REGISTERED NUMBER: 11048542 (England and Wales)

J & Z Catering Services Limited

Trading as

Capeesh Catering Services

Abridged Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr J Y Topkaya

Ms Z F Topkaya

REGISTERED OFFICE:

207 High Road

Wood Green

London

N22 6DR

REGISTERED NUMBER:

11048542 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J & Z Catering Services Limited for the year ended 31 December 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of J & Z Catering Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J & Z Catering Services Limited and state those matters that we have agreed to state to the Board of Directors of J & Z Catering Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & Z Catering Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J & Z Catering Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J & Z Catering Services Limited. You consider that J & Z Catering Services Limited 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 financial statements of J & Z Catering Services Limited. 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 financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

25 September 2026

FIXED ASSETS

Property, plant and equipment

3

211,825

266,481

CURRENT ASSETS

Inventories

21,500

21,911

Debtors

4

418,555

417,695

Cash at bank and in hand

157,751

127,074

597,806

566,680

CREDITORS

Amounts falling due within one year

5

323,935

464,296

NET CURRENT ASSETS

273,871

102,384

TOTAL ASSETS LESS CURRENT LIABILITIES

485,696

368,865

PROVISIONS FOR LIABILITIES

7

29,982

39,698

NET ASSETS

455,714

329,167

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

455,614

329,067

SHAREHOLDERS' FUNDS

455,714

329,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

Mr J Y Topkaya - Director

Ms Z F Topkaya - Director

1.	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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognised when the customer takes delivery of the order.

Tangible fixed assets

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

Short leasehold

-

straight line over the life of the lease

Improvements to property

-

straight line over the life of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

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

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 23 ) .

3.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 January 2025

19,959

47,900

85,591

285,458

438,908

Additions

-

-

1,462

-

1,462

At 31 December 2025

19,959

47,900

87,053

285,458

440,370

DEPRECIATION

At 1 January 2025

2,750

7,563

37,305

124,809

172,427

Charge for year

998

2,521

12,437

40,162

56,118

At 31 December 2025

3,748

10,084

49,742

164,971

228,545

NET BOOK VALUE

At 31 December 2025

16,211

37,816

37,311

120,487

211,825

At 31 December 2024

17,209

40,337

48,286

160,649

266,481

4.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

7,292

1,051

Mavi Property Ltd-inter com

306,754

304,286

Supplier payment on account

21,724

33,707

Prepayments

34,785

30,651

370,555

369,695

Amounts falling due after more than one year:

Rent deposit

48,000

48,000

Aggregate amounts

418,555

417,695

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

22,696

35,231

Social security and other taxes

19,397

13,656

VAT

54,608

93,816

Net wages control account

24,364

42,231

Pensions control account

1,898

2,249

Directors' current accounts

4,658

35,907

Accrued expenses

196,314

241,206

323,935

464,296

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

86,796

86,797

Between one and five years

347,186

347,186

In more than five years

933,063

1,019,860

1,367,045

1,453,843

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

29,982

39,698

Deferred

tax

£

Balance at 1 January 2025

39,698

Provided during year

(9,716

)

Balance at 31 December 2025

29,982

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 January 2025

329,067

Profit for the year

126,547

At 31 December 2025

455,614

10.	RELATED PARTY DISCLOSURES

Transactions with member of key management personnel:

As of the balance sheet, the company owes the related party £4,658.16 (2024: £35,907). An interest- free loan is payable on demand and presented within the creditors' note.

Transactions with entities under common and joint control:

The amount of £306,754.23 (2024:£304,286) is due from the related party on the balance sheet date. An interest- free loan is repayable on demand and presented within the debtors' note.