REGISTERED NUMBER: 06764911 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Norma Lowther Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms N Lowther

SECRETARY:

REGISTERED OFFICE:

9 Beechfield Rise

Coxhoe

Co. Durham

DH6 4SB

REGISTERED NUMBER:

06764911 (England and Wales)

ACCOUNTANTS:

Slater Anderson Limited

10 Derwent Close

Redmarshall

Stockton on Tees

TS21 1HS

FIXED ASSETS

Tangible assets

4

101,919

107,559

CURRENT ASSETS

Stocks

1,375

1,325

Debtors

5

7,084

8,925

Cash at bank and in hand

5,229

2,686

13,688

12,936

CREDITORS

Amounts falling due within one year

6

60,562

63,403

NET CURRENT LIABILITIES

(46,874

)

(50,467

)

TOTAL ASSETS LESS CURRENT LIABILITIES

55,045

57,092

CREDITORS

Amounts falling due after more than one year

7

32,869

38,750

NET ASSETS

22,176

18,342

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

22,175

18,341

SHAREHOLDERS' FUNDS

22,176

18,342

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 9 September 2026 and were signed by:

Ms N Lowther - Director

1.	STATUTORY INFORMATION

Norma Lowther 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 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.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

85,000

41,854

126,854

DEPRECIATION

At 1 January 2025

-

19,295

19,295

Charge for year

-

5,640

5,640

At 31 December 2025

-

24,935

24,935

NET BOOK VALUE

At 31 December 2025

85,000

16,919

101,919

At 31 December 2024

85,000

22,559

107,559

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

7,084

8,925

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,799

5,700

Trade creditors

5,383

1,080

Taxation and social security

1,323

143

Other creditors

48,057

56,480

60,562

63,403

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

22,082

27,963

Other creditors

10,787

10,787

32,869

38,750