The directors present the strategic report for the year ended 31 January 2026.

The company saw a significant increase in overall turnover of £2,937,852 from year end 2025 to year end 2026.

The core income streams for the company remain as ‘Catering sales’, ‘Wholesale sales’ and ‘Site Rents Recharged’.

Catering sales consist of selling food and non- alcoholic beverage items to the public from our mobile catering units at events such as large-scale music festivals, sporting arenas, racetracks and any general event requiring a catering service throughout the year.

Wholesale sales consist of selling food, packaging and non-alcoholic beverage items to other catering providers who work through us on jobs that we concession manage, as well as supplying caterers throughout the UK.

We are licenced by Coca-Cola and have a long-lasting relationship, which allows us to distribute their products wholesale up and down the country to caterers working at events ensuring that GB Coca-Cola and branding is delivered correctly to those sites. As a company we also have relationships with other large non-alcoholic beverage brands such as Life Water and Carlsberg (Pepsi).

Site rents and Site services recharged. D&J have built up a good reputation over the years in sourcing, managing and delivering a premium food catering service to all types of events. When a promoter chooses D&J to concession manage their site and take charge of the food operation this involves exactly the above. The turnover generated from this sector comes from selling a pitch on an event to a caterer who is wanting to trade at that event or alternatively charging a fixed percentage of turnover for what that position generates at the event.

As mentioned in previous statements in May 2023, D&J suffered a very unfortunate and devastating fire at the office premises at Gallops Farm. There were plans to have the office and freezer store rebuilt and ready to go around April 2025 but that was not the case. However, we can now say that all building work has been completed right at the tail end of the year end 2026 and D&J now has a new purpose-built office space for the employees to work in and a restored freezer facility allowing all areas of the business to work much more efficiently in the next financial year.

Wholesale sales were up £1,293,321 which is a good increase from the year before. That said, the wholesale markets continued to be challenging this year. Weekly deals from manufacturers into different sectors of soft drinks markets up and down the country led to some cheap stock on the market which we as a business struggle to compete with at times. That said, we did find opportunity to increase sales to new customers and when these deals were not active, increase our sales which is reflected in the increased turnover. Our margin was clipped because of the competitive market but we still continued to make sales.

We also pushed sales harder with a new member of staff joining the team to reach out to caterers through our onsite wholesale operation resulting in increased sales of non-alcoholic beverages and packaging. The weather also assisted this uplift in sales for year end 2026. The weather was much more reasonable than previous years, with less rain and steadier warmer temperatures, resulting in the uplift of sales for our onsite wholesale operations.

Catering sales were up around 14% (£542,491) from year end 2025 to year end 2026. The cost-of living crisis has been a continued factor and will continue to be a factor over the coming years. As a company we have had to diversify our food offerings and the quality of products we are delivering across the counter to customers. With the variety of food offerings available at events, by us diversifying, it has most definitely helped with customers choosing D&J’s own catering units for their eating experience resulting in an increase in sales. Weather again, similarly to the wholesale, has assisted with increased sales. Customers have arrived earlier to events and stayed for the whole weekend enjoying the experience rather than leaving early due to poor weather, naturally this has helped allowing D&J more time to capture a spend from a customer.

Site Rents Recharged for the company increased from £3,564,000 year end 2025 to £4,548,129 year end 2026, an increase of £984,129. This source of income has experienced a good increase. In the year end 2026 we saw a few additional high-profile events being ran by D&J, five nights of Oasis at Heaton Park being one to name. These additional, well attended events, resulted in more caterers operating through us, allowing for more money to be generated through rent or commission charged. Overall, with stronger ticket sales this year end, higher capacities for certain events and the better weather, this has allowed caterers who operate through us to generate more income resulting in increased turnover for this sector of D&J.

Site Services Recharged was back up around 9% (£412,357) year ended 2026 compared to the previous year where it dropped around 25%. This can be explained by obtaining a few more of those major festivals/ events, so naturally this would increase, as on certain events we will charge the caterers for power, Wi-Fi and card machine facilities. The increase is only slight as promoters and festivals continue to bring a lot of these services like power in house and deal with caterers direct.

As a business we continue to deal with increased costs of power on the jobs that we still manage the power for. Caterers have become more aware of their power requirements and are designing and setting up their outlets more efficiently so that they require less power, resulting is less turnover for site services recharged.

Overall, for Site Services Recharged the new events generated a small increase in turnover but costs from suppliers of these services have resulted in caterers modifying outlets / their usage so the increase is not as large as expected with new events in this year end.

