Wilton Road Caterers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00729963 (England and Wales)

Wilton Road Caterers Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs I S Hassan

Mrs F A Vahdettin

SECRETARY:

Mrs I S Hassan

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

00729963 (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 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 Wilton Road Caterers Limited for the year ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 Wilton Road Caterers 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 Wilton Road Caterers Limited and state those matters that we have agreed to state to the Board of Directors of Wilton Road Caterers 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 Wilton Road Caterers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wilton Road Caterers 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 Wilton Road Caterers Limited. You consider that Wilton Road Caterers 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 Wilton Road Caterers 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

16 October 2026

FIXED ASSETS

Property, plant and equipment

4

640

800

Investment property

5

1,264,491

1,265,131

1,265,291

CURRENT ASSETS

Debtors

6

19,368

9,468

Cash at bank and in hand

96,052

90,435

115,420

99,903

CREDITORS

Amounts falling due within one year

7

34,104

29,984

NET CURRENT ASSETS

81,316

69,919

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,346,447

1,335,210

CREDITORS

Amounts falling due after more than one
year

8

(4,000

)

(7,647

)

PROVISIONS FOR LIABILITIES

9

(62,270

)

(62,310

)

NET ASSETS

1,280,177

1,265,253

CAPITAL AND RESERVES

Called up share capital

10

100

Fair value reserve

11

1,171,472

Retained earnings

11

108,605

93,681

SHAREHOLDERS' FUNDS

1,280,177

1,265,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 16 October 2026 and were signed on its behalf by:

Mrs I S Hassan - Director

Mrs F A Vahdettin - Director

1.	STATUTORY INFORMATION

Wilton Road Caterers 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 as modified by the revaluation of certain assets.

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 includes revenue earned from investments in properties. The revenue is recognised on an accrual basis in accordance with the tenancy agreement.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Investment property

Under FRS 102 Section 16, investment property is not depreciated. Instead, it is measured at fair value at each reporting date, with changes in fair value recognized in profit or loss. Any improvement costs are capitalized and included in the fair value measurement, but they are also not depreciated separately.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

28,417

DEPRECIATION

At 1 April 2025

27,617

Charge for year

160

At 31 March 2026

27,777

NET BOOK VALUE

At 31 March 2026

640

At 31 March 2025

800

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,264,491

NET BOOK VALUE

At 31 March 2026

1,264,491

At 31 March 2025

1,264,491

Fair value at 31 March 2026 is represented by:

£

Valuation in 2017

1,219,791

Valuation in 2018

(563,000

)

Valuation in 2025

127,491

Cost

480,209

1,264,491

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

Cost

480,209

Investment properties were valued on an open market basis on 31 March 2025 by directors .

Director’s Assessment of Valuation

The director did not obtain an independent external valuation of the investment properties for the reporting period. The valuation has been determined solely based on the director’s judgement, taking into account their knowledge of the properties and current market conditions. The director considers the carrying amount to be a reasonable approximation of the properties’ open market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

14,032

8,329

Purchase ledger debit balance

280

94

Accrual income

1,903

-

Prepayments

3,153

1,045

19,368

9,468

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

3,660

4,020

Trade creditors

4,811

-

Corporation tax payable

13,673

12,196

Directors' current accounts

2,512

2,053

Deferred income

7,120

9,675

Accrued expenses

2,328

2,040

34,104

29,984

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Bank loans - 1-2 years

-

3,647

Tenants rent deposits

4,000

7,647

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

62,270

62,310

Deferred

tax

£

Balance at 1 April 2025

62,310

Credit to Income Statement during year

(40

)

Balance at 31 March 2026

62,270

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 April 2025

93,681

1,171,472

1,265,153

Profit for the year

44,924

Dividends

(30,000

)

(30,000

)

At 31 March 2026

108,605

1,171,472

1,280,077

12.	RELATED PARTY DISCLOSURES

Key management personnel:

At the balance sheet date, the amount due to a member of key management personnel was £2,512 (2025:£2,053). This balance represents an interest-free loan payable on demand, and presented within creditors in the notes to the financial statements.