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REGISTERED NUMBER: SO307438 (Scotland)















Unaudited Financial Statements

for the Period 1 December 2022 to 30 June 2023

for

K D Catering LLP

K D Catering LLP (Registered number: SO307438)






Contents of the Financial Statements
for the Period 1 December 2022 to 30 June 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K D Catering LLP

General Information
for the Period 1 December 2022 to 30 June 2023







DESIGNATED MEMBERS: D S Hickman
Mrs K Hickman





REGISTERED OFFICE: The Lime Tree An Ealdhain
Achintore Road
Fort William
Inverness-Shire
PH33 6RQ





REGISTERED NUMBER: SO307438 (Scotland)





ACCOUNTANTS: Mackay & Co CA
120 George Street
Oban
Argyll
PA34 5NT

K D Catering LLP (Registered number: SO307438)

Balance Sheet
30 June 2023

30.6.23 30.11.22
Notes £    £   
CURRENT ASSETS
Stocks - 1,000
Debtors 4 12,441 18,325
Cash at bank and in hand 5,633 32,148
18,074 51,473
CREDITORS
Amounts falling due within one year 5 18,074 51,473
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET LIABILITIES ATTRIBUTABLE
TO MEMBERS

-

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

TOTAL MEMBERS' INTERESTS
Amounts due from members 4 (12,441 ) (17,150 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 30 June 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

K D Catering LLP (Registered number: SO307438)

Balance Sheet - continued
30 June 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 4 March 2024 and were signed by:





D S Hickman - Designated member

K D Catering LLP (Registered number: SO307438)

Notes to the Financial Statements
for the Period 1 December 2022 to 30 June 2023

1. STATUTORY INFORMATION

K D Catering LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2022 - 11 ).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.11.22
£    £   
Trade debtors - 1,175
Amounts due from members 12,441 17,150
12,441 18,325

K D Catering LLP (Registered number: SO307438)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 30 June 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.11.22
£    £   
Trade creditors 4,758 10,490
Social security and other taxes 4,923 3,150
VAT 5,450 17,603
Other creditors 490 130
Accruals and deferred income - 19,000
Accrued expenses 2,453 1,100
18,074 51,473