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Company Registration No. 11451955 (England and Wales)
Four Elements Catering Ltd Unaudited accounts for the year ended 31 March 2023
Four Elements Catering Ltd Unaudited accounts Contents
Page
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Four Elements Catering Ltd Company Information for the year ended 31 March 2023
Directors
Mr B Davies Mr A Richardson
Company Number
11451955 (England and Wales)
Registered Office
16 CHILDREY GARDENS PLYMOUTH PL6 5QU UNITED KINGDOM
Accountants
Brambillow Accounting Ltd Brookhouse Cranoe Road Welham Leicestershire LE16 7UH
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Four Elements Catering Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,777 
13,217 
Current assets
Debtors
21,017 
3,244 
Cash at bank and in hand
18,248 
54,821 
39,265 
58,065 
Creditors: amounts falling due within one year
(39,879)
(20,270)
Net current (liabilities)/assets
(614)
37,795 
Total assets less current liabilities
14,163 
51,012 
Creditors: amounts falling due after more than one year
(1,265)
- 
Provisions for liabilities
Deferred tax
(2,640)
(2,307)
Net assets
10,258 
48,705 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
10,256 
48,703 
Shareholders' funds
10,258 
48,705 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by
Mr A Richardson Director Company Registration No. 11451955
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Four Elements Catering Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Four Elements Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 11451955. The registered office is 16 CHILDREY GARDENS, PLYMOUTH, PL6 5QU, UNITED KINGDOM.
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:
Plant & machinery
20.0% Reducing Balance
Fixtures & fittings
33.3% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
20,232 
1,489 
21,721 
Additions
4,527 
1,130 
5,657 
At 31 March 2023
24,759 
2,619 
27,378 
Depreciation
At 1 April 2022
7,654 
850 
8,504 
Charge for the year
3,508 
589 
4,097 
At 31 March 2023
11,162 
1,439 
12,601 
Net book value
At 31 March 2023
13,597 
1,180 
14,777 
At 31 March 2022
12,578 
639 
13,217 
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Four Elements Catering Ltd Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,369 
666 
Accrued income and prepayments
648 
2,236 
Other debtors
- 
342 
21,017 
3,244 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,977 
4,180 
Trade creditors
49 
4,373 
Taxes and social security
597 
9,612 
Loans from directors
2,409 
1,938 
Accruals
317 
167 
Deferred income
28,530 
- 
39,879 
20,270 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Deferred income
1,265 
- 
8
Transactions with related parties
Included within creditors is an amount of £2,409 (2022: £1,938) which is owed by the Company to the Directors. Interest is not payable on this amount and there is no fixed date for repayment.
9
Average number of employees
During the year the average number of employees was 8 (2022: 2).
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