REGISTERED NUMBER: 02528636 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

Combined Catering Services Ltd

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

67,477

52,610

CURRENT ASSETS

Stocks

29,371

148,073

Debtors

177,026

177,825

Cash at bank

6,302

4,453

212,699

330,351

CREDITORS

Amounts falling due within one year

180,917

291,270

NET CURRENT ASSETS

31,782

39,081

TOTAL ASSETS LESS CURRENT LIABILITIES

99,259

91,691

CREDITORS

Amounts falling due after more than one year

(64,634

)

(13,264

)

PROVISIONS FOR LIABILITIES

(8,649

)

(3,547

)

NET ASSETS

25,976

74,880

CAPITAL AND RESERVES

Called up share capital

900

900

Share premium

39,782

39,782

Capital redemption reserve

100

100

Retained earnings

(14,806

)

34,098

25,976

74,880

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 his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 October 2026 and were signed by:

C P Hamblin - Director

1.	STATUTORY INFORMATION

Combined Catering Services Ltd 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:

02528636

Registered office:

73 Brewster Street

Bootle

Liverpool

L20 9NG

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 the amount derived from the provision of goods and services, recognised at the point of despatch when the right to consideration has been earned, falling within the company's ordinary activities after deduction of trade discounts and value added tax.

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

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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

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.

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 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

286,249

Additions

54,020

Disposals

(28,287

)

At 31 January 2026

311,982

DEPRECIATION

At 1 February 2025

233,639

Charge for year

20,295

Eliminated on disposal

(9,429

)

At 31 January 2026

244,505

NET BOOK VALUE

At 31 January 2026

67,477

At 31 January 2025

52,610

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

Totals

£

COST

At 1 February 2025

28,287

Transfer to ownership

(28,287

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

9,429

Transfer to ownership

(9,429

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

18,858

5.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

-

10,680

Non-cancellable

operating leases

2026

2025

£

£

Between one and five years

35,000

-

6.	TRANSACTIONS WITH DIRECTORS

During the year, the company paid rent of £ 20,333 to Mr A M Emerson a director who resigned during the year ( 2025: £ 26,124 ) for the use of the property from which the company trades. The property is owned personally by Mr A M Emerson.