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Company Registration No. 05326272 (England and Wales)
KAYS CATERING LIMITED Unaudited accounts for the year ended 29 September 2022
KAYS CATERING LIMITED Unaudited accounts Contents
Page
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KAYS CATERING LIMITED Company Information for the year ended 29 September 2022
Director
Sivakumar THIAGARAJAH
Company Number
05326272 (England and Wales)
Registered Office
34 BROADWATER ROAD WORTHING WEST SUSSEX BN14 8AG
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KAYS CATERING LIMITED Statement of financial position as at 29 September 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
34,342 
34,342 
Tangible assets
58,657 
10,595 
92,999 
44,937 
Current assets
Inventories
2,470 
2,754 
Debtors
2,341 
1,574 
Cash at bank and in hand
1,245 
2,451 
6,056 
6,779 
Creditors: amounts falling due within one year
(4,756)
(3,726)
Net current assets
1,300 
3,053 
Total assets less current liabilities
94,299 
47,990 
Creditors: amounts falling due after more than one year
(95,241)
(50,000)
Net liabilities
(942)
(2,010)
Capital and reserves
Profit and loss account
(942)
(2,010)
Shareholders' funds
(942)
(2,010)
For the year ending 29 September 2022 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 16 September 2023 and were signed on its behalf by
Sivakumar THIAGARAJAH Director Company Registration No. 05326272
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KAYS CATERING LIMITED Notes to the Accounts for the year ended 29 September 2022
1
Statutory information
KAYS CATERING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05326272. The registered office is 34 BROADWATER ROAD, WORTHING, WEST SUSSEX, BN14 8AG.
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.
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.
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:
Fixtures & fittings
10% Straight line depreciation
Computer equipment
10% straight line depreciation
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 30 September 2021
34,702 
At 29 September 2022
34,702 
Amortisation
At 30 September 2021
360 
At 29 September 2022
360 
Net book value
At 29 September 2022
34,342 
At 29 September 2021
34,342 
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KAYS CATERING LIMITED Notes to the Accounts for the year ended 29 September 2022
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 30 September 2021
28,056 
5,600 
33,656 
Additions
48,062 
- 
48,062 
At 29 September 2022
76,118 
5,600 
81,718 
Depreciation
At 30 September 2021
22,501 
560 
23,061 
At 29 September 2022
22,501 
560 
23,061 
Net book value
At 29 September 2022
53,617 
5,040 
58,657 
At 29 September 2021
5,555 
5,040 
10,595 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
2,341 
1,574 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Other creditors
4,756 
3,726 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
95,241 
50,000 
9
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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