Registration number: 00391276

Geales (Caterers) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Geales (Caterers) Limited

Company Information

Directors

C M Geale S L Geale R C Geale

Registered office

Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Geales (Caterers) Limited

(Registration number: 00391276)
Balance Sheet as at 31 December 2025

	Note	31 December 2025 £	31 December 2024 £
Fixed assets
Tangible assets	4	495	582
Investment property	5	886,000	832,500
		886,495	833,082
Current assets
Debtors	6	-	1,679
Cash at bank and in hand		6,120	4,013
		6,120	5,692
Creditors: Amounts falling due within one year	7	(9,876)	(3,247)
Net current (liabilities)/assets		(3,756)	2,445
Total assets less current liabilities		882,739	835,527
Provisions for liabilities		(65,373)	-
Net assets		817,366	835,527
Capital and reserves
Called up share capital		500	500
Other reserves		457,096	468,969
Retained earnings		359,770	366,058
Shareholders' funds		817,366	835,527

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 July 2026 and signed on its behalf by:
 

C M Geale Director

Geales (Caterers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG

These financial statements were authorised for issue by the Board on 25 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The director is not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on going concern basis is therefore deemed appropriate.

Revenue recognition

Turnover comprises rental income derived from the letting of properties and is recognised in the period to which it relates. Turnover is stated net of value added tax.

Revenue is recognised when the amount can be measured reliably and it is probable that the associated economic benefits will flow to the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Geales (Caterers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	15% on reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Geales (Caterers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Geales (Caterers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 January 2025	11,076	11,076
At 31 December 2025	11,076	11,076
Depreciation
At 1 January 2025	10,494	10,494
Charge for the year	87	87
At 31 December 2025	10,581	10,581
Carrying amount
At 31 December 2025	495	495
At 31 December 2024	582	582

5	Investment properties

	31 December 2025 £
At 1 January	832,500
Fair value adjustments	53,500
At 31 December	886,000

Investment property was valued on an open market basis on 31 December 2025 by the directors..

6

Debtors

Current	31 December 2025 £	31 December 2024 £
Other debtors	-	1,679
	-	1,679

Geales (Caterers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	31 December 2025 £	31 December 2024 £
Due within one year
Taxation and social security	-	847
Other creditors	9,876	2,400
	9,876	3,247

8	Advances, credits and guarantees

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	At 31 December 2025 £
Loan advance	-	5,547	5,547