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REGISTERED NUMBER: 08010261 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Salt'S Catering Ltd

Salt'S Catering Ltd (Registered number: 08010261)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Salt'S Catering Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: A E Watkins





SECRETARY: A E Watkins





REGISTERED OFFICE: Unit A1
Wellington Road Industrial Estate
Leeds
LS12 2UA





REGISTERED NUMBER: 08010261 (England and Wales)

Salt'S Catering Ltd (Registered number: 08010261)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 4 4
Tangible assets 5 56,992 66,451
56,996 66,455

CURRENT ASSETS
Stocks - 4,000
Debtors 6 87,606 54,766
Cash at bank and in hand 93,877 86,889
181,483 145,655
CREDITORS
Amounts falling due within one year 7 161,183 167,545
NET CURRENT ASSETS/(LIABILITIES) 20,300 (21,890 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,296

44,565

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 77,286 44,555
77,296 44,565

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

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

Salt'S Catering Ltd (Registered number: 08010261)

Balance Sheet - continued
31 March 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 22 December 2023 and were signed by:





A E Watkins - Director


Salt'S Catering Ltd (Registered number: 08010261)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Salt'S Catering Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

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.

Salt'S Catering Ltd (Registered number: 08010261)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2022
and 31 March 2023 4
NET BOOK VALUE
At 31 March 2023 4
At 31 March 2022 4

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2022 159,577
Additions 5,000
At 31 March 2023 164,577
DEPRECIATION
At 1 April 2022 93,126
Charge for year 14,459
At 31 March 2023 107,585
NET BOOK VALUE
At 31 March 2023 56,992
At 31 March 2022 66,451

Salt'S Catering Ltd (Registered number: 08010261)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade debtors 66,657 46,011
Other debtors 20,949 8,755
87,606 54,766

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Bank loans and overdrafts 31,667 41,667
Hire purchase contracts 8,406 15,860
Trade creditors 27,926 34,576
Taxation and social security 23,269 32,027
Other creditors 69,915 43,415
161,183 167,545