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Registered number: 03682173 A TO Z CATERING SUPPLIES LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
A TO Z CATERING SUPPLIES LIMITED COMPANY INFORMATION
Director | H Ayrancioglu Esq
Company secretary | I Ayrancioglu Esq
Registered number | 03682173
Registered office | Brother House 15A
| Cranford Way
| Hornsey
| London
| N8 9DG
Independent auditors | Barnes Roffe Audit Limited
| Chartered Accountants & Statutory Auditor
| Level 41A
| Tower 42
| 25 Old Broad Street
| London
| EC2N 1HQ
Bankers | Barclays Bank Plc
| PO Box 35721
| London
| E14 4WA
A TO Z CATERING SUPPLIES LIMITED CONTENTS
| Page
Strategic report | 1
Director's report | 2 - 3
Independent auditors' report | 4 - 7
Statement of comprehensive income | 8
Balance sheet | 9
Statement of changes in equity | 10
Notes to the financial statements | 11 - 24
A TO Z CATERING SUPPLIES LIMITED STRATEGIC REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025
Introduction
The director presents his strategic report accompanying the financial statements for the year ended 30 November 2025.
Business review
The company’s principal activity consists of the wholesale distribution and cash and carry of foodstuffs and packaging to catering establishment’s i.e. restaurants, cafes, schools, retail outlets and private customers. The company’s main strategy is to provide a complete service to both its usual business and to private customers it has gained through the pandemic when it launched a direct to customer service as the general public sought alternatives to the big supermarkets during the peak of the pandemic.
Principal risks and uncertainties
The company has always funded its operation from its own generated cash resources. Trade debtors are managed by credit and cash flow risk policies concerning the credit offered to customers as well as regular monitoring of amounts outstanding. Trade creditors are managed by ensuring that sufficient funds are available to meet payment terms. Foreign currency risk Although most purchases are made in sterling, the company does make purchases in Euro’s which can fluctuate. The company manages the risk by agreeing forward contracts and agreeing to pay in sterling where possible. Future prospects The director expects the company to accustom itself to its customer needs and invest in new product range where permitted. This exercise will be financed through the use of retained profits.
Financial key performance indicators
We consider that our key performance indicators are those that the communicate the financial performance and strength of the company as a whole; these being turnover and gross profit margin. Given the straight forward nature of the business the directors are of the opinion that analysis using KPIs is not necessary for an understanding of the development, performance or position of the business. This report was approved by the board and signed on its behalf.
H Ayrancioglu Esq Director
Date: 28 July 2026
Page 1
A TO Z CATERING SUPPLIES LIMITED DIRECTOR'S REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 The director presents his report and the financial statements for the year ended 30 November 2025.
Director's responsibilities statement
The director is responsible for preparing the Strategic report, the Director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to: ∙select suitable accounting policies for the company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Results and dividends
The profit for the year, after taxation, amounted to £168,787 (2024 - £357,668). Dividends paid for the year amounted to £355,980 (2024 - £397,907).
Director
The director who served during the year was:
H Ayrancioglu Esq
Disclosure of information to auditors
The director at the time when this Director's report is approved has confirmed that: ∙so far as he is aware, there is no relevant audit information of which the company's auditors are unaware, and ∙he has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditors are aware of that information. Page 2
A TO Z CATERING SUPPLIES LIMITED DIRECTOR'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025
Auditors
The auditors, Barnes Roffe Audit Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. This report was approved by the board and signed on its behalf.
