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2021-02-28 8911931 frs-core:DeferredTaxation 2022-02-28 8911931 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 8911931 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 8911931 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 8911931 frs-core:ProvisionsDeferredTax 2022-02-28 8911931 frs-core:OtherDeferredTax 2022-02-28 8911931 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 8911931 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 8911931 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 8911931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 8911931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 8911931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 8911931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 8911931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 8911931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 8911931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 8911931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 8911931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 8911931 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 8911931 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 8911931 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 8911931 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 8911931 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 8911931 frs-core:TaxCreditsDeferredTax 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8911931 1 2021-03-01 2022-02-28 8911931 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 8911931
WILMSLOW CATERING LTD
Financial Statements
For The Year Ended 28 February 2023
Roy & Co
Chartered Certified Accountants
139 Wilbraham Road
Fallowfield
Manchester
M14 7DS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8911931
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 75,440 48,740
Tangible Assets 5 228,846 160,254
304,286 208,994
CURRENT ASSETS
Stocks 6 14,200 11,800
Debtors 7 20,000 -
Cash at bank and in hand 45,513 156,310
79,713 168,110
Creditors: Amounts Falling Due Within One Year 8 (93,612 ) (99,801 )
NET CURRENT ASSETS (LIABILITIES) (13,899 ) 68,309
TOTAL ASSETS LESS CURRENT LIABILITIES 290,387 277,303
Creditors: Amounts Falling Due After More Than One Year 9 (31,632 ) (43,333 )
NET ASSETS 258,755 233,970
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 258,655 233,870
SHAREHOLDERS' FUNDS 258,755 233,970
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Shurid Ahmed
Director
13 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WILMSLOW CATERING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 8911931 . The registered office is 139 Wilbraham Road, Fallowfield, Manchester, M14 7DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 0
Fixtures & Fittings 15%
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 March 2022 20,000 28,740 48,740
Additions - 26,700 26,700
As at 28 February 2023 20,000 55,440 75,440
Net Book Value
As at 28 February 2023 20,000 55,440 75,440
As at 1 March 2022 20,000 28,740 48,740
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 March 2022 325,944
Additions 108,977
As at 28 February 2023 434,921
Depreciation
As at 1 March 2022 165,690
Provided during the period 40,385
As at 28 February 2023 206,075
...CONTINUED
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Net Book Value
As at 28 February 2023 228,846
As at 1 March 2022 160,254
6. Stocks
2023 2022
£ £
Materials 14,200 11,800
14,200 11,800
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 20,000 -
20,000 -
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 17,689 48,413
VAT 50,248 40,809
Accruals and deferred income 25,675 10,579
93,612 99,801
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 31,632 43,333
31,632 43,333
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 90,000 100,000
90,000 100,000
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