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Company registration number: 01662120
Central Catering Stadiums Limited
Unaudited filleted financial statements
31 March 2023
Central Catering Stadiums Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Central Catering Stadiums Limited
Directors and other information
Directors
Mr J Bowman
Mr A Bowman
Secretary Mr J Bowman
Company number 01662120
Registered office Parkgates
Bury New Road
Manchester
Lancashire
M25 0JW
Accountants Alexander Bursk Limited
Parkgates, Bury New Road
Prestwich
Manchester
Lancashire
M25 0JW
Bankers Lloyds TSB Bank Plc
Business Service Centre
10 Booth Street
Manchester
M2 4AW
Central Catering Stadiums Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Central Catering Stadiums Limited
Year ended 31 March 2023
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2023 which comprise the statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Alexander Bursk Limited
Accountants
Parkgates, Bury New Road
Prestwich
Manchester
Lancashire
M25 0JW
25 October 2023
Central Catering Stadiums Limited
Statement of financial position
31 March 2023
2023 2022
Note £ £ £ £
Current assets
Cash at bank and in hand 79,862 97,360
_______ _______
79,862 97,360
Creditors: amounts falling due
within one year 5 ( 635) ( 578)
_______ _______
Net current assets 79,227 96,782
_______ _______
Total assets less current liabilities 79,227 96,782
_______ _______
Net assets 79,227 96,782
_______ _______
Capital and reserves
Called up share capital 50 50
Capital redemption reserve 50 50
Profit and loss account 79,127 96,682
_______ _______
Shareholders funds 79,227 96,782
_______ _______
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 October 2023 , and are signed on behalf of the board by:
Mr J Bowman
Director
Company registration number: 01662120
Central Catering Stadiums Limited
Statement of changes in equity
Year ended 31 March 2023
Called up share capital Capital redemption reserve Profit and loss account Total
£ £ £ £
At 1 April 2021 50 50 113,981 114,081
Loss for the year ( 15,299) ( 15,299)
_______ _______ _______ _______
Total comprehensive income for the year - - ( 15,299) ( 15,299)
Dividends paid and payable ( 2,000) ( 2,000)
_______ _______ _______ _______
Total investments by and distributions to owners - - ( 2,000) ( 2,000)
_______ _______ _______ _______
At 31 March 2022 and 1 April 2022 50 50 96,682 96,782
Loss for the year ( 15,555) ( 15,555)
_______ _______ _______ _______
Total comprehensive income for the year - - ( 15,555) ( 15,555)
Dividends paid and payable ( 2,000) ( 2,000)
_______ _______ _______ _______
Total investments by and distributions to owners - - ( 2,000) ( 2,000)
_______ _______ _______ _______
At 31 March 2023 50 50 79,127 79,227
_______ _______ _______ _______
Central Catering Stadiums Limited
Notes to the financial statements
Year ended 31 March 2023
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Parkgates, Bury New Road, Manchester, Lancashire, M25 0JW.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2022: 2 ).
5. Creditors: amounts falling due within one year
2023 2022
£ £
Other creditors 635 578
_______ _______
6. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mr J Bowman ( 46) 16 - ( 30)
_______ _______ _______ _______
2022
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mr J Bowman ( 106) 12,992 ( 12,932) ( 46)
_______ _______ _______ _______
7. Controlling party
The company is under the control of Mr J Bowman , who is a director and the sole shareholder of the company.