REGISTERED NUMBER: SC158570 (Scotland)

Financial Statements for the Year Ended 30 June 2026

for

Catering Supplies & Repairs Company

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

187,895

231,489

CURRENT ASSETS

Stocks

36,000

30,800

Debtors

5

443,478

352,673

Cash at bank

91,179

50,506

570,657

433,979

CREDITORS

Amounts falling due within one year

6

(520,807

)

(376,989

)

NET CURRENT ASSETS

49,850

56,990

TOTAL ASSETS LESS CURRENT LIABILITIES

237,745

288,479

CREDITORS

Amounts falling due after more than one year

7

(127,869

)

(177,116

)

PROVISIONS FOR LIABILITIES

(25,854

)

(16,239

)

NET ASSETS

84,022

95,124

CAPITAL AND RESERVES

Called up share capital

70

70

Capital redemption reserve

30

30

Retained earnings

83,922

95,024

SHAREHOLDERS' FUNDS

84,022

95,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 20 August 2026 and were signed by:

A C Pinkerton - Director

1.	STATUTORY INFORMATION

Catering Supplies & Repairs Company Limited, limited by shares, domiciled in Scotland, registration number SC158570, the registered office is 122 Muirhall Road, Larbert, Falkirk, FK5 4AP.

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 and services in respect of maintenance & distribution of catering equipment, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Tangible fixed assets and depreciation

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

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.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

100,286

346,301

446,587

Additions

-

1,687

1,687

Disposals

-

(33,426

)

(33,426

)

At 30 June 2026

100,286

314,562

414,848

DEPRECIATION

At 1 July 2025

33,362

181,736

215,098

Charge for year

1,338

41,334

42,672

Eliminated on disposal

-

(30,817

)

(30,817

)

At 30 June 2026

34,700

192,253

226,953

NET BOOK VALUE

At 30 June 2026

65,586

122,309

187,895

At 30 June 2025

66,924

164,565

231,489

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

Plant and

machinery

etc

£

COST

At 1 July 2025

231,980

Disposals

(16,292

)

At 30 June 2026

215,688

DEPRECIATION

At 1 July 2025

77,571

Charge for year

38,284

Eliminated on disposal

(13,683

)

At 30 June 2026

102,172

NET BOOK VALUE

At 30 June 2026

113,516

At 30 June 2025

154,409

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

437,700

345,195

Other debtors

5,778

7,478

443,478

352,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

15,523

23,292

Hire purchase contracts

31,836

36,440

Trade creditors

287,557

205,909

Taxation and social security

146,385

89,009

Other creditors

39,506

22,339

520,807

376,989

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

40,538

56,061

Hire purchase contracts

87,331

121,055

127,869

177,116

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Hire purchase contracts

119,167

157,495

Bank loans

56,060

70,186

175,227

227,681

Hire purchase contracts are secured on the assets to which they relate.

The loan from Clydesdale bank PLC is secured over the property.