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Registered number: 16613259
GNG Catering Ltd
Unaudited Financial Statements
For the Period 29 July 2026 to 31 July 2026
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 July 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
ZA Limited
17/09/2026
Page 1
Page 2
Balance Sheet
Registered number: 16613259
31 July 2026 28 July 2026
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,317 1,317
1,317 1,317
CURRENT ASSETS
Debtors 6 50 50
Cash at bank and in hand 5,582 3,961
5,632 4,011
Creditors: Amounts Falling Due Within One Year 7 (5,045 ) (4,479 )
NET CURRENT ASSETS (LIABILITIES) 587 (468 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,904 849
NET ASSETS 1,904 849
CAPITAL AND RESERVES
Called up share capital 8 50 50
Profit and Loss Account 1,854 799
SHAREHOLDERS' FUNDS 1,904 849
Page 2
Page 3
For the period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nassim Nash
Director
17/09/2026
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 29 July 2025 50 - 50
Profit for the year and total comprehensive income - 799 799
As at 28 July 2026 and 29 July 2026 50 799 849
Profit for the period and total comprehensive income - 1,055 1,055
As at 31 July 2026 50 1,854 1,904
Page 4
Page 5
Notes to the Financial Statements
1. General Information
GNG Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16613259 . The registered office is 124 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable and net of discounts. Turnover includes revenue earned from the sale of goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 15% on reducing balance method
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2026: 1)
1 1
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4. Tax on Profit
The tax charge on the profit for the period was as follows:
Tax Rate 31 July 2026 28 July 2026
31 July 2026 28 July 2026 £ £
Current tax
UK Corporation Tax 25.0% 19.0% 339 11
Total tax charge for the period 339 11
The actual charge for the period can be reconciled to the expected charge for the period based on the profit and the standard rate of corporation tax as follows:
31 July 2026 28 July 2026
£ £
Profit before tax 1,394 810
Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate) 339 11
Total tax charge for the period 339 11
5. Tangible Assets
Motor Vehicles
£
Cost
As at 29 July 2026 1,550
As at 31 July 2026 1,550
Depreciation
As at 29 July 2026 233
As at 31 July 2026 233
Net Book Value
As at 31 July 2026 1,317
As at 29 July 2026 1,317
6. Debtors
31 July 2026 28 July 2026
£ £
Due within one year
Other debtors 50 50
Page 6
Page 7
7. Creditors: Amounts Falling Due Within One Year
31 July 2026 28 July 2026
£ £
Other creditors 3,903 3,675
Taxation and social security 1,142 804
5,045 4,479
8. Share Capital
31 July 2026 28 July 2026
£ £
Allotted, Called up and fully paid 50 50
Page 7