Company No: 01717684 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	114,912		165,871
		114,912		165,871
Current assets
Stocks	5	29,850		32,975
Debtors
- due within one year	6	60,331		56,325
- due after more than one year	6	26,967		26,375
Cash at bank and in hand		146,564		151,799
		263,712		267,474
Creditors: amounts falling due within one year	7	( 237,484)		( 218,964)
Net current assets		26,228		48,510
Total assets less current liabilities		141,140		214,381
Provision for liabilities		( 17,590)		( 20,102)
Net assets		123,550		194,279
Capital and reserves
Called-up share capital		800		800
Profit and loss account		122,750		193,479
Total shareholders' funds		123,550		194,279

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Christchurch Catering Co. Limited (registered number: 01717684) were approved and authorised for issue by the Board of Directors on 19 October 2026. They were signed on its behalf by:

C K Crossley-Cooke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Christchurch Catering Co. Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Haven House Inn, Mudeford Quay, Mudeford, BH23 4AB, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer. Turnover is predominantly derived from the sale of food and drinks.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	3 - 5 years straight line
Plant and machinery etc.	3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	39		30

3. Dividends on equity shares

	2026		2025
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend for the financial year ended 31 January 2026 of £666.66 (2025:£458.33) per ordinary share	400,000		275,000

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	82,076		528,135		610,211
Additions	0		17,426		17,426
At 31 January 2026	82,076		545,561		627,637
Accumulated depreciation
At 01 February 2025	18,646		425,694		444,340
Charge for the financial year	16,415		51,970		68,385
At 31 January 2026	35,061		477,664		512,725
Net book value
At 31 January 2026	47,015		67,897		114,912
At 31 January 2025	63,430		102,441		165,871

5. Stocks

	2026		2025
	£		£
Stocks	29,850		32,975

6. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Amounts owed by Group undertakings	6,064		6,064
Prepayments	34,457		30,555
Corporation tax	9,101		8,902
Other debtors	10,709		10,804
	60,331		56,325
Debtors: amounts falling due after more than one year
Amounts owed by directors	26,967		26,375

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	32,947		29,421
Accruals	133,956		115,431
Taxation and social security	66,704		71,686
Other creditors	3,877		2,426
	237,484		218,964

8. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	506,667		666,667

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	2026		2025
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	1,510		1,327

9. Related party transactions

Transactions with the entity's directors

Advances

At the balance sheet date, the company made advances to a director of £26,967 (2025:£26,375). The balance is repayable after more than one year and includes interest of £592 (2025:£354). Interest is charged at 2.25%.

Other related party transactions

As at 31 January 2026, £6,064 (2025 - £6,064) was receivable from the parent company Swanee River Limited. This amount is interest free and repayable upon demand.