REGISTERED NUMBER: 01248264 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COURT CATERING EQUIPMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A M Imlah

M A J Street

Mrs M Imlah

P Baulch

P A Haeger

REGISTERED OFFICE:

Unitech House

Prospect Road

Burntwood

Staffordshire

WS7 0AU

REGISTERED NUMBER:

01248264 (England and Wales)

AUDITORS:

TC Group, Statutory Auditor

1 Rushmills

Bedford Road

Northampton

Northamptonshire

NN4 7YB

FIXED ASSETS

Tangible assets

4

1,362

4,035

CURRENT ASSETS

Stocks

120,459

105,114

Debtors

5

860,314

642,487

Cash at bank

1

28,312

980,774

775,913

CREDITORS

Amounts falling due within one year

6

800,168

649,553

NET CURRENT ASSETS

180,606

126,360

TOTAL ASSETS LESS CURRENT LIABILITIES

181,968

130,395

CAPITAL AND RESERVES

Called up share capital

8

2,222

2,222

Capital redemption reserve

7,778

7,778

Retained earnings

171,968

120,395

SHAREHOLDERS' FUNDS

181,968

130,395

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

A M Imlah - Director

M A J Street - Director

1.	STATUTORY INFORMATION

Court Catering Equipment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The company's main place of business is 34 Wellington Business Park, Dukes Ride, Crowthorne, Berkshire, RG45 6LS.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from this standard.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and that the revenue can be reliably measured.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Revenue relating to contracts includes the amount agreed in the contract plus any variations in contract work to the extent that it is probable that they will result in revenue and can be reliably measured. As soon as the outcome of the contract can be measured reliably, the revenue and expense is recognised in the profit and loss account on a stage of completion basis. The stage of completion is determined by reference to a survey of the work performed.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% or 25% on cost

Fixtures fittings & equipment

-

4% - 25% straight line

Motor vehicles

-

20% on cost

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.

Tangible fixed assets are initially recorded at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses.

At each reporting date the company assesses whether there is any indication exists, the recoverable amount of the asset is determined which is the higher of its fair less costs to sell and its value in use

Stocks

Stocks and work in progress are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities, including trade and other payables, and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

As at the point of authorising the accounts, and for the foreseeable future, the directors consider the

going concern assumption to still be appropriate. The directors acknowledge that given the rapidly

changing business and social environment, there are likely to be significant unknown factors which

may present themselves. Such factors are considered by the directors to represent a general

inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

fittings

Motor

machinery

& equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

40,195

74,233

18,007

132,435

Disposals

(40,195

)

(56,562

)

-

(96,757

)

At 31 December 2025

-

17,671

18,007

35,678

DEPRECIATION

At 1 January 2025

40,195

70,198

18,007

128,400

Charge for year

-

2,673

-

2,673

Eliminated on disposal

(40,195

)

(56,562

)

-

(96,757

)

At 31 December 2025

-

16,309

18,007

34,316

NET BOOK VALUE

At 31 December 2025

-

1,362

-

1,362

At 31 December 2024

-

4,035

-

4,035

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

803,874

585,959

Amounts owed by group undertakings

718

96

Other debtors

4,448

4,077

Deferred tax asset

16,068

15,818

Prepayments

35,206

36,537

860,314

642,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

92,636

-

Trade creditors

458,601

419,004

Amounts owed to group undertakings

16,774

15,053

Corporation tax

18,160

14,569

Social security and other taxes

31,208

30,287

VAT

114,063

94,094

Other creditors

21,393

26,660

Accruals and deferred income

47,333

49,886

800,168

649,553

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

92,636

-

The overdraft facility is secured against the assets of the company.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,222

Ordinary

£1

2,222

2,222

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Rebecca Pickard FCCA (Senior Statutory Auditor)

for and on behalf of TC Group, Statutory Auditor

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company made sales to group entities not wholly owned by the Unitech group

of £4,627 (2024: £4,710), purchases of £23,617 (2024: £13,513) and at the year end £2,250 (2024: £1,759) was owed to these companies and £718 (2024: £96) was owed from these companies.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Unitech Industries Limited.

The ultimate controlling party is A M Imlah.

Unitech Industries Limited prepares group financial statements and copies can be obtained from Unitech House, Prospect Road, Burntwood, Staffordshire, WS7 0AU.