REGISTERED NUMBER: 04390814 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Bredbury Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Cooper

Mrs M Cooper

Mrs J Peacock

Mr A Peacock

SECRETARY:

Mrs J Peacock

REGISTERED OFFICE:

1 Mortimer Street

Birkenhead

Merseyside

CH41 5EU

REGISTERED NUMBER:

04390814 (England and Wales)

ACCOUNTANTS:

Lerman Quaile

1 Mortimer Street

Birkenhead

Merseyside

CH41 5EU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

23,626

-

23,626

CURRENT ASSETS

Stocks

-

25,500

Debtors

6

56

51,140

Cash at bank and in hand

64

634

120

77,274

CREDITORS

Amounts falling due within one year

7

86,718

138,967

NET CURRENT LIABILITIES

(86,598

)

(61,693

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(86,598

)

(38,067

)

CREDITORS

Amounts falling due after more than one year

8

-

6,500

NET LIABILITIES

(86,598

)

(44,567

)

CAPITAL AND RESERVES

Called up share capital

1,175

1,175

Retained earnings

(87,773

)

(45,742

)

SHAREHOLDERS' FUNDS

(86,598

)

(44,567

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mr M Cooper - Director

Mrs J Peacock - Director

Mr A Peacock - Director

1.	STATUTORY INFORMATION

Bredbury 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 and 15% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

50,000

AMORTISATION

At 1 May 2025

and 30 April 2026

50,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

96,308

17,259

117,902

231,469

Disposals

(96,308

)

(17,259

)

(117,902

)

(231,469

)

At 30 April 2026

-

-

-

-

DEPRECIATION

At 1 May 2025

80,517

14,177

113,149

207,843

Charge for year

2,369

462

1,188

4,019

Eliminated on disposal

(82,886

)

(14,639

)

(114,337

)

(211,862

)

At 30 April 2026

-

-

-

-

NET BOOK VALUE

At 30 April 2026

-

-

-

-

At 30 April 2025

15,791

3,082

4,753

23,626

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

-

43,765

Other debtors

-

1,500

VAT

56

770

Prepayments

-

5,105

56

51,140

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

-

57,159

Trade creditors

-

56,799

Tax

(4,333

)

7,819

Social security and other taxes

-

315

Directors' current accounts

90,975

14,475

Accrued expenses

76

2,400

86,718

138,967

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans - 2-5 years

-

6,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank overdraft

-

57,159

Bank loans

-

6,500

-

63,659