2022-04-012023-03-312023-03-31false12206747ANDREW & EDYTA CATERING LTD2023-11-1356102iso4217:GBPxbrli:pure122067472022-04-01122067472023-03-31122067472022-04-012023-03-31122067472021-04-01122067472022-03-31122067472021-04-012022-03-3112206747bus:SmallEntities2022-04-012023-03-3112206747bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112206747bus:FullAccounts2022-04-012023-03-3112206747bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112206747core:WithinOneYear2023-03-3112206747core:AfterOneYear2023-03-3112206747core:WithinOneYear2022-03-3112206747core:AfterOneYear2022-03-3112206747core:ShareCapital2023-03-3112206747core:SharePremium2023-03-3112206747core:RevaluationReserve2023-03-3112206747core:OtherReservesSubtotal2023-03-3112206747core:RetainedEarningsAccumulatedLosses2023-03-3112206747core:ShareCapital2022-03-3112206747core:SharePremium2022-03-3112206747core:RevaluationReserve2022-03-3112206747core:OtherReservesSubtotal2022-03-3112206747core:RetainedEarningsAccumulatedLosses2022-03-3112206747core:LandBuildings2023-03-3112206747core:PlantMachinery2023-03-3112206747core:Vehicles2023-03-3112206747core:FurnitureFittings2023-03-3112206747core:OfficeEquipment2023-03-3112206747core:NetGoodwill2023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2023-03-3112206747core:ListedExchangeTraded2023-03-3112206747core:UnlistedNon-exchangeTraded2023-03-3112206747core:LandBuildings2022-03-3112206747core:PlantMachinery2022-03-3112206747core:Vehicles2022-03-3112206747core:FurnitureFittings2022-03-3112206747core:OfficeEquipment2022-03-3112206747core:NetGoodwill2022-03-3112206747core:IntangibleAssetsOtherThanGoodwill2022-03-3112206747core:ListedExchangeTraded2022-03-3112206747core:UnlistedNon-exchangeTraded2022-03-3112206747core:LandBuildings2022-04-012023-03-3112206747core:PlantMachinery2022-04-012023-03-3112206747core:Vehicles2022-04-012023-03-3112206747core:FurnitureFittings2022-04-012023-03-3112206747core:OfficeEquipment2022-04-012023-03-3112206747core:NetGoodwill2022-04-012023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112206747core:ListedExchangeTraded2022-04-012023-03-3112206747core:UnlistedNon-exchangeTraded2022-04-012023-03-3112206747core:MoreThanFiveYears2022-04-012023-03-3112206747core:Non-currentFinancialInstruments2023-03-3112206747core:Non-currentFinancialInstruments2022-03-3112206747dpl:CostSales2022-04-012023-03-3112206747dpl:DistributionCosts2022-04-012023-03-3112206747core:LandBuildings2022-04-012023-03-3112206747core:PlantMachinery2022-04-012023-03-3112206747core:Vehicles2022-04-012023-03-3112206747core:FurnitureFittings2022-04-012023-03-3112206747core:OfficeEquipment2022-04-012023-03-3112206747dpl:AdministrativeExpenses2022-04-012023-03-3112206747core:NetGoodwill2022-04-012023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112206747dpl:GroupUndertakings2022-04-012023-03-3112206747dpl:ParticipatingInterests2022-04-012023-03-3112206747dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112206747core:ListedExchangeTraded2022-04-012023-03-3112206747dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112206747core:UnlistedNon-exchangeTraded2022-04-012023-03-3112206747dpl:CostSales2021-04-012022-03-3112206747dpl:DistributionCosts2021-04-012022-03-3112206747core:LandBuildings2021-04-012022-03-3112206747core:PlantMachinery2021-04-012022-03-3112206747core:Vehicles2021-04-012022-03-3112206747core:FurnitureFittings2021-04-012022-03-3112206747core:OfficeEquipment2021-04-012022-03-3112206747dpl:AdministrativeExpenses2021-04-012022-03-3112206747core:NetGoodwill2021-04-012022-03-3112206747core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3112206747dpl:GroupUndertakings2021-04-012022-03-3112206747dpl:ParticipatingInterests2021-04-012022-03-3112206747dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3112206747core:ListedExchangeTraded2021-04-012022-03-3112206747dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3112206747core:UnlistedNon-exchangeTraded2021-04-012022-03-3112206747core:NetGoodwill2023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2023-03-3112206747core:LandBuildings2023-03-3112206747core:PlantMachinery2023-03-3112206747core:Vehicles2023-03-3112206747core:FurnitureFittings2023-03-3112206747core:OfficeEquipment2023-03-3112206747core:AfterOneYear2023-03-3112206747core:WithinOneYear2023-03-3112206747core:ListedExchangeTraded2023-03-3112206747core:UnlistedNon-exchangeTraded2023-03-3112206747core:ShareCapital2023-03-3112206747core:SharePremium2023-03-3112206747core:RevaluationReserve2023-03-3112206747core:OtherReservesSubtotal2023-03-3112206747core:RetainedEarningsAccumulatedLosses2023-03-3112206747core:NetGoodwill2022-03-3112206747core:IntangibleAssetsOtherThanGoodwill2022-03-3112206747core:LandBuildings2022-03-3112206747core:PlantMachinery2022-03-3112206747core:Vehicles2022-03-3112206747core:FurnitureFittings2022-03-3112206747core:OfficeEquipment2022-03-3112206747core:AfterOneYear2022-03-3112206747core:WithinOneYear2022-03-3112206747core:ListedExc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ANDREW & EDYTA CATERING LTD

