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REGISTERED NUMBER: 05650476 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2022

for

S & U CATERING LIMITED

S & U CATERING LIMITED (REGISTERED NUMBER: 05650476)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S & U CATERING LIMITED

Company Information
FOR THE YEAR ENDED 31 OCTOBER 2022







DIRECTOR: Mr Mehmet Ergench





REGISTERED OFFICE: 293 Green Lanes
Palmers Green
London
N13 4XS





REGISTERED NUMBER: 05650476 (England and Wales)





ACCOUNTANTS: ADPL LLP
293 Green Lanes
London
N13 4XS

S & U CATERING LIMITED (REGISTERED NUMBER: 05650476)

Balance Sheet
31 OCTOBER 2022

31.10.22 31.10.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,678 2,237
1,678 2,237

CURRENT ASSETS
Stocks 2,500 2,146
Debtors 6 25,061 17,592
Cash at bank and in hand 40,074 41,698
67,635 61,436
CREDITORS
Amounts falling due within one year 7 67,468 65,024
NET CURRENT ASSETS/(LIABILITIES) 167 (3,588 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,845

(1,351

)

PROVISIONS FOR LIABILITIES 8 293 394
NET ASSETS/(LIABILITIES) 1,552 (1,745 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,452 (1,845 )
SHAREHOLDERS' FUNDS 1,552 (1,745 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S & U CATERING LIMITED (REGISTERED NUMBER: 05650476)

Balance Sheet - continued
31 OCTOBER 2022


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2023 and were signed by:





Mr Mehmet Ergench - Director


S & U CATERING LIMITED (REGISTERED NUMBER: 05650476)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2022


1. STATUTORY INFORMATION

S & U 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.

In carrying out this assessment, the directors have considered the impact of the Covid-19 pandemic on the trade and finances of the company and wider group and they have taken steps to protect liquidity.

The directors are therefore satisfied that there is no significant risk to the ability of the company to continue as a going concern for at least 12 months from the date of approval of these financial statements.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Government grants
Government grant received during the year has been accounted according to the policy per FRS 102.The performance model required that:

(a) A grant that does not impose specified future performance-related conditions on the recipient is recognised in income when the grant proceeds are received or receivable.

(b) A grant that imposes specified future performance-related conditions on the recipient is recognised in income only when the performance-related conditions are met.

The accrual method requires that:
(a) An entity classifies a grant either as a grant relating to revenue or a grant relating to assets.

(b) Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate (Note: A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in income in the period in which it becomes receivable.)

(c) Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

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

S & U CATERING LIMITED (REGISTERED NUMBER: 05650476)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2022


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2021
and 31 October 2022 30,000
AMORTISATION
At 1 November 2021
and 31 October 2022 30,000
NET BOOK VALUE
At 31 October 2022 -
At 31 October 2021 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 November 2021
and 31 October 2022 12,600
DEPRECIATION
At 1 November 2021 10,363
Charge for year 559
At 31 October 2022 10,922
NET BOOK VALUE
At 31 October 2022 1,678
At 31 October 2021 2,237

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.22 31.10.21
£    £   
Trade debtors 338 613
Other debtors 24,723 16,979
25,061 17,592

S & U CATERING LIMITED (REGISTERED NUMBER: 05650476)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2022


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.22 31.10.21
£    £   
Trade creditors 49 -
Taxation and social security 26,139 18,203
Other creditors 41,280 46,821
67,468 65,024

8. PROVISIONS FOR LIABILITIES
31.10.22 31.10.21
£    £   
Deferred tax 293 394

Deferred
tax
£   
Balance at 1 November 2021 394
Provided during year (101 )
Balance at 31 October 2022 293

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2022 and 31 October 2021:

31.10.22 31.10.21
£    £   
Mr Mehmet Ergench
Balance outstanding at start of year 16,979 14,363
Amounts advanced 7,743 2,616
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,722 16,979

10. ULTIMATE CONTROLLING PARTY



The company was under the control of the director, Mr Mehmet Ergench throughout the financial year by the virtue of his 100% shareholding.