REGISTERED NUMBER: 06143793 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Bon Appetit Location Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Barnett

Mrs J L Barnett

SECRETARY:

Mrs J L Barnett

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

06143793 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

242,352

301,112

CURRENT ASSETS

Debtors

6

326,140

267,648

Cash at bank

3,749,366

4,344,541

4,075,506

4,612,189

CREDITORS

Amounts falling due within one year

7

117,180

298,360

NET CURRENT ASSETS

3,958,326

4,313,829

TOTAL ASSETS LESS CURRENT LIABILITIES

4,200,678

4,614,941

PROVISIONS FOR LIABILITIES

60,573

64,068

NET ASSETS

4,140,105

4,550,873

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

4,140,005

4,550,773

SHAREHOLDERS' FUNDS

4,140,105

4,550,873

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

S Barnett - Director

1.	STATUTORY INFORMATION

Bon Appetit Location 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

49,426

140,340

751,131

5,270

946,167

Additions

-

250

35,762

1,063

37,075

Disposals

-

(117,627

)

(22,000

)

(2,700

)

(142,327

)

At 31 March 2026

49,426

22,963

764,893

3,633

840,915

DEPRECIATION

At 1 April 2025

26,890

122,276

493,815

2,074

645,055

Charge for year

5,634

2,413

69,505

638

78,190

Eliminated on disposal

-

(109,768

)

(13,035

)

(1,879

)

(124,682

)

At 31 March 2026

32,524

14,921

550,285

833

598,563

NET BOOK VALUE

At 31 March 2026

16,902

8,042

214,608

2,800

242,352

At 31 March 2025

22,536

18,064

257,316

3,196

301,112

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

57,492

-

Other debtors

268,648

267,648

326,140

267,648

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

26,020

44,816

Taxation and social security

60,180

146,271

Other creditors

30,980

107,273

117,180

298,360

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100

9.	ULTIMATE CONTROLLING PARTY

Mr S Barnett and Mrs J L Barnett have the ultimate controlling interest in the company by virtue of their 100% ownership of the company's Ordinary Share capital.