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ASL Catering Agency Limited

Registered Number
10392332
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

ASL Catering Agency Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

RICHARDS, Andrew James
RICHARDS, Karen Anne

Registered Address

Hillcrest House 143 London Road
Stockton Heath
Warrington
WA4 6LG

Registered Number

10392332 (England and Wales)
ASL Catering Agency Limited
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,2462,980
5,2462,980
Current assets
Debtors178,952162,885
Cash at bank and on hand1955,882
178,971218,767
Creditors amounts falling due within one year4(166,799)(193,669)
Net current assets (liabilities)12,17225,098
Total assets less current liabilities17,41828,078
Creditors amounts falling due after one year5(16,862)(26,979)
Net assets5561,099
Capital and reserves
Called up share capital100100
Profit and loss account456999
Shareholders' funds5561,099
The financial statements were approved and authorised for issue by the Board of Directors on 5 March 2024, and are signed on its behalf by:
RICHARDS, Andrew James
Director
RICHARDS, Karen Anne
Director

Registered Company No. 10392332
ASL Catering Agency Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year3131
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 225,4075,407
Additions5,4425,442
At 30 September 2310,84910,849
Depreciation and impairment
At 01 October 222,4272,427
Charge for year3,1763,176
At 30 September 235,6035,603
Net book value
At 30 September 235,2465,246
At 30 September 222,9802,980
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables2,0531,767
Bank borrowings and overdrafts10,11710,000
Taxation and social security111,549129,105
Other creditors43,08052,797
Total166,799193,669
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts16,86226,979
Total16,86226,979
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
RICHARDS, Andrew James8,1087,534015,642
RICHARDS, Karen Anne8,1077,534015,641
16,21515,068031,283
The above loan is unsecured and repayable on demand with interest charged at 2% pa.
7.Further information regarding the company's financial position
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.