REGISTERED NUMBER: 15371007 (England and Wales)

Fosters Event Catering Ltd

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A M J Currie

N P Lodge

T R King

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

15371007 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

HSBC Bank plc

62 George White Street

Cabot Circus

Bristol

BS1 3BA

FIXED ASSETS

Intangible assets

5

110,370

86,505

Tangible assets

6

222,062

147,645

332,432

234,150

CURRENT ASSETS

Stocks

74,674

66,375

Debtors

281,772

119,431

Cash at bank and in hand

382,770

502,989

739,216

688,795

CREDITORS

Amounts falling due within one year

736,115

671,830

NET CURRENT ASSETS

3,101

16,965

TOTAL ASSETS LESS CURRENT LIABILITIES

335,533

251,115

CREDITORS

Amounts falling due after more than one year

7

-

(141,010

)

PROVISIONS FOR LIABILITIES

(49,998

)

(31,042

)

NET ASSETS

285,535

79,063

CAPITAL AND RESERVES

Called up share capital

151,000

10,000

Retained earnings

134,535

69,063

SHAREHOLDERS' FUNDS

285,535

79,063

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 Statement of Financial Position 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

N P Lodge - Director

1.	STATUTORY INFORMATION

Fosters Event Catering Ltd 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 2024, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

25% on cost, over life of lease and at varying rates 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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 25 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

96,302

Additions

36,872

At 31 December 2025

133,174

AMORTISATION

At 1 January 2025

9,797

Amortisation for year

13,007

At 31 December 2025

22,804

NET BOOK VALUE

At 31 December 2025

110,370

At 31 December 2024

86,505

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

177,190

Additions

143,830

At 31 December 2025

321,020

DEPRECIATION

At 1 January 2025

29,545

Charge for year

69,413

At 31 December 2025

98,958

NET BOOK VALUE

At 31 December 2025

222,062

At 31 December 2024

147,645

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.12.25

31.12.24

£

£

Repayable otherwise than by instalments

Preference shares

-

141,010