H Ayrancioglu Esq Director
Date: 28 July 2026
Page 3
A TO Z CATERING SUPPLIES LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF A TO Z CATERING SUPPLIES LIMITED
Opinion
We have audited the financial statements of A to Z Catering Supplies Limited (the 'company') for the year ended 30 November 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report. Page 4
A TO Z CATERING SUPPLIES LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF A TO Z CATERING SUPPLIES LIMITED (CONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Strategic report and the Director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Strategic report and the Director's report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of director's remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the Director's responsibilities statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Page 5
A TO Z CATERING SUPPLIES LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF A TO Z CATERING SUPPLIES LIMITED (CONTINUED)
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with law and regulations, was as follows: • The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; • We identified the laws and regulations applicable to the company through discussion with directors and other management, and from our commercial knowledge and experience of the catering supply industry; • The specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, are as follows: o Companies Act 2006; o FRS102; o Food Satefy and Hygiene regulation; o Goods Vehicle Operator's Licence Guidelines; o Data Protection Act 2018; o Health and Safety at Work Act; o Employment legislation; and o Tax legislation. • We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, reviewing board minutes and inspecting legal correspondence and invoices; • Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulation were identified. The audit team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by: • Making enquires of management as to where they consider there was susceptibility to fraud and their knowledge of actual suspected and alleged fraud; • Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; • Reviewing the financial statements and testing the disclosures against supporting documentation; • Inspecting and testing journal entries to identify unusual or unexpected transactions; • Assessing whether judgement and assumptions made in determining significant accounting estimates, including accruals, bad debt provision and depreciation were indicative of management bias; and • Investigating the rationale behind significant transactions, or transactions that are unusual or outside the company’s usual course of business. Page 6
A TO Z CATERING SUPPLIES LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF A TO Z CATERING SUPPLIES LIMITED (CONTINUED) The areas that we identified as being susceptible to misstatement through fraud were: • Management bias in regard to accounting estimates and judgements made; • Management override of controls; and • Posting of unusual journals or transactions Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Duncan Stannett (Senior statutory auditor) for and on behalf of Barnes Roffe Audit Limited Chartered Accountants Statutory Auditor Level 41A Tower 42 25 Old Broad Street London EC2N 1HQ 28 July 2026 Page 7
A TO Z CATERING SUPPLIES LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 NOVEMBER 2025
| 2025 | 2024
Note | £ | £
Turnover | 4 | 21,373,570 | 20,316,761
Cost of sales |  | (16,602,623) | (15,234,752)
Gross profit |  | 4,770,947 | 5,082,009
Administrative expenses |  | (4,582,748) | (4,652,312)
Operating profit | 5 | 188,199 | 429,697
Interest receivable and similar income | 9 | 46,606 | 53,290
Interest payable and similar expenses | 10 | (4,466) | (3,456)
Profit before tax |  | 230,339 | 479,531
Tax on profit | 11 | (61,552) | (121,863)
Profit for the financial year |  | 168,787 | 357,668
There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.
There was no other comprehensive income for 2025 (2024:£NIL).
The notes on pages 11 to 24 form part of these financial statements.
Page 8
A TO Z CATERING SUPPLIES LIMITED REGISTERED NUMBER: 03682173 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 13 |  | 214,208 |  | 272,418
Investments | 14 |  | 15,000 |  | 15,000
|  |  | 229,208 |  | 287,418
Current assets |  |  |  |  |
Stocks | 15 | 1,165,712 |  | 1,267,067 |
Debtors: amounts falling due within one year | 16 | 1,218,759 |  | 1,013,508 |
Cash at bank and in hand | 17 | 1,688,902 |  | 1,667,015 |
|  | 4,073,373 |  | 3,947,590 |
Creditors: amounts falling due within one year | 18 | (2,382,075) |  | (2,113,289) |
Net current assets |  |  | 1,691,298 |  | 1,834,301
Total assets less current liabilities |  |  | 1,920,506 |  | 2,121,719
Provisions for liabilities |  |  |  |  |
Deferred tax | 19 |  | (53,552) |  | (67,572)
Net assets |  |  | 1,866,954 |  | 2,054,147
Capital and reserves |  |  |  |  |
Called up share capital | 20 |  | 10,000 |  | 10,000
Profit and loss account |  |  | 1,856,954 |  | 2,044,147
|  |  | 1,866,954 |  | 2,054,147
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
H Ayrancioglu Esq
Director
Date: 28 July 2026
The notes on pages 11 to 24 form part of these financial statements. Page 9
A TO Z CATERING SUPPLIES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 December 2024 | 10,000 | 2,044,147 | 2,054,147
Profit for the year | - | 168,787 | 168,787
Dividends | - | (355,980) | (355,980)
At 30 November 2025 | 10,000 | 1,856,954 | 1,866,954
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 December 2023 | 10,000 | 2,084,386 | 2,094,386
Profit for the year | - | 357,668 | 357,668
Dividends | - | (397,907) | (397,907)
At 30 November 2024 | 10,000 | 2,044,147 | 2,054,147
| The notes on pages 11 to 24 form part of these financial statements.
