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Registered Number: 07169497
England and Wales

 

 

 

M & B CATERERS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of M & B Caterers Ltd 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 M & B Caterers Ltd for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companies accounting records and from information and explanations you have given us.


As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.


Our work has been undertaken solely to prepare for your approval the accounts M & B Caterers Ltd and state those matters that we have agreed to state to the Board of Directors of M & B Caterers Ltd, 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 M & B Caterers Ltd and its Board of Directors as a body for our work or for this report.


It is your duty to ensure that M & B Caterers Ltd 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 of M & B Caterers Ltd.
You consider that M & B Caterers Ltd is exempt from the statutory audit requirement for the year.


We have not been instructed to carry out an audit or a review of the accounts of M & B Caterers Ltd. 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 statutory accounts 31 March 2023.











....................................................
aa Chartered Accountants
Fenlake House,
Fenlake Business Centre,
Fengate,
Peterborough,
PE1 5BQ
30 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 11,678    14,073 
11,678    14,073 
Current assets      
Debtors: amounts falling due within one year 20,200    34,146 
Cash at bank and in hand 37,207    20,416 
57,407    54,562 
Creditors: amount falling due within one year (122,233)   (117,046)
Net current assets (64,826)   (62,484)
 
Total assets less current liabilities (53,148)   (48,411)
Provisions for liabilities (883)   (883)
Net assets (54,031)   (49,294)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (54,131)   (49,394)
Shareholder's funds (54,031)   (49,294)
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 April 2024 and were signed on its behalf by:


-------------------------------
Sutharathon Phangtham
Director
2
General Information
M & B Caterers Ltd is a private company, limited by shares, registered in England and Wales, registration number 07169497, registration address Fenlake House, Fenlake Business Centre, Cambridgeshire, Peterborough, PE1 5BQ.

The presentation currency is £ sterling
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements, and have agreed not to withdraw there directors loan for the foreseeable future.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 10 (2022 : 11).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2022 12,623    13,696    23,441    979    50,739 
Additions        
Disposals        
At 31 March 2023 12,623    13,696    23,441    979    50,739 
Depreciation
At 01 April 2022 10,079    10,956    14,757    874    36,666 
Charge for year 509    548    1,303    35    2,395 
On disposals        
At 31 March 2023 10,588    11,504    16,060    909    39,061 
Net book values
Closing balance as at 31 March 2023 2,035    2,192    7,381    70    11,678 
Opening balance as at 01 April 2022 2,544    2,740    8,684    105    14,073 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

5.

Director’s loan

Directors Loan

The directors have advanced the company the company an interest free loan repayable on demand of £105,933, (2022: £109,204 ).
3