rental in the area where the properties are situated.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,696 |  | 3,393
Other debtors | 1,810 |  | 800
| 10,506 |  | 4,193

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,432 |  | 8,844
Taxation and social security | 10,960 |  | 5,158
| 18,392 |  | 14,002

7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 November 2024 | 210,635 | 210,635
Balance at 31 October 2025 | 210,635 | 210,635

The deferred tax provision as shown above relates to the potential future tax due, should the investment properties held by the company be sold. The provision has been calculated based on the diffrerence between the historic cost of the properties and the market value of those properties as at the Balance Sheet date at the expected applicable corporation tax rate of 25%.
Page 5
Page 6
Georgiou(Caterers)Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 30,000 |  | 24,100

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 631,906 | 61,321
Profit for the year and total comprehensive income | - | 44,551
Dividends paid | - | (30,000)
As at 31 October 2025 | 631,906 | 75,872

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