Page 10
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
A to Z Catering Supplies Limited is a company limited by shares and incorporated in England and Wales. The address of the registered office is Brother House 15a Cranford Way, Hornsey, London, N8 9DG. The principal activity of the company is that of a wholesale catering company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d). This information is included in the consolidated financial statements of A to Z Brothers Limited as at 30 November 2024 and these financial statements may be obtained from Companies House, Crown Way, Cardiff CF14 3UZ.
| 2.3 | Going concern
The director continuously assesses the company's performance and financial position. Since the balance sheet date the company continues to be profitable, generating positive cashflows and the director is confident that the company will have sufficient funds to meet liabilities as they fall due and fund working capital requirements. On this basis the director believes the company to be a going concern for the foreseeable future. Page 11
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.5 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.6 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 12
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.10 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 13
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.12 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.13 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.14 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.15 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 14
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.16 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.17 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.18 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.19 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.20 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 15
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
a) Critical judgements in applying the company's accounting policies No significant judgements have had to be made by the company in preparing these financial statements. b) Key accounting estimates and assumptions The company holds a significant amount of product stock and is subject to perishability as well as changing consumer demands and industry trends. As a result it is necessary to consider the recoverability of the cost of stock and the associated provisioning required. When calculating the stock provision, management considers the condition of the stock and remaining life, as well as applying assumptions around anticipated saleability. As per note 15 the value of stock as at 30 November 2025 is £1,215,712 (2024: £1,267,067) and this includes a stock provision of £199,608 (2024: £114,238). Furthermore, included within accruals is a dilapidation provision of £315,000 (2024: £315,000) to cover repairs, maintenance and decorations of the leased properties. This is in line with the terms of the rental contracts.
4. | Turnover
The whole of the turnover is attributable to the principal activity of wholesale catering supplies.
| All turnover arose within the United Kingdom.
5. | Operating profit
| The operating profit is stated after charging:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Operating lease rentals | 1,090,659 | 1,450,088
6. | Auditors' remuneration
| During the year, the company obtained the following services from the company's auditors:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fees payable to the company's auditors for the audit of the company's financial statements | 17,625 | 17,025
| The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.
Page 16
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Employees
| Staff costs, including director's remuneration, were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 2,454,130 | 2,219,056
| Cost of defined contribution scheme | 68,647 | 52,403
|  | 2,522,777 | 2,271,459
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Goods | 67 | 65
|  | Administration | 16 | 15
|  |  | 83 | 80
8. | Director's remuneration
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Director's emoluments | 12,651 | 12,662
| Company contributions to defined contribution pension schemes | 16,500 | 16,500
|  | 29,151 | 29,162
| During the year retirement benefits were accruing to 1 director (2024 - 1) in respect of defined contribution pension schemes.
