2022-07-012023-06-302023-06-30false07256333Cheviot Catering and Refrigeration 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Cheviot Catering and Refrigeration Limited

Registered Number
07256333
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

Cheviot Catering and Refrigeration Limited
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

WILKINSON, David Leonard

Registered Address

C/O Armstrong Watson 1st Floor
One Strawberry Lane
Newcastle Upon Tyne
NE1 4BX

Registered Number

07256333 (England and Wales)
Cheviot Catering and Refrigeration Limited
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets39,62212,806
9,62212,806
Current assets
Stocks8,0385,329
Debtors9,0508,698
Cash at bank and on hand18,5719,634
35,65923,661
Creditors amounts falling due within one year5(23,096)(21,805)
Net current assets (liabilities)12,5631,856
Total assets less current liabilities22,18514,662
Provisions for liabilities6(1,828)(2,433)
Net assets20,35712,229
Capital and reserves
Called up share capital11
Profit and loss account20,35612,228
Shareholders' funds20,35712,229
The financial statements were approved and authorised for issue by the Director on 12 March 2024, and are signed on its behalf by:
WILKINSON, David Leonard
Director
Registered Company No. 07256333
Cheviot Catering and Refrigeration Limited
Notes to the Financial Statements
for the year ended 30 June 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment15
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 July 2217,00020017,200
At 30 June 2317,00020017,200
Depreciation and impairment
At 01 July 224,364304,394
Charge for year3,159253,184
At 30 June 237,523557,578
Net book value
At 30 June 239,4771459,622
At 30 June 2212,63617012,806
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables7,6857,339
Prepayments and accrued income1,3651,359
Total9,0508,698
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,6613,639
Taxation and social security7,3816,233
Other creditors8,0299,032
Accrued liabilities and deferred income3,0252,901
Total23,09621,805
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
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,8282,433
Total1,8282,433
7.Related party transactions
During the year the director had a loan account with the company. At the balance sheet date the company owed the director £8,029 (2022: £9,032). This loan is unsecured, interest free and repayable upon demand.