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REGISTERED NUMBER: 05306281 (England and Wales)












CARE CATERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






CARE CATERING LIMITED (REGISTERED NUMBER: 05306281)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARE CATERING LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTOR: D J Owen





REGISTERED OFFICE: Unit C1 Moorfield Point
Slyfield Industrial Estate
GUILDFORD
Surrey
GU1 1RU





REGISTERED NUMBER: 05306281 (England and Wales)





ACCOUNTANTS: HPCA Limited
Station House
Connaught Road
Brookwood
Woking
Surrey
GU24 0ER

CARE CATERING LIMITED (REGISTERED NUMBER: 05306281)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 85,166 86,963

CURRENT ASSETS
Debtors 5 124,005 122,250
Cash at bank 38,721 35,689
162,726 157,939
CREDITORS
Amounts falling due within one year 6 (206,620 ) (179,492 )
NET CURRENT LIABILITIES (43,894 ) (21,553 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,272

65,410

CREDITORS
Amounts falling due after more than one year 7 (8,190 ) (5,941 )

PROVISIONS FOR LIABILITIES 9 (10,290 ) (15,737 )
NET ASSETS 22,792 43,732

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 22,790 43,730
SHAREHOLDERS' FUNDS 22,792 43,732

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

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

CARE CATERING LIMITED (REGISTERED NUMBER: 05306281)

BALANCE SHEET - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 April 2024 and were signed by:





D J Owen - Director


CARE CATERING LIMITED (REGISTERED NUMBER: 05306281)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Care Catering 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 represents catering services provided to nurseries and is zero-rated for VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 20% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

Taxation
Taxation for the year 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.

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 year 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.

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 company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2022 - 27 ) .

CARE CATERING LIMITED (REGISTERED NUMBER: 05306281)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 7,380 477,563 484,943
Additions - 30,171 30,171
Disposals - (10,526 ) (10,526 )
At 31 December 2023 7,380 497,208 504,588
DEPRECIATION
At 1 January 2023 7,380 390,600 397,980
Charge for year - 31,968 31,968
Eliminated on disposal - (10,526 ) (10,526 )
At 31 December 2023 7,380 412,042 419,422
NET BOOK VALUE
At 31 December 2023 - 85,166 85,166
At 31 December 2022 - 86,963 86,963

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 91,704 83,388
Other debtors - 50
Tax 11,267 11,033
VAT 8,371 9,403
Prepayments 12,663 18,376
124,005 122,250

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 8,456 4,456
Trade creditors 41,567 32,870
Social security and other taxes 7,737 6,996
Other creditors 1,876 1,646
Directors' current accounts 125,608 125,014
Accrued expenses 21,376 8,510
206,620 179,492

CARE CATERING LIMITED (REGISTERED NUMBER: 05306281)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 8,190 5,941

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2023 2022
£    £   
Net obligations repayable:
Within one year 8,456 4,456
Between one and five years 8,190 5,941
16,646 10,397

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 10,290 15,737

Deferred
tax
£   
Balance at 1 January 2023 15,737
Credit to Income Statement during year (5,447 )
Balance at 31 December 2023 10,290

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

11. RESERVES
Retained
earnings
£   

At 1 January 2023 43,730
Deficit for the year (20,940 )
At 31 December 2023 22,790