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Registered Number: 09152615
England and Wales

 

 

 

GABY CATERING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Temiz Associates Ltd T-A Temiz & Co Accountant
31 July 2023



....................................................
Temiz Associates Ltd T-A Temiz & Co Accountant
Chartered Public Finance Accountant
73 High Street
Gillingham
Kent
ME7 1BJ
23 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 3,116    3,895 
3,116    3,895 
Current assets      
Stocks 13,000    13,500 
Debtors: amounts falling due within one year 11,845    22,459 
Debtors: amounts falling due after one year 13,000    13,000 
Cash at bank and in hand 7,172    12,614 
45,017    61,573 
Creditors: amount falling due within one year (22,782)   (33,029)
Net current assets 22,235    28,544 
 
Total assets less current liabilities 25,351    32,439 
Creditors: amount falling due after more than one year (24,592)   (31,684)
Net assets 759    755 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 758    754 
Shareholder's funds 759    755 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 December 2023 and were signed by:


-------------------------------
Ahmet Arslan
Director
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General Information
GABY CATERING LTD is a private company, limited by shares, registered in England and Wales, registration number 09152615, registration address 73 High Street, Gillingham, Kent, ME7 1BJ. The trading address of the company is 54 Gabriels Hill, Maidstone, Kent, ME15 6JJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation

The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
General Information

GABY CATERING LTD is a private company, limited by shares, registered in England and Wales, registration number 09152615, registration address 73 High Street, Gillingham, Kent, ME7 1BJ.

The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
Stocks are stated at the lower of cost and net realisable value.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
The tax currently payable is based on taxable profit/loss for the year. 
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

During the year including the director average number of employees was 5.
Average number of employees during the year was 3 (2022 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2022 31,500    31,500 
Additions  
Disposals  
At 31 July 2023 31,500    31,500 
Amortisation
At 01 August 2022 31,500    31,500 
Charge for year  
On disposals  
At 31 July 2023 31,500    31,500 
Net book values
At 31 July 2023  
At 31 July 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 August 2022 4,000    8,487    12,487 
Additions    
Disposals    
At 31 July 2023 4,000    8,487    12,487 
Depreciation
At 01 August 2022 1,440    7,152    8,592 
Charge for year 512    267    779 
On disposals    
At 31 July 2023 1,952    7,419    9,371 
Net book values
Closing balance as at 31 July 2023 2,048    1,068    3,116 
Opening balance as at 01 August 2022 2,560    1,335    3,895 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Ahmet Arslan7,345 9,250 (7,345)(9,250)

Company was under the control of director Ahmet Arslan through out the current financial year. During the year directors owed to the company £7345 (2022:£9250 owed by company).
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