Company Registration No. 10638988 (England and Wales)
WPC Catering Ltd
Unaudited accounts
for the year ended 31 December 2025
WPC Catering Ltd
Unaudited accounts
Contents
WPC Catering Ltd
Company Information
for the year ended 31 December 2025
Directors
Mr SM Tyler
Mrs LE Tyler
Company Number
10638988 (England and Wales)
Registered Office
228 Cubbington Road Road
Leamington Spa
CV32 7AY
ENGLAND
Accountants
Aspens & Co Ltd
29 Highcroft Crescent
Leamington Spa
Warwickshire
CV32 6BN
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
WPC Catering Ltd
for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
WPC Catering Ltd for the year ended
31 December 2025 as set out on pages
5 -
8 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 https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of WPC Catering Ltd, as a body, in accordance with the terms of our engagement letter dated 12 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of WPC Catering Ltd and state those matters that we have agreed to state to the Board of Directors of WPC Catering Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WPC Catering Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WPC Catering Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WPC Catering Ltd. You consider that WPC 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 accounts of WPC 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 accounts.
Aspens & Co Ltd
Chartered Certified Accountants
29 Highcroft Crescent
Leamington Spa
Warwickshire
CV32 6BN
22 September 2026
WPC Catering Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
213,505
64,618
Cash at bank and in hand
9,315
26,594
Creditors: amounts falling due within one year
(87,163)
(51,325)
Net current liabilities
(66,592)
(5,999)
Total assets less current liabilities
146,913
58,619
Creditors: amounts falling due after more than one year
(98,064)
(53,781)
Called up share capital
100
100
Profit and loss account
48,749
4,738
Shareholders' funds
48,849
4,838
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by
Mr SM Tyler
Director
Company Registration No. 10638988
WPC Catering Ltd
Notes to the Accounts
for the year ended 31 December 2025
WPC Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 10638988. The registered office is 228 Cubbington Road Road, Leamington Spa, CV32 7AY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold improvements 20% straight line
Motor vehicles
Historic assets at valuation, other vehicles 25% reducing balance
Fixtures & fittings
Pizza manufacturing equipment - 10% straight line, other assets 25% straight line
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
-
195,128
44,321
239,449
Additions
13,990
62,450
68,008
144,448
Revaluations
-
(56,316)
-
(56,316)
Disposals
-
(44,057)
-
(44,057)
At 31 December 2025
13,990
157,205
112,329
283,524
At 1 January 2025
-
131,534
43,297
174,831
Charge for the year
2,798
11,669
5,995
20,462
Surplus on revaluation
-
(95,288)
-
(95,288)
On disposals
-
(29,986)
-
(29,986)
At 31 December 2025
2,798
17,929
49,292
70,019
At 31 December 2025
11,192
139,276
63,037
213,505
At 31 December 2024
-
63,594
1,024
64,618
Some of motor vehicles are historically quite old and have been modified to include pizza ovens. Thus this category of vehicles have been revised to be to be included within the accounts at valuation, as this better reflects the underlying reality.
WPC Catering Ltd
Notes to the Accounts
for the year ended 31 December 2025
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
69,504
36,667
Amounts falling due within one year
Trade debtors
9,805
17,281
Accrued income and prepayments
1,000
1,000
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
9,000
5,000
Obligations under finance leases and hire purchase contracts
20,299
9,560
Taxes and social security
3,098
(6,501)
Other creditors
4,229
6,741
Loans from directors
17,152
(3,482)
Deferred income
11,473
17,787
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
63,313
26,291
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
4,899
24,113
34,091
(5,079)
(1,417)
24,113
34,770
(12,074)
3,482
48,226
68,861
(17,153)
9
Transactions with related parties
The company has paid interest of £6,063 (2024: £nil) in respect of the joint director's loan account balance.
WPC Catering Ltd
Notes to the Accounts
for the year ended 31 December 2025
10
Average number of employees
During the year the average number of employees was 15 (2024: 15).