REGISTERED NUMBER: 08257220 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

LMS Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs K Loy

REGISTERED OFFICE:

932 Ecclesall Road

Sheffield

S11 8TR

REGISTERED NUMBER:

08257220 (England and Wales)

ACCOUNTANTS:

Hawson Jefferies

Suite 4

164-170 Queens Road

Sheffield

South Yorkshire

S2 4DH

FIXED ASSETS

Tangible assets

4

3,708

4,386

CURRENT ASSETS

Stocks

4,432

2,768

Debtors

5

1,716

344

Prepayments and accrued income

548

1,270

Cash at bank and in hand

4,805

23,113

11,501

27,495

CREDITORS

Amounts falling due within one year

6

5,310

5,258

NET CURRENT ASSETS

6,191

22,237

TOTAL ASSETS LESS CURRENT LIABILITIES

9,899

26,623

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9,897

26,621

SHAREHOLDERS' FUNDS

9,899

26,623

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 her 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 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 director and authorised for issue on 30 July 2026 and were signed by:

Mrs K Loy - Director

1.	STATUTORY INFORMATION

LMS Catering 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.

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

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

30,012

2,139

32,151

DEPRECIATION

At 1 November 2024

25,742

2,023

27,765

Charge for year

640

38

678

At 31 October 2025

26,382

2,061

28,443

NET BOOK VALUE

At 31 October 2025

3,630

78

3,708

At 31 October 2024

4,270

116

4,386

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

1,716

344

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

2,493

1,821

Taxation and social security

479

889

Other creditors

2,338

2,548

5,310

5,258