REGISTERED NUMBER: 07337948 (England and Wales)

CRAVE CATERING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

Chartered Certified Accountants' Report

9

DIRECTOR:

Mrs E S Fahy

REGISTERED OFFICE:

Unit 4, Prince William Way

Loughborough

Leicestershire

LE11 5DD

REGISTERED NUMBER:

07337948 (England and Wales)

ACCOUNTANTS:

Essex Abel Ltd

4 Bank Court

Weldon Road

Loughborough

Leicestershire

LE11 5RF

FIXED ASSETS

Tangible assets

4

181,517

142,140

CURRENT ASSETS

Stocks

29,510

24,004

Debtors

5

85,653

92,666

Cash at bank and in hand

100,203

95,822

215,366

212,492

CREDITORS

Amounts falling due within one year

6

144,044

147,275

NET CURRENT ASSETS

71,322

65,217

TOTAL ASSETS LESS CURRENT LIABILITIES

252,839

207,357

CREDITORS

Amounts falling due after more than one year

7

(8,116

)

(14,229

)

PROVISIONS FOR LIABILITIES

(37,196

)

(31,217

)

NET ASSETS

207,527

161,911

CAPITAL AND RESERVES

Called up share capital

25,020

25,020

Retained earnings

182,507

136,891

SHAREHOLDERS' FUNDS

207,527

161,911

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 and authorised for issue by the director and authorised for issue on 17 August 2026 and were signed by:

Mrs E S Fahy - Director

1.	STATUTORY INFORMATION

Crave 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.

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

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 represents net invoiced sales of goods/services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

25% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Stock is recognised as an expense in the period in which the related revenue is recognised.

The cost of stock is based on the aggregated actual cost price and includes expenditure incurred in acquiring stock, production or conversion costs, and other costs incurred in bringing them to their existing location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

298,477

Additions

122,794

Disposals

(75,066

)

At 30 November 2025

346,205

DEPRECIATION

At 1 December 2024

156,337

Charge for year

45,358

Eliminated on disposal

(37,007

)

At 30 November 2025

164,688

NET BOOK VALUE

At 30 November 2025

181,517

At 30 November 2024

142,140

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 December 2024

62,000

Additions

26,000

Transfer to ownership

(25,000

)

At 30 November 2025

63,000

DEPRECIATION

At 1 December 2024

34,281

Charge for year

10,280

Transfer to ownership

(12,402

)

At 30 November 2025

32,159

NET BOOK VALUE

At 30 November 2025

30,841

At 30 November 2024

27,719

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

36,687

41,030

Other debtors

48,966

51,636

85,653

92,666

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

12,000

Hire purchase contracts (see note 8)

15,273

14,803

Trade creditors

50,125

36,272

Taxation and social security

35,486

48,961

Other creditors

43,160

35,239

144,044

147,275

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,000

Hire purchase contracts (see note 8)

8,116

8,229

8,116

14,229

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

15,273

14,803

Between one and five years

8,116

8,229

23,389

23,032

Non-cancellable

operating leases

2025

2024

£

£

Within one year

23,788

28,648

Between one and five years

80,795

90,291

In more than five years

38,112

52,404

142,695

171,343

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

23,389

23,032

Hire purchase contracts are secured against the assets that are being financed.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mrs E S Fahy

Balance outstanding at start of year

3,337

-

Amounts advanced

-

5,517

Amounts repaid

(3,337

)

(2,180

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,337

No interest has been charged on the overdrawn balance during the year. The amounts are repayable on demand.

11.	RELATED PARTY DISCLOSURES

At the balance sheet date £30,000 (2024: £30,000) was owed by an entity under common control.

No interest has been paid on the balance owed.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crave Catering Ltd for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Crave Catering Ltd in accordance with the terms of our engagement letter dated 27 September 2013. Our work has been undertaken solely to prepare for your approval the financial statements of Crave Catering Ltd and state those matters that we have agreed to state to the director of Crave Catering Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Crave Catering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Crave Catering Ltd. You consider that Crave Catering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Crave Catering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Essex Abel Ltd

4 Bank Court

Weldon Road

Loughborough

Leicestershire

LE11 5RF

17 August 2026