Registered Number
12206747
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ANDREW & EDYTA CATERING LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

CLAYTON, Andrew
CLAYTON, Edyta

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

12206747 (England and Wales)
ANDREW & EDYTA CATERING LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets6130,750126,500
Tangible assets7185,863231,594
316,613358,094
Current assets
Stocks1014,8558,807
Debtors1118,12444,264
Cash at bank and on hand99,16386,495
132,142139,566
Creditors amounts falling due within one year12(239,891)(230,876)
Net current assets (liabilities)(107,749)(91,310)
Total assets less current liabilities208,864266,784
Creditors amounts falling due after one year13(112,051)(161,126)
Provisions for liabilities15(36,886)-
Net assets59,927105,658
Capital and reserves
Called up share capital100100
Profit and loss account59,827105,558
Shareholders' funds59,927105,658
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2023, and are signed on its behalf by:
CLAYTON, Andrew
Director
CLAYTON, Edyta
Director

Registered Company No. 12206747
ANDREW & EDYTA CATERING LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings15
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Intangible assets policy
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year3422
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 22126,500126,500
Additions4,2504,250
At 31 March 23130,750130,750
Net book value
At 31 March 23130,750130,750
At 31 March 22126,500126,500
7.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 2237,95453,88825,701165,1274,227286,897
Additions-2,7856,79025036310,188
At 31 March 2337,95456,67332,491165,3774,590297,085
Depreciation and impairment
At 01 April 221,5272,43110,80940,31821855,303
Charge for year5,46413,1554,99631,2601,04455,919
At 31 March 236,99115,58615,80571,5781,262111,222
Net book value
At 31 March 2330,96341,08716,68693,7993,328185,863
At 31 March 2236,42751,45714,892124,8094,009231,594
8.Description of nature of transactions and balances with related parties
At the year-end, Amounts owed by/to group undertakings balance include £50,000 (2022: Nil) due to Fens Group Ltd and £564 (2022: Nil) due from A&E Ventures Ltd, where Mr. A J Clayton and Mrs. Edyta Clayton are also directors of those companies.
9.Directors advances, credits and guarantees
Other creditors include an amount of £59,986 (2022: £98,059 Cr) related to the director's loan account Mr. A J Clayton. Other creditors include an amount of £7,550 (2022: £48,556 Cr) related to the director's loan account Mrs. E Clayton.
10.Stocks

2023

2022

££
Raw materials and consumables14,8558,807
Total14,8558,807
11.Debtors

2023

2022

££
Amounts owed by group undertakings564-
Other debtors-28,982
Prepayments and accrued income17,56015,282
Total18,12444,264
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables33,40530,574
Bank borrowings and overdrafts16,03816,038
Amounts owed to related parties50,000-
Taxation and social security29,5753,226
Finance lease and HP contracts20,68019,383
Other creditors85,830154,808
Accrued liabilities and deferred income4,3636,847
Total239,891230,876
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts53,22070,331
Other creditors58,83190,795
Total112,051161,126
14.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts58,83190,794
15.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)36,886-
Total36,886-