REGISTERED NUMBER: 04675879 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

E D Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr E Davoli

REGISTERED OFFICE:

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

REGISTERED NUMBER:

04675879 (England and Wales)

ACCOUNTANTS:

Wolfson Associates Limited

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

168,509

188,717

168,509

188,717

CURRENT ASSETS

Stocks

6

53,126

70,716

Debtors

7

241,496

245,388

Cash at bank

68,554

36,529

363,176

352,633

CREDITORS

Amounts falling due within one year

8

377,238

357,674

NET CURRENT LIABILITIES

(14,062

)

(5,041

)

TOTAL ASSETS LESS CURRENT LIABILITIES

154,447

183,676

CREDITORS

Amounts falling due after more than one year

9

(9,631

)

(47,919

)

PROVISIONS FOR LIABILITIES

11

(34,153

)

(29,634

)

NET ASSETS

110,663

106,123

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

110,463

105,923

SHAREHOLDERS' FUNDS

110,663

106,123

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 21 September 2026 and were signed by:

Mr E Davoli - Director

1.	STATUTORY INFORMATION

E D 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.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks are valued on a first in first out basis.

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.

Operating leases

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

260,000

AMORTISATION

At 1 May 2025

and 30 April 2026

260,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 May 2025

505

45,516

180,154

Additions

-

5,900

10,175

At 30 April 2026

505

51,416

190,329

DEPRECIATION

At 1 May 2025

-

13,273

127,123

Charge for year

-

1,028

15,801

At 30 April 2026

-

14,301

142,924

NET BOOK VALUE

At 30 April 2026

505

37,115

47,405

At 30 April 2025

505

32,243

53,031

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

117,715

88,000

30,364

462,254

Additions

3,732

-

357

20,164

At 30 April 2026

121,447

88,000

30,721

482,418

DEPRECIATION

At 1 May 2025

82,661

22,000

28,480

273,537

Charge for year

5,818

16,500

1,225

40,372

At 30 April 2026

88,479

38,500

29,705

313,909

NET BOOK VALUE

At 30 April 2026

32,968

49,500

1,016

168,509

At 30 April 2025

35,054

66,000

1,884

188,717

6.

STOCKS

30.4.26

30.4.25

£

£

Stocks

53,126

70,716

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

13,187

10,709

Other debtors

185,000

185,000

Prepayments and accrued income

43,309

49,679

241,496

245,388

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts (see note 10)

38,298

38,298

Trade creditors

131,327

128,963

Tax

5,010

-

Social security and other taxes

20,556

6,947

VAT

113,941

76,740

Other creditors

39,488

76,675

Accruals & Deferred Income

20,450

23,352

Directors' current accounts

8,168

6,699

377,238

357,674

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts (see note 10)

9,631

47,919

10.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.4.26

30.4.25

£

£

Net obligations repayable:

Within one year

38,298

38,298

Between one and five years

9,631

47,919

47,929

86,217

11.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

34,153

29,634

Deferred

tax

£

Balance at 1 May 2025

29,634

Charge for the year

4,519

Balance at 30 April 2026

34,153

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the start of the year, the director's loan account had a credit balance of £6,698. During the year the director paid company expenses of £1,470. As a result, at the end of the year the company owed £8,168 to the director.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the director, E Davoli, by virtue of his controlling interest in the called up share capital of the company.