Naturally with the larger turnover we have seen, it is expected that Cost of sales has increased from £8,441,446 year end 2025 to £11,524,490 (up £3,083,044).

Cost of sales includes all purchases of catering and wholesale goods which are sold on as ‘Catering sales’ and ‘Wholesale sales’. One of our largest areas of the business that falls under the cost of sales is ‘Site Rent’. Site rent forms 44% of the total costs for D&J. Site rent consists of fees against catering sales whether they be a fixed site rent fee or a percentage of our turnover taken at an event on our own catering outlets. Site rent also consists of the fees/commission that the promoters charge D&J based on the turnover of the event that we are concession managing.

D&J is constantly committed in looking at its costs and overheads as a business. Naturally when Catering and Wholesale sales are up as they are, the purchasing side will go up in the cost of sales. With the Catering side of the business, D&J have been working on bulk buying and looking at alternative suppliers to reduce those costs to the business whilst increasing sales on the other end, which can positively be seen in the accounts.

D&J’s Gross Profit experienced a reduction of £145,192 from year end 2025 to year end 2026. This approximate 4% decrease highlights the impact of those rising costs of sales and how important it is for D&J to be constantly evaluating our costs.

Overall administrative expenses were up again from £3,114,811 year end 2025 to £3,421,202 year end 2026. The continued requirement for documentation, regulation, health & safety and information being required for each event is increasing year on year has pushed this upwards. Not only this but when more events are taken on, like we have in this year end, the demand is only going to increase and therefore costs increase in line with this. D&J don’t see this area of the business reducing any time soon with hopeful future work.

Wages and salaries within the company have increased from £1,725,956 year end 2025 to £1,889,965 year end 2026. Demand for admin in all areas of the business remains high. The company has still been operating on many large-scale events with the addition of new events previously mentioned and has still been operating many outlets throughout the year. With these extra events and more outlets out, they of course need more staff and result in increased wages. We also took on three extra production staff to help with our operation to deliver at these events increasing wages.

The companies Bank balance remains healthy at £2,203,047 for the year end 2026.

➢ Contracts for events risk – With all large-scale events that the company concession manages on, the company relies on contracts between the company and the promoter of the festivals. Many promoters will only give out 12 month contracts, so the company is required to tender for certain events and stadia annually. D&J continue to push for extended contracts to allow future investment into those venues / events. That said, D&J have to invest even without these contracts to allow us the opportunity to win new contracts and keep up with the ever-changing industry.

➢ Weather risk – Naturally with many major festivals, stadia and events taking place outside weather is always a variable the company must contend with. The warmer and much more favourable weather this year has allowed for better sales both for catering and wholesale. Weather will always play a key part to the business’s turnover. Something we are looking in to is indoor venues as this will play less of a factor.

➢ Contracts with suppliers Risk – Contracts with suppliers are very important. The company uses these contracts to achieve better cost pricing to help increase profit margin on products purchased both Catering and Wholesale. D&J have been more selective with this and continues to be so to achieve better pricing, whether that is bulk buying or using alternative suppliers.

➢ Food trend risk – The company is constantly having to innovate and keep on top of food trends. Competition and the variety of food available at music events and festivals makes it very important that we are following market trends but also trying to find new offerings to bring to the catering event industry. We have certainly moved on leaps and bounds when it comes to our products and offerings

➢ Rising overhead costs of operation – The company has rising costs across all areas. Rising costs for utilities is an ongoing cost due to economic reasons and out of D&J’s hands to a certain extent. Hiring of equipment has gone up. Rates for hiring equipment from suppliers has gone up in line with rising costs and more events on the calendar have caused for more equipment to be hired in general. We still have the increased third-party costs for onsite power and the accommodation for staff members when operating away. Fuel costs continue to remain high, and maintenance of vehicle fleet are a large expense for the operation of the business, all be it, essential.

Turnover, gross profit and operating profit are the most significant KPI’s relied on by the Directors which have been analysed above. Despite increased turnover and gross profit remaining strong the companies operating profit has decreased significantly in the most recent end of year. This falls to several factors but costs of sales being the main driving factor for this. That said, it is still positive and D&J are looking to improve the operating profit for next year.

• The company invested into a new coffee outlet and is looking at investing in to some more equipment to allow us to increase our offerings at events.

• The events team have worked tirelessly and have secured a major event in the calendar for 2026 (Download Festival).

