REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 1 December 2022 to 30 June 2023 |
for |
K D Catering LLP |
REGISTERED NUMBER: |
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: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
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 |
Debtors | 4 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 5 |
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 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 |
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 |
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 |
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 - |
4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.6.23 | 30.11.22 |
£ | £ |
Trade debtors |
Amounts due from members | 12,441 | 17,150 |
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 |
Social security and other taxes |
VAT | 5,450 | 17,603 |
Other creditors |
Accruals and deferred income |
Accrued expenses |