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Company Registration No. 11365958 (England and Wales)
Grate Catering and Events Ltd Unaudited accounts for the year ended 31 May 2023
Grate Catering and Events Ltd Unaudited accounts Contents
Page
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Grate Catering and Events Ltd Company Information for the year ended 31 May 2023
Director
Neil Mooney
Company Number
11365958 (England and Wales)
Registered Office
36 Collins Road Southsea PO4 9NZ United Kingdom
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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Grate Catering and Events Ltd Accountants' report
Accountants' report to the director of Grate Catering and Events Ltd on the preparation of the unaudited statutory accounts for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grate Catering and Events Ltd for the year ended 31 May 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Grate Catering and Events Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Grate Catering and Events Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grate Catering and Events Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Grate Catering and Events Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Grate Catering and Events Ltd. You consider that Grate Catering and Events Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Grate Catering and Events Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 8 September 2023
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Grate Catering and Events Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,022 
27,276 
Current assets
Cash at bank and in hand
965 
4,749 
Creditors: amounts falling due within one year
(1,635)
(18,374)
Net current liabilities
(670)
(13,625)
Total assets less current liabilities
21,352 
13,651 
Creditors: amounts falling due after more than one year
(4,672)
(6,111)
Net assets
16,680 
7,540 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,580 
7,440 
Shareholders' funds
16,680 
7,540 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2023 and were signed on its behalf by
Neil Mooney Director Company Registration No. 11365958
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Grate Catering and Events Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Grate Catering and Events Ltd is a private company, limited by shares, registered in England and Wales, registration number 11365958. The registered office is 36 Collins Road, Southsea, PO4 9NZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Computer equipment
25% reducing balance
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
30,773 
6,950 
37,723 
Additions
- 
522 
522 
At 31 May 2023
30,773 
7,472 
38,245 
Depreciation
At 1 June 2022
8,565 
1,882 
10,447 
Charge for the year
4,441 
1,335 
5,776 
At 31 May 2023
13,006 
3,217 
16,223 
Net book value
At 31 May 2023
17,767 
4,255 
22,022 
At 31 May 2022
22,208 
5,068 
27,276 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
1,281 
17,940 
Accruals
354 
434 
1,635 
18,374 
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Grate Catering and Events Ltd Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,672 
6,111 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Neil Mooney
Director loan account
(17,940)
30,407 
13,748 
(1,281)
(17,940)
30,407 
13,748 
(1,281)
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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