• The new office building and Freezer store will be fully functional from January/ February 2026. This is going to be a massive step forward to getting all departments working more efficiently but more importantly in a much more comfortable environment. Winning the freezer space back will allow for more bulk buying of frozen goods to help reduce cost prices and will also help with reducing operational costs due to increasing efficiency.

• The company still has planning permission for two extra warehouse storage bays to be added to the existing building. The aim is to potentially get the ball rolling with this around October 2026. This will allow for several improvements to wholesale sales moving forward.

• D&J has plans to fit Solar Panels to the new office roof space to allow production of green solar energy in the aim to reduce our carbon footprint but also to bring down our energy bills moving forward.

• Events and venues are aiming to increase their capacities and looking for strong ticket sales to align with these increased capacities. This will see an increase is sales for all sectors of the company.

• The company continues to have consultancy in areas of accounts to help improve processes within the company and departments.

• The Company is being made to work hard with sourcing casual staff who work on the catering outlets themselves. Due to a large amount of the work being weekends only and with certain weekends requiring more casual staff than others, there is no set pattern for the Company to work with and plan for. This naturally makes this area an ongoing challenge. There are options to utilise agencies where possible to help bring down staffing cost with the accommodation and transport side decreasing by using agencies.

• The Catering and festival industry continues to hold its own and we hope that even with the cost of living going on in the background and not set to get much better, that next year’s accounts will show growth in the sector for us.

The festival industry generally hasn’t seen much impact from this as many people are still choosing to save up and attend large scale festivals instead of going on a holiday or spending elsewhere.

In conclusion we are seeing that people are still willing to go out to events, stadiums and music festivals to spend money on activities that will enhance their experience of the day or weekend. It just so happens that with social media becoming more popular and the desire for people wanting something new or the next best thing that food has become part of that enhanced experience. As a company D&J needs to continue to innovate and evolve with food trends, offerings and how it works with promoters to keep winning contracts and increasing sales for concessions, catering and wholesale sides of the business. Costs are very rarely going to decrease in the business but there are certainly ways in which as a business we can adapt to reduce costs where we can, and this is something we are constantly trying to do.

The company is hoping for increased turnover for Concessions, Catering and Wholesale sales for next year. With good weather, a new office and with investment into infrastructure, the company continues to have a strong work ethic built around the core values of being a family business.

On behalf of the board

The directors present their annual report and financial statements for the year ended 31 January 2026.

The principal activity of the company continued to be that of the wholesale of drinks and the provision of mobile catering at festivals and other events.

The results for the year are set out on page 10.

Ordinary dividends were paid amounting to £503,000. The directors do not recommend payment of a final dividend.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

In accordance with the company's articles, a resolution proposing that Mayfield & Co. be reappointed as auditor of the company will be put at a General Meeting.

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

We have audited the financial statements of D & J Mobile Catering Limited (the 'company') for the year ended 31 January 2026 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 January 2026 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

• the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the Company and the industry, we identified the principal risks of non-compliance with laws and regulations, and considered the extent to which mom-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries and management bias in accounting estimates.

Audit procedures performed by the engagement team included:

• Discussions with Management, including consideration of known or suspected instances of non-compliance with laws and regulations, and fraud;

• Reviewed correspondence with regulators and legal advisors to identify any instances of non-compliance with laws and regulations;

• Gained an understanding of the entity's system of internal control and performed audit procedures designed to address the risk of management override of those controls;

• Evaluating the business rationale for any significant transactions outside the normal course of business;

• Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations, or with unusual descriptions; and

• Challenging assumptions made by Management in their significant estimates.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

The profit and loss account has been prepared on the basis that all operations are continuing operations.

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

D & J Mobile Catering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Merus Court, Meridian Business Park, Leicester, LE19 1RJ. The company's place of business is Gallops Farm, Arnesby, Leicester, LE8 5WB.

These financial statements have been prepared in accordance with FRS 102 and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each reporting date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

An analysis of the company's turnover is as follows:

The average monthly number of persons (including directors) employed by the company during the year was:

Their aggregate remuneration comprised:

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

The following are the major deferred tax liabilities and assets recognised by the company:

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Unpaid pension contributions included within other creditors amount to £5,526 (2025: £4,769).

Each share has full rights to voting, participation in income and capital distributions and are non redeemable.

Profit and loss reserve

The profit and loss reserve includes all current and prior periods distributable profits and losses.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

During the year the company entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

The company is a wholly owned subsidiary of D&J Catering Holdings Limited, a company registered in England & Wales, whose registered office address is 2 Merus Court, Meridian Business Park, Leicester.

The company is ultimately controlled by its directors, who collectively own 100% of the voting rights.