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REGISTERED NUMBER: 03515830 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

SEMA CATERERS LIMITED

SEMA CATERERS LIMITED (REGISTERED NUMBER: 03515830)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SEMA CATERERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTOR: M Uddin





SECRETARY:





REGISTERED OFFICE: 54 Park Street
Wetmouth
Dorset
DT4 7DF





REGISTERED NUMBER: 03515830 (England and Wales)





ACCOUNTANTS: M Ahmad & Co
483 Christchurch Road
Bournemouth
Dorset
BH1 4AD

SEMA CATERERS LIMITED (REGISTERED NUMBER: 03515830)

BALANCE SHEET
28 FEBRUARY 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,432 470
1,432 470

CURRENT ASSETS
Stocks 4,850 3,750
Debtors 6 833 1,560
Cash at bank and in hand 6,213 19,425
11,896 24,735
CREDITORS
Amounts falling due within one year 7 5,752 4,124
NET CURRENT ASSETS 6,144 20,611
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,576

21,081

CREDITORS
Amounts falling due after more than one
year

8

12,951

16,729
NET (LIABILITIES)/ASSETS (5,375 ) 4,352

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (5,377 ) 4,350
SHAREHOLDERS' FUNDS (5,375 ) 4,352

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

SEMA CATERERS LIMITED (REGISTERED NUMBER: 03515830)

BALANCE SHEET - continued
28 FEBRUARY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 November 2023 and were signed by:





M Uddin - Director


SEMA CATERERS LIMITED (REGISTERED NUMBER: 03515830)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Sema Caterers 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.

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 - 20% 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.

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

Current or deferred taxation assets and liabilities are not discounted.

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.


SEMA CATERERS LIMITED (REGISTERED NUMBER: 03515830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 28 February 2023 2,000
AMORTISATION
At 1 March 2022
and 28 February 2023 2,000
NET BOOK VALUE
At 28 February 2023 -
At 28 February 2022 -

SEMA CATERERS LIMITED (REGISTERED NUMBER: 03515830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 March 2022 8,706
Additions 1,056
At 28 February 2023 9,762
DEPRECIATION
At 1 March 2022 8,236
Charge for year 94
At 28 February 2023 8,330
NET BOOK VALUE
At 28 February 2023 1,432
At 28 February 2022 470

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Other debtors 833 1,560

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Taxation and social security 5,102 3,212
Other creditors 650 912
5,752 4,124

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans 12,951 16,729