REGISTERED NUMBER: 10561582 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Nature's Best Catering Limited

Trading as

Lotus Chinese Asian Fusion Restaurant

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M K Chin

REGISTERED OFFICE:

Unit 5 Parry Thomas Centre

Pendine

Carmarthen

Carmarthenshire

SA33 4NY

REGISTERED NUMBER:

10561582 (England and Wales)

FIXED ASSETS

Tangible assets

4

92,093

107,019

CURRENT ASSETS

Stocks

5,500

6,000

Debtors

5

27,745

25,130

Cash at bank and in hand

129,833

80,531

163,078

111,661

CREDITORS

Amounts falling due within one year

6

69,950

43,000

NET CURRENT ASSETS

93,128

68,661

TOTAL ASSETS LESS CURRENT LIABILITIES

185,221

175,680

CREDITORS

Amounts falling due after more than one year

7

(15,403

)

(19,735

)

PROVISIONS FOR LIABILITIES

(4,284

)

(5,917

)

NET ASSETS

165,534

150,028

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

165,524

150,018

SHAREHOLDERS' FUNDS

165,534

150,028

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 29 October 2026 and were signed by:

Ms M K Chin - Director

1.	STATUTORY INFORMATION

Nature's Best Catering 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Improvements to property - 10% on reducing balance

Plant & Machinery - 25% on reducing balance

Stocks

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

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

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 10 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

103,438

57,397

55,405

3,207

219,447

Additions

-

3,011

-

1,236

4,247

At 31 January 2026

103,438

60,408

55,405

4,443

223,694

DEPRECIATION

At 1 February 2025

58,884

41,213

11,081

1,250

112,428

Charge for year

4,455

4,799

8,865

1,054

19,173

At 31 January 2026

63,339

46,012

19,946

2,304

131,601

NET BOOK VALUE

At 31 January 2026

40,099

14,396

35,459

2,139

92,093

At 31 January 2025

44,554

16,184

44,324

1,957

107,019

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,160

-

Other debtors

26,585

25,130

27,745

25,130

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

803

-

Hire purchase contracts

5,841

8,646

Trade creditors

14,900

14,212

Taxation and social security

27,921

15,907

Other creditors

20,485

4,235

69,950

43,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

15,403

19,735