Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 12125224 Mr James Bennett Miss Lauren Hodgson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12125224 2022-07-31 12125224 2023-07-31 12125224 2022-08-01 2023-07-31 12125224 frs-core:CurrentFinancialInstruments 2023-07-31 12125224 frs-core:Non-currentFinancialInstruments 2023-07-31 12125224 frs-core:FurnitureFittings 2023-07-31 12125224 frs-core:FurnitureFittings 2022-08-01 2023-07-31 12125224 frs-core:FurnitureFittings 2022-07-31 12125224 frs-core:MotorVehicles 2023-07-31 12125224 frs-core:MotorVehicles 2022-08-01 2023-07-31 12125224 frs-core:MotorVehicles 2022-07-31 12125224 frs-core:PlantMachinery 2023-07-31 12125224 frs-core:PlantMachinery 2022-08-01 2023-07-31 12125224 frs-core:PlantMachinery 2022-07-31 12125224 frs-core:ShareCapital 2023-07-31 12125224 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12125224 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12125224 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 12125224 frs-bus:SmallEntities 2022-08-01 2023-07-31 12125224 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12125224 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12125224 frs-bus:Director1 2022-08-01 2023-07-31 12125224 frs-bus:Director2 2022-08-01 2023-07-31 12125224 frs-countries:EnglandWales 2022-08-01 2023-07-31 12125224 2021-07-31 12125224 2022-07-31 12125224 2021-08-01 2022-07-31 12125224 frs-core:CurrentFinancialInstruments 2022-07-31 12125224 frs-core:Non-currentFinancialInstruments 2022-07-31 12125224 frs-core:ShareCapital 2022-07-31 12125224 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 12125224
Claud's Catering Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Brown, March and Bowman Ltd
CPAA
4 Tyne View
Newcastle Upon Tyne
NE15 8DE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12125224
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,326 24,819
25,326 24,819
CURRENT ASSETS
Stocks 5 6,215 5,650
Debtors 6 7,611 7,092
Cash at bank and in hand 7,897 10,354
21,723 23,096
Creditors: Amounts Falling Due Within One Year 7 (52,244 ) (48,393 )
NET CURRENT ASSETS (LIABILITIES) (30,521 ) (25,297 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,195 ) (478 )
Creditors: Amounts Falling Due After More Than One Year 8 (24,250 ) (27,532 )
NET LIABILITIES (29,445 ) (28,010 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (29,545 ) (28,110 )
SHAREHOLDERS' FUNDS (29,445) (28,010)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 James Bennett
Director
08/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Claud's Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12125224 . The registered office is 4 Tyne View, Newcastle Upon Tyne, NE15 8DE.
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. 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:
Plant & Machinery 20% straight line and 10% & 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 9)
8 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 11,581 - 20,697 32,278
Additions - 4,200 - 4,200
As at 31 July 2023 11,581 4,200 20,697 36,478
Depreciation
As at 1 August 2022 2,686 - 4,773 7,459
Provided during the period 1,406 - 2,287 3,693
As at 31 July 2023 4,092 - 7,060 11,152
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2023 7,489 4,200 13,637 25,326
As at 1 August 2022 8,895 - 15,924 24,819
5. Stocks
2023 2022
£ £
Materials 6,215 5,650
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,972 4,509
Prepayments and accrued income 2,639 2,583
7,611 7,092
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 2
Bank loans and overdrafts 1,500 1,500
Other taxes and social security 495 435
VAT 2,495 3,260
Net wages 5,180 5,396
Accruals and deferred income - 575
Directors' loan accounts 42,574 37,225
52,244 48,393
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,250 27,532
24,250 27,532
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4