Royd Catering Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05787193

ROYD CATERING SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2025

ROYD CATERING SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Intangible assets	5	17,073	18,448
Tangible assets	6	599,806	473,765
		---------	---------
		616,879	492,213

CURRENT ASSETS

Stocks		45,025	20,098
Debtors	7	41,143	109,899
Cash at bank and in hand		4,684	5,098
		--------	---------
		90,852	135,095

CREDITORS: amounts falling due within one year	8	( 428,482)		( 296,262)
		---------		---------
NET CURRENT LIABILITIES			( 337,630)		( 161,167)
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			279,249		331,046

CREDITORS: amounts falling due after more than one year	9		( 187,331)		( 236,290)

PROVISIONS

Taxation including deferred tax	( 27,101)	( 14,023)
	---------	---------
NET ASSETS	64,817	80,733
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	64,717	80,633
	--------	--------
SHAREHOLDERS FUNDS	64,817	80,733
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

ROYD CATERING SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 18 August 2025 , and are signed on behalf of the board by:

I Manfredi
Director

Company registration number: 05787193

ROYD CATERING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 24 Stocks Gardens, Hebden Bridge, HX7 5AY.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax.

Income tax

Deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Machinery	-	15% reducing balance
Fixtures & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Computer Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 21 (2024: 21 ).

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 May 2024 and 30 April 2025	27,500
	--------
Amortisation
At 1 May 2024	9,052
Charge for the year	1,375
	--------
At 30 April 2025	10,427
	--------
Carrying amount
At 30 April 2025	17,073
	--------
At 30 April 2024	18,448
	--------

6. TANGIBLE ASSETS

	Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 May 2024	399,961	116,978	101,898	50,417	669,254
Additions	57,208	78,322	16,746	–	152,276
	---------	---------	---------	--------	---------
At 30 April 2025	457,169	195,300	118,644	50,417	821,530
	---------	---------	---------	--------	---------
Depreciation
At 1 May 2024	–	73,352	75,146	46,991	195,489
Charge for the year	–	18,314	7,065	856	26,235
	---------	---------	---------	--------	---------
At 30 April 2025	–	91,666	82,211	47,847	221,724
	---------	---------	---------	--------	---------
Carrying amount
At 30 April 2025	457,169	103,634	36,433	2,570	599,806
	---------	---------	---------	--------	---------
At 30 April 2024	399,961	43,626	26,752	3,426	473,765
	---------	---------	---------	--------	---------

7. DEBTORS

	2025	2024
	£	£
Other debtors	41,143	109,899
	--------	---------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	91,557	111,985
Trade creditors	139,604	105,097
Corporation tax	–	23,800
Social security and other taxes	28,392	20,360
Other creditors	88,115	–
Other creditors	80,814	35,020
	---------	---------
	428,482	296,262
	---------	---------

9. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	150,920	236,290
Other creditors	36,411	–
	---------	---------
	187,331	236,290
	---------	---------