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Company Registration No. 11654062 (England and Wales)
Ok Catering Chequers Limited Unaudited accounts for the period from 1 December 2024 to 31 December 2025
Ok Catering Chequers Limited Unaudited accounts Contents
Page
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Ok Catering Chequers Limited Company Information for the period from 1 December 2024 to 31 December 2025
Director
Miss K M Booth
Company Number
11654062 (England and Wales)
Registered Office
28 Tytton Lane East Wyberton Boston Lincolnshire PE21 7HW United Kingdom
Accountants
CDM Accountants Limited 28 Tytton Lane East Wyberton Boston Lincolnshire PE21 7HW
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Ok Catering Chequers Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
78,044 
95,039 
Current assets
Inventories
3,500 
6,850 
Debtors
28,734 
34,765 
Cash at bank and in hand
181,857 
169,312 
214,091 
210,927 
Creditors: amounts falling due within one year
(89,127)
(97,160)
Net current assets
124,964 
113,767 
Total assets less current liabilities
203,008 
208,806 
Provisions for liabilities
Deferred tax
(17,085)
(21,339)
Net assets
185,923 
187,467 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
185,823 
187,367 
Shareholders' funds
185,923 
187,467 
For the period ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 June 2026 and were signed on its behalf by
Miss K M Booth Director Company Registration No. 11654062
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Ok Catering Chequers Limited Notes to the Accounts for the period from 1 December 2024 to 31 December 2025
1
Statutory information
Ok Catering Chequers Limited is a private company, limited by shares, registered in England and Wales, registration number 11654062. The registered office is 28 Tytton Lane East, Wyberton, Boston, Lincolnshire, PE21 7HW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life. Goodwill - 5 years straight line.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% reducing balance
Fixtures & fittings
20% reducing balance, 3 years straight line & 25 years straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Ok Catering Chequers Limited Notes to the Accounts for the period from 1 December 2024 to 31 December 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2024
10,000 
At 31 December 2025
10,000 
Amortisation
At 1 December 2024
10,000 
At 31 December 2025
10,000 
Net book value
At 31 December 2025
- 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
24,836 
148,200 
173,036 
Additions
- 
2,391 
2,391 
At 31 December 2025
24,836 
150,591 
175,427 
Depreciation
At 1 December 2024
8,941 
69,056 
77,997 
Charge for the period
1,722 
17,664 
19,386 
At 31 December 2025
10,663 
86,720 
97,383 
Net book value
At 31 December 2025
14,173 
63,871 
78,044 
At 30 November 2024
15,895 
79,144 
95,039 
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Ok Catering Chequers Limited Notes to the Accounts for the period from 1 December 2024 to 31 December 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
332 
1,316 
Accrued income and prepayments
8,402 
8,449 
Other debtors
20,000 
25,000 
28,734 
34,765 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
20,699 
18,496 
Taxes and social security
64,735 
60,528 
Loans from directors
669 
15,141 
Accruals
3,024 
2,995 
89,127 
97,160 
8
Average number of employees
During the period the average number of employees was 25 (2024: 29).
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