The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts and delivered in accordance with the provisions applicable to the companies subject to the small companies regime.

These accounts have been prepared in accordance with the micro-entity provisions.

General information

The director presents his report with the financial statements of the company for the year ended 30 April 2026.

Principal activities of the company

Principal activity of the company during the financial period was that of the repair, maintenance and rental of catering equipment.

Statement of going concern

It is the directors belief that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks. As such, they have a reasonable expectation that the company has sufficient resources to continue its operational existence for the foreseeable future. The directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

Average number of employees

During the financial year the average number of employees was 4.

Change to the format of the profit and loss and/or balance sheet

The company previously prepared its financial statements under FRS 102 Section 1A. On transition to FRS 105, the company has derecognised the deferred taxation liability previously recognised under FRS 102, as FRS 105 does not permit the recognition of deferred taxation. The comparative figures for the year ended 30 April 2025 have been restated accordingly. The effect of the transition was to increase net assets and retained earnings at 30 April 2025 by £20,555. There was no effect on the company's cash flows.