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REGISTERED NUMBER: 05761458 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 June 2023

for

H & H CATERING LIMITED

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H & H CATERING LIMITED

Company Information
FOR THE YEAR ENDED 30 JUNE 2023







Directors: Mr S J Holling
Mrs E Holling





Registered office: 150 Mossy Lea Road
Wrightington
Wigan
Lancashire
WN6 9RD





Registered number: 05761458 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Balance Sheet
30 JUNE 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,243 55,076

CURRENT ASSETS
Stocks 36,560 33,145
Debtors 5 121,879 98,109
Cash at bank and in hand 70,091 129,313
228,530 260,567
CREDITORS
Amounts falling due within one year 6 144,145 149,284
NET CURRENT ASSETS 84,385 111,283
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,628

166,359

CREDITORS
Amounts falling due after more than one year 7 (20,833 ) (30,833 )

PROVISIONS FOR LIABILITIES 8 (7,311 ) (8,505 )
NET ASSETS 85,484 127,021

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 85,482 127,019
SHAREHOLDERS' FUNDS 85,484 127,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Balance Sheet - continued
30 JUNE 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2023 and were signed on its behalf by:




Mr S J Holling - Director



Mrs E Holling - Director


H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

H & H Catering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% straight line
Fixtures and fittings - 25% straight line
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Short term financial assets, including trade and other debtors and cash and bank balances, are measured at transaction price. Financial assets that have no stated interest rate and are recoverable within one year shall be measured at the undiscounted amount due.

Short term financial liabilities, including trade and other creditors, are measured at the transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2022 - 45 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2022 136,718 30,468 96,328 263,514
Additions 2,509 377 - 2,886
At 30 June 2023 139,227 30,845 96,328 266,400
DEPRECIATION
At 1 July 2022 122,980 27,696 57,762 208,438
Charge for year 9,625 1,012 18,082 28,719
At 30 June 2023 132,605 28,708 75,844 237,157
NET BOOK VALUE
At 30 June 2023 6,622 2,137 20,484 29,243
At 30 June 2022 13,738 2,772 38,566 55,076

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 121,879 98,109

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 91,394 70,647
Taxation and social security 32,488 33,367
Other creditors 10,263 35,270
144,145 149,284

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 20,833 30,833

8. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax 7,311 8,505

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2022 8,505
Provided during year (1,194 )
Balance at 30 June 2023 7,311

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
2 Ordinary £1 2 2