Page 17
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Interest receivable
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank interest receivable | 46,606 | 53,290
|  | 46,606 | 53,290
10. | Interest payable and similar expenses
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank interest payable | 2,535 | -
| Finance leases and hire purchase contracts | 1,931 | 3,456
|  | 4,466 | 3,456
Page 18
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
11. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 75,572 | 131,135
| Deferred tax |  |
| Origination and reversal of timing differences | (14,020) | (9,272)
| Tax on profit | 61,552 | 121,863
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 230,339 | 479,531
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 57,585 | 119,883
| Effects of: |  |
| Expenses not deductible for tax purposes, other than goodwill amortisation and impairment | 3,969 | (1,070)
| Capital allowances for year in excess of depreciation | 14,018 | 12,322
| Deferred tax | (14,020) | (9,272)
| Total tax charge for the year | 61,552 | 121,863
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 19
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
12. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends paid | 355,980 | 397,907
|  | 355,980 | 397,907
13. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 December 2024 | 969,093 | 1,062,574 | 166,032 | 2,197,699
| Additions | 8,515 | 7,000 | - | 15,515
| Disposals | (55,951) | (92,500) | (89,014) | (237,465)
| At 30 November 2025 | 921,657 | 977,074 | 77,018 | 1,975,749
| Depreciation |  |  |  |
| At 1 December 2024 | 903,363 | 862,571 | 159,347 | 1,925,281
| Charge for the year on owned assets | 17,273 | 14,315 | 1,668 | 33,256
| Charge for the year on financed assets | - | 36,124 | - | 36,124
| Disposals | (55,949) | (88,159) | (89,012) | (233,120)
| At 30 November 2025 | 864,687 | 824,851 | 72,003 | 1,761,541
| Net book value |  |  |  |
| At 30 November 2025 | 56,970 | 152,223 | 5,015 | 214,208
| At 30 November 2024 | 65,730 | 200,003 | 6,685 | 272,418
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 108,371 | 64,385
Page 20
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
14. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 December 2024 | 15,000
| At 30 November 2025 | 15,000
15. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 1,165,712 | 1,267,067
16. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 226,857 | 178,377
| Amounts owed by joint ventures and associated undertakings | 762,350 | 600,350
| Other debtors | 53,946 | 51,279
| Prepayments and accrued income | 175,606 | 183,502
|  | 1,218,759 | 1,013,508
17. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,688,902 | 1,667,015
| Less: credit cards | (2,284) | (12,470)
|  | 1,686,618 | 1,654,545
Page 21
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
18. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 2,284 | 12,470
| Trade creditors | 1,628,723 | 1,357,514
| Amounts owed to group undertakings | 125,500 | 125,500
| Corporation tax | 16,162 | 78,135
| Other taxation and social security | 126,628 | 42,803
| Obligations under finance lease and hire purchase contracts | - | 21,020
| Other creditors | 42,208 | 48,801
| Accruals and deferred income | 440,570 | 427,046
|  | 2,382,075 | 2,113,289
Page 22
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
19. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (67,572) | (76,844)
| Charged to profit or loss | 14,020 | 9,272
| At end of year | (53,552) | (67,572)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 53,552 | 67,572
|  | 53,552 | 67,572
20. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 (2024 - 10,000) Ordinary shares of £1.00 each | 10,000 | 10,000
21. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £68,647 (2024: £52,403). The amount due to the scheme at 30 November 2025 was £2,170 (2024: £2,632). Page 23
A TO Z CATERING SUPPLIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
22. | Commitments under operating leases
| At 30 November 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 1,138,992 | 1,138,992
| Later than 1 year and not later than 5 years | 4,555,968 | 4,555,968
| Later than 5 years | 2,448,358 | 3,587,350
|  | 8,143,318 | 9,282,310
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 21,358 | 12,958
| Later than 1 year and not later than 5 years | 18,573 | 8,977
|  | 39,931 | 21,935
23. | Related party transactions
| At the year end, A to Z Catering Supplies Limited was owed £350 (2024: £350) by A to Z Catering (2008) Limited and £762,000 (2024: £600,000) by A to Z Catering LLP, both entities under common control.
24. | Controlling party
The ultimate parent undertaking is A to Z Brothers Limited, a company registered in England and Wales. There is no single ultimate controlling party.
Page 24