REGISTERED NUMBER: 09682232 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2026

for

Catering Partnership Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J Heath

Mrs D C Southworth

REGISTERED OFFICE:

382 Dunkirk Lane

Leyland

Preston

Lancashire

PR26 7SY

REGISTERED NUMBER:

09682232 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

60,157

61,787

60,157

61,787

CURRENT ASSETS

Stocks

53,960

62,442

Debtors

6

230,164

142,801

Cash at bank

31,065

138,541

315,189

343,784

CREDITORS

Amounts falling due within one year

7

155,134

214,607

NET CURRENT ASSETS

160,055

129,177

TOTAL ASSETS LESS CURRENT LIABILITIES

220,212

190,964

CREDITORS

Amounts falling due after more than one year

8

-

(25,178

)

PROVISIONS FOR LIABILITIES

(13,818

)

(15,329

)

NET ASSETS

206,394

150,457

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

206,294

150,357

SHAREHOLDERS' FUNDS

206,394

150,457

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 21st October 2026 and were signed on its behalf by:

Mrs D C Southworth - Director

1.	STATUTORY INFORMATION

Catering Partnership 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.

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2025

and 31st August 2026

87,665

AMORTISATION

At 1st September 2025

and 31st August 2026

87,665

NET BOOK VALUE

At 31st August 2026

-

At 31st August 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2025

161,555

Additions

76,327

Disposals

(78,741

)

At 31st August 2026

159,141

DEPRECIATION

At 1st September 2025

99,768

Charge for year

22,763

Eliminated on disposal

(23,547

)

At 31st August 2026

98,984

NET BOOK VALUE

At 31st August 2026

60,157

At 31st August 2025

61,787

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st September 2025

61,717

Disposals

(37,727

)

At 31st August 2026

23,990

DEPRECIATION

At 1st September 2025

22,395

Charge for year

3,936

Eliminated on disposal

(14,148

)

At 31st August 2026

12,183

NET BOOK VALUE

At 31st August 2026

11,807

At 31st August 2025

39,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

103,013

120,478

Amounts owed by group undertakings

38,260

-

Other debtors

88,891

22,323

230,164

142,801

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

5,949

Hire purchase contracts (see note 9)

1,808

9,400

Trade creditors

90,034

123,738

Amounts owed to group undertakings

120

120

Taxation and social security

59,589

69,000

Other creditors

3,583

6,400

155,134

214,607

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

22,311

Hire purchase contracts (see note 9)

-

2,867

-

25,178

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

1,808

9,400

Between one and five years

-

2,867

1,808

12,267

The company has a lease commitment that expires in August 2027 which gives rise to a maximum annual commitment of £14,875 (2025 - £32,000).

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

1,808

12,267

The hire purchase creditors are secured by Northern Shire Facilities Management Limited (see note 13).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st August 2026 and 31st August 2025:

2026

2025

£

£

Mr G J Heath

Balance outstanding at start of year

-

-

Amounts advanced

72,601

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

72,601

-

Mrs D C Southworth

Balance outstanding at start of year

-

-

Amounts advanced

15,290

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,290

-

12.	RELATED PARTY DISCLOSURES

As at the year end, the company was a 100% subsidiary of Northern Shire Holdings Limited, Mr G Heath controlled Northern Shire Holdings Limited.

The directors are also directors of Northern Shire Facilities Management Limited and Northern Shire Holdings Limited.

On 26th August 2026, Northern Shire Facilities Management Limited became a 100% subsidiary of Northern Shire Holdings Limited.

13.	ULTIMATE CONTROLLING PARTY

As at the year end, the ultimate controlling party was Mr G J Heath.