Humdingers Catering Limited - Filleted accounts

Registered number

06805798

Humdingers Catering Limited

Filleted Accounts

31 January 2026

Humdingers Catering Limited
Registered number:		06805798
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		174,144			179,983

Current assets
Stocks		85,000			85,000
Debtors	4	337,215			291,001
Cash at bank and in hand		381,132			470,095
		803,347			846,096

Creditors: amounts falling due within one year	5	(492,539)			(547,634)

Net current assets			310,808			298,462

Total assets less current liabilities			484,952			478,445

Creditors: amounts falling due after more than one year	6		(61,126)			(50,041)



Net assets			423,826			428,404

Capital and reserves
Called up share capital			100			100
Profit and loss account			423,726			428,304

Shareholder's funds			423,826			428,404

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Robert Hunningher
Director
Approved by the board on 30 July 2026

Humdingers Catering Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					50		51


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	20,000		339,326		35,469		394,795
	Additions	-		23,792		21,750		45,542
	At 31 January 2026	20,000		363,118		57,219		440,337

	Depreciation
	At 1 February 2025	-		214,812		-		214,812
	Charge for the year	-		42,514		8,867		51,381
	At 31 January 2026	-		257,326		8,867		266,193

	Net book value
	At 31 January 2026	20,000		105,792		48,352		174,144
	At 31 January 2025	20,000		124,514		35,469		179,983


4	Debtors					2026		2025
£							£

	Trade debtors					216,910		144,629
	Other debtors					120,305		146,372
						337,215		291,001


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Director's loan account					8,334		1,213
	Trade creditors					155,511		110,789
	Taxation and social security costs					182,647		335,229
	Other creditors					146,047		100,403
						492,539		547,634


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					44,341		29,890
	Other creditors					16,785		20,151
						61,126		50,041


7	Other information

	Humdingers Catering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	234-236 Hoxton Street
	London
	N1 5LX