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Registered number: 13275658
TGE Catering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Oxwich Accountancy Limited
ICAEW member firm number C006246679
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr Aaron Strachan
Mr Ian Strachan
Company Number 13275658
Registered Office 113 Canalside
Redhill
Surrey
RH1 2FH
Accountants Oxwich Accountancy Limited
ICAEW member firm number C006246679
113 Canalside
Redhill
Surrey
RH1 2FH
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of TGE Catering Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TGE Catering Limited for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of TGE Catering Limited , as a body, in accordance with the terms of our engagement letter dated 18 March 2021. Our work has been undertaken solely to prepare for your approval the accounts of TGE Catering Limited and state those matters that we have agreed to state to the directors of TGE Catering Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TGE Catering Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that TGE Catering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TGE Catering Limited . You consider that TGE Catering Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of TGE Catering Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Dr. Ceri Williams
12/02/2024
Oxwich Accountancy Limited
ICAEW member firm number C006246679
113 Canalside
Redhill
Surrey
RH1 2FH
Page 2
Page 3
Balance Sheet
Registered number: 13275658
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,517 4,841
3,517 4,841
CURRENT ASSETS
Stocks 5 135 135
Debtors 6 5,040 547
Cash at bank and in hand 1,761 2,695
6,936 3,377
Creditors: Amounts Falling Due Within One Year 7 (8,603 ) (14,719 )
NET CURRENT ASSETS (LIABILITIES) (1,667 ) (11,342 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,850 (6,501 )
NET ASSETS/(LIABILITIES) 1,850 (6,501 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,849 (6,502 )
SHAREHOLDERS' FUNDS 1,850 (6,501)
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For the year ending 31 March 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 Aaron Strachan
Director
Mr Ian Strachan
Director
12/02/2024
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
TGE Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13275658 . The registered office is 113 Canalside, Redhill, Surrey, RH1 2FH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 3
Computer Equipment 3
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 6,609 71 6,680
Additions 1,156 34 1,190
As at 31 March 2023 7,765 105 7,870
Depreciation
As at 1 April 2022 1,806 33 1,839
Provided during the period 2,473 41 2,514
As at 31 March 2023 4,279 74 4,353
Net Book Value
As at 31 March 2023 3,486 31 3,517
As at 1 April 2022 4,803 38 4,841
5. Stocks
31 March 2023 31 March 2022
£ £
Materials 135 135
135 135
6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 4,500 405
Prepayments and accrued income 540 142
5,040 547
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7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors (15 ) 844
Other loans 2,500 -
Other taxes and social security 241 159
Net wages - 797
Directors' loan accounts 5,877 12,919
8,603 14,719
8. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in the balance sheet are loans received from company directors totalling £12,920. Loans are non interest bearing and repayable on demand.
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