Kopcel Catering Limited - Filleted accounts

Registered number

09949631

Kopcel Catering Limited

Filleted Accounts

31 January 2026

Kopcel Catering Limited
Registered number:		09949631
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		40,709			46,525
Tangible assets	4		41,100			42,311
			81,809			88,836

Current assets
Stocks		3,413			4,000
Debtors	5	29,116			11,562
Cash at bank and in hand		18,598			49,818
		51,127			65,380

Creditors: amounts falling due within one year	6	(95,636)			(117,396)

Net current liabilities			(44,509)			(52,016)

Total assets less current liabilities			37,300			36,820

Creditors: amounts falling due after more than one year	7		(20,837)			(36,456)



Net assets			16,463			364

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			15,463			(636)

Shareholder's funds			16,463			364

The directors are 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 directors acknowledge their 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.




O Celik
Director
Approved by the board on 26 October 2026

Kopcel 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:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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		9		9


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 February 2025				88,156
	At 31 January 2026				88,156

	Amortisation
	At 1 February 2025				41,631
	Provided during the year				5,816
	At 31 January 2026				47,447

	Net book value
	At 31 January 2026				40,709
	At 31 January 2025				46,525

	Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				109,357
	Additions				12,490
	At 31 January 2026				121,847

	Depreciation
	At 1 February 2025				67,046
	Charge for the year				13,701
	At 31 January 2026				80,747

	Net book value
	At 31 January 2026				41,100
	At 31 January 2025				42,311


5	Debtors		2026		2025
£				£

	Other debtors		29,116		11,562


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

	Bank loans and overdrafts		6,361		1,041
	Trade creditors		2,900		17,763
	Taxation and social security costs		72,702		48,472
	Other creditors		13,673		50,120
			95,636		117,396


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

	Bank loans		20,837		33,558
	Obligations under finance lease and hire purchase contracts		-		2,898
			20,837		36,456


8	Controlling party

	The company is controlled by O Celik by virtue of his shareholding in the company.


9	Other information

	Kopcel Catering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	119 High Street
	Selsey
	West Sussex
	PO20 0QB