REGISTERED NUMBER: 00802149 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Helena Caterers Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

3,078

3,419

Investment property

5

3,850,000

3,850,000

3,853,078

3,853,419

Current assets

Debtors

6

37,987

42,391

Investments

7

5,493

5,493

Cash at bank

428,649

436,123

472,129

484,007

Creditors

Amounts falling due within one year

8

253,753

261,944

Net current assets

218,376

222,063

Total assets less current liabilities

4,071,454

4,075,482

Creditors

Amounts falling due after more than one year

9

-

(26,341

)

Provisions for liabilities

(694,953

)

(694,953

)

Net assets

3,376,501

3,354,188

Capital and reserves

Called up share capital

999

999

Revaluation reserve

10

3,054,660

3,054,660

Capital redemption reserve

14,917

14,917

Retained earnings

305,925

283,612

Shareholders' funds

3,376,501

3,354,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 28 August 2026 and were signed on its behalf by:

Mrs R B J Miglio - Director

1.	Statutory information

Helena Caterers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

00802149

Registered office:

Pound House

62a Highgate High Street

London

N6 5HX

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

Turnover represents rents and service charges receivable.

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

-

10% on reducing balance

Investment property

Investment properties are included in the balance sheet at their open market value, which was confirmed by professional valuers. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is lease than 20 years. Although this accounting policy is in accordance with accounting standards, it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

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.

3.	Employees and directors

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

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 May 2025

and 30 April 2026

23,646

Depreciation

At 1 May 2025

20,227

Charge for year

341

At 30 April 2026

20,568

Net book value

At 30 April 2026

3,078

At 30 April 2025

3,419

5.	Investment property

Total

£

Fair value

At 1 May 2025

and 30 April 2026

3,850,000

Net book value

At 30 April 2026

3,850,000

At 30 April 2025

3,850,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 2022

45,000

Valuation in 2020

(515,000

)

Valuation in 2019

83,250

Valuation in 2018

201,750

Valuation in 2014

1,085,000

Valuation in 2010

(50,000

)

Valuation in 2009

2,899,612

Cost

100,388

3,850,000

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

37,987

42,391

7.	Current asset investments

2026

2025

£

£

Listed investments

5,493

5,493

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

26,376

34,010

Corporation tax

77,552

79,748

Social security and other taxes

-

62

Other creditors

149,825

148,124

253,753

261,944

9.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans - 1-2 years

-

26,341

10.

Reserves

Revaluation

reserve

£

At 1 May 2025

and 30 April 2026

3,054,660

11.	Ultimate controlling party

There is no one ultimate controlling party.