REGISTERED NUMBER: 11018937 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 31 October 2025

for

CBP Catering Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

C B Palmer

REGISTERED OFFICE:

97 Cambridge Road

Crosby

Liverpool

Merseyside

L23 7TX

REGISTERED NUMBER:

11018937 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The director presents his report with the financial statements of the company for the year ended 31 October 2025.

DIRECTOR

C B Palmer held office during the whole of the period from 1 November 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C B Palmer - Director

28 July 2026

TURNOVER

239,198

348,871

Cost of sales

96,880

113,686

GROSS PROFIT

142,318

235,185

Administrative expenses

113,761

124,544

OPERATING PROFIT

4

28,557

110,641

Interest receivable and similar income

57

91

28,614

110,732

Interest payable and similar expenses

4,024

2,172

PROFIT BEFORE TAXATION

24,590

108,560

Tax on profit

5,570

20,944

PROFIT FOR THE FINANCIAL YEAR

19,020

87,616

FIXED ASSETS

Tangible assets

5

33,997

43,279

CURRENT ASSETS

Stocks

15,000

10,000

Debtors

6

17,494

30,477

Cash at bank

4,524

16,203

37,018

56,680

CREDITORS

Amounts falling due within one year

7

54,091

42,961

NET CURRENT (LIABILITIES)/ASSETS

(17,073

)

13,719

TOTAL ASSETS LESS CURRENT LIABILITIES

16,924

56,998

CREDITORS

Amounts falling due after more than one year

8

8,879

15,273

NET ASSETS

8,045

41,725

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,945

41,625

8,045

41,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

C B Palmer - Director

1.	STATUTORY INFORMATION

CBP Catering Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.10.25

31.10.24

£

£

Depreciation - owned assets

11,332

14,426

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

82,673

Additions

2,050

At 31 October 2025

84,723

DEPRECIATION

At 1 November 2024

39,394

Charge for year

11,332

At 31 October 2025

50,726

NET BOOK VALUE

At 31 October 2025

33,997

At 31 October 2024

43,279

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

17,494

30,477

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

2,296

2,500

Hire purchase contracts

4,098

4,098

Trade creditors

1

-

Taxation and social security

37,495

32,560

Other creditors

10,201

3,803

54,091

42,961

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

2,296

Hire purchase contracts

8,879

12,977

8,879

15,273

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

C B Palmer

Balance outstanding at start of year

30,000

-

Amounts advanced

-

30,000

Amounts repaid

(30,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

30,000