M Lowman Catering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05720710

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,341		37,711

			21,341		37,711
CURRENT ASSETS
Debtors	5	68,571		59,511
Investments	6	100		100
Cash at bank and in hand		1,057		1,057

		69,728		60,668
Creditors: Amounts Falling Due Within One Year	7	(46,448 )		(46,167 )

NET CURRENT ASSETS (LIABILITIES)			23,280		14,501

TOTAL ASSETS LESS CURRENT LIABILITIES			44,621		52,212

NET ASSETS			44,621		52,212

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			44,521		52,112

SHAREHOLDERS' FUNDS			44,621		52,212

Page 1

Page 2

M Lowman Catering Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Robert Lowman

Director

15 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

M Lowman Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05720710 . The registered office is 16 Queen Street, Ilkeston, Derbyshire, DE7 5GT.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	197,488	114,735	312,223

As at 31 March 2025	197,488	114,735	312,223

Depreciation
As at 1 April 2024	182,612	91,900	274,512
Provided during the period	2,974	13,396	16,370

As at 31 March 2025	185,586	105,296	290,882

Net Book Value
As at 31 March 2025	11,902	9,439	21,341

As at 1 April 2024	14,876	22,835	37,711

Page 3

Page 4

M Lowman Catering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	150
Other debtors	1,012	1,012
VAT	172	-
Amounts owed by group undertakings	67,387	58,349

	68,571	59,511

6. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	100	100

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,311	1,977
Bank loans and overdrafts	39,108	39,108
VAT	-	1,849
Other creditors	4,029	2,733
Accruals and deferred income	1,000	500

	46,448	46,167

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100