IRIS Accounts Production v23.3.0.418 10708061 director 1.5.22 31.5.23 31.5.23 0 0 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh107080612022-04-30107080612023-05-31107080612022-05-012023-05-31107080612021-04-30107080612021-05-012022-04-30107080612022-04-3010708061ns10:Originalns15:EnglandWales2022-05-012023-05-3110708061ns14:PoundSterlingns10:Original2022-05-012023-05-3110708061ns10:Originalns10:Director12022-05-012023-05-3110708061ns10:Original2022-05-012023-05-3110708061ns10:Original2023-05-3110708061ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-05-3110708061ns10:Originalns10:SmallEntities2022-05-012023-05-3110708061ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-05-3110708061ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-05-3110708061ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-05-3110708061ns10:Originalns10:FullAccounts2022-05-012023-05-3110708061ns10:Original2021-05-012022-04-3010708061ns10:Original12022-05-012023-05-3110708061ns10:Originalns10:OrdinaryShareClass12022-05-012023-05-3110708061ns10:Originalns10:RegisteredOffice2022-05-012023-05-3110708061ns10:Original2022-04-3010708061ns10:Originalns5:CurrentFinancialInstruments2023-05-3110708061ns10:Originalns5:CurrentFinancialInstruments2022-04-3010708061ns10:Originalns5:Non-currentFinancialInstruments2023-05-3110708061ns10:Originalns5:Non-currentFinancialInstruments2022-04-3010708061ns5:ShareCapitalns10:Original2023-05-3110708061ns5:ShareCapitalns10:Original2022-04-3010708061ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-05-3110708061ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3010708061ns10:Originalns5:NetGoodwill2022-05-012023-05-3110708061ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-05-012023-05-3110708061ns10:Originalns5:PlantMachinery2022-05-012023-05-3110708061ns10:Originalns5:FurnitureFittings2022-05-012023-05-3110708061ns10:Originalns5:NetGoodwill2022-04-3010708061ns10:Originalns5:NetGoodwill2023-05-3110708061ns10:Originalns5:NetGoodwill2022-04-3010708061ns10:Originalns5:PlantMachinery2022-04-3010708061ns10:Originalns5:FurnitureFittings2022-04-3010708061ns10:Original2022-04-3010708061ns10:Originalns5:PlantMachinery2023-05-3110708061ns10:Originalns5:FurnitureFittings2023-05-3110708061ns10:Originalns5:PlantMachinery2022-04-3010708061ns10:Originalns5:FurnitureFittings2022-04-3010708061ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3110708061ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-3010708061ns10:Originalns10:OrdinaryShareClass12023-05-31
REGISTERED NUMBER: 10708061 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2022 TO 31 MAY 2023

FOR

CATER FRESH PRODUCE LIMITED

CATER FRESH PRODUCE LIMITED (REGISTERED NUMBER: 10708061)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2022 TO 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CATER FRESH PRODUCE LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 MAY 2022 TO 31 MAY 2023







DIRECTOR: M Ovaisi





REGISTERED OFFICE: 106 Firle Road
Eastbourne
East Sussex
BN22 8ES





REGISTERED NUMBER: 10708061 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

CATER FRESH PRODUCE LIMITED (REGISTERED NUMBER: 10708061)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,735 2,091
1,735 2,091

CURRENT ASSETS
Debtors 6 3,224 15,841
Cash at bank 30,831 86,948
34,055 102,789
CREDITORS
Amounts falling due within one year 7 (33,029 ) (62,788 )
NET CURRENT ASSETS 1,026 40,001
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,761

42,092

CREDITORS
Amounts falling due after more than one
year

8

-

(41,642

)
NET ASSETS 2,761 450

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 2,661 350
SHAREHOLDERS' FUNDS 2,761 450

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.

CATER FRESH PRODUCE LIMITED (REGISTERED NUMBER: 10708061)

BALANCE SHEET - continued
31 MAY 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 February 2024 and were signed by:





M Ovaisi - Director


CATER FRESH PRODUCE LIMITED (REGISTERED NUMBER: 10708061)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2022 TO 31 MAY 2023

1. STATUTORY INFORMATION

Cater Fresh Produce 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

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.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the period 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.


CATER FRESH PRODUCE LIMITED (REGISTERED NUMBER: 10708061)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2022 TO 31 MAY 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 period 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 period was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 31 May 2023 11,400
AMORTISATION
At 1 May 2022
and 31 May 2023 11,400
NET BOOK VALUE
At 31 May 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 May 2022 737 5,260 5,997
Additions - 124 124
At 31 May 2023 737 5,384 6,121
DEPRECIATION
At 1 May 2022 370 3,536 3,906
Charge for period 79 401 480
At 31 May 2023 449 3,937 4,386
NET BOOK VALUE
At 31 May 2023 288 1,447 1,735
At 30 April 2022 367 1,724 2,091

CATER FRESH PRODUCE LIMITED (REGISTERED NUMBER: 10708061)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2022 TO 31 MAY 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 3,224 15,841

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 5,904
Trade creditors - 52,213
Taxation and social security 4,833 3,696
Other creditors 28,196 975
33,029 62,788

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 41,642

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100