Salamis Catering Ltd |
Notes to the Accounts |
for the year ended 30 September 2023 |
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1 |
Accounting policies |
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Basis of preparation |
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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). |
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Turnover |
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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. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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2 |
Employees |
2023 |
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2022 |
Number |
Number |
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Average number of persons employed by the company |
3 |
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2 |
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3 |
Intangible fixed assets |
£ |
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Goodwill: |
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Cost |
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Additions |
5,000 |
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At 30 September 2023 |
5,000 |
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Amortisation |
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At 30 September 2023 |
- |
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Net book value |
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At 30 September 2023 |
5,000 |
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Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
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4 |
Tangible fixed assets |
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Plant and machinery etc |
£ |
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Cost |
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At 1 October 2022 |
10,000 |
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Additions |
25,200 |
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At 30 September 2023 |
35,200 |
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Depreciation |
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At 1 October 2022 |
1,666 |
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Charge for the year |
6,707 |
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At 30 September 2023 |
8,373 |
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Net book value |
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At 30 September 2023 |
26,827 |
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At 30 September 2022 |
8,334 |
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5 |
Creditors: amounts falling due within one year |
2023 |
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2022 |
£ |
£ |
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Trade creditors |
12,561 |
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4,300 |
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Taxation and social security costs |
17,312 |
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- |
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Other creditors |
2,800 |
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6,020 |
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32,673 |
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10,320 |
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6 |
Other information |
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Salamis Catering Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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18a Fairfield Rd |
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Essex |
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CM7 3HF |