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REGISTERED NUMBER: 07284664 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

A & N CATERING LIMITED

A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

A & N CATERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: Aziz Alami Hamdouni
Nisrine Alami Hamdouni





REGISTERED OFFICE: 105 Mayfair Avenue
Ilford
IG1 3DH





REGISTERED NUMBER: 07284664 (England and Wales)





ACCOUNTANTS: Ashford Louis
Chartered Certified Accountants
187 High Road Leyton
London
E15 2BY

A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)

BALANCE SHEET
31 OCTOBER 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 50,391 64,604
Tangible assets 5 78,262 92,333
128,653 156,937

CURRENT ASSETS
Stocks 2,108 2,906
Debtors 6 17,824 16,434
Cash at bank and in hand 50,589 59,172
70,521 78,512
CREDITORS
Amounts falling due within one year 7 95,776 79,954
NET CURRENT LIABILITIES (25,255 ) (1,442 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,398

155,495

CREDITORS
Amounts falling due after more than one
year

8

26,104

35,833
NET ASSETS 77,294 119,662

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 77,194 119,562
SHAREHOLDERS' FUNDS 77,294 119,662

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)

BALANCE SHEET - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:





Aziz Alami Hamdouni - Director


A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

A & N Catering Limited 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 represents net invoiced sales of goods and services, excluding value added tax. The total turnover of the company for the year has been derived from the provision of goods and services falling within the company's principal activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, was being amortised evenly over its estimated useful life of twenty year until October 2017 when the remaining net book value is amortised evenly over ten 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents
Patents are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful lives.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - not provided
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.


A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

2. ACCOUNTING POLICIES - continued
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.

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.

No going concern
No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the director.

Leasing
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 14 ).

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 November 2022
and 31 October 2023 174,325 14,053 188,378
AMORTISATION
At 1 November 2022 115,925 7,849 123,774
Amortisation for year 13,510 703 14,213
At 31 October 2023 129,435 8,552 137,987
NET BOOK VALUE
At 31 October 2023 44,890 5,501 50,391
At 31 October 2022 58,400 6,204 64,604

A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022
and 31 October 2023 1 198,077 4,496 8,186 210,760
DEPRECIATION
At 1 November 2022 - 107,972 4,198 6,257 118,427
Charge for year - 13,515 74 482 14,071
At 31 October 2023 - 121,487 4,272 6,739 132,498
NET BOOK VALUE
At 31 October 2023 1 76,590 224 1,447 78,262
At 31 October 2022 1 90,105 298 1,929 92,333

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 17,824 13,244
Other debtors - 3,190
17,824 16,434

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 40,440 31,305
Taxation and social security 27,877 28,298
Other creditors 27,459 20,351
95,776 79,954

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bank loans 26,104 35,833

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
100 Ordinary £1 100 100

A & N CATERING LIMITED (REGISTERED NUMBER: 07284664)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

10. RESERVES
Retained
earnings
£   

At 1 November 2022 119,562
Deficit for the year (18,368 )
Dividends (24,000 )
At 31 October 2023 77,194

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company paid dividends totalling £24,000 (2022 : £52,600) to the directors.

At the balance sheet date, the company owed its directors £9,913 (2022 : £1,086).

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
A & N CATERING LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & N Catering Limited for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of A & N Catering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & N Catering Limited and state those matters that we have agreed to state to the Board of Directors of A & N Catering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & N Catering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A & N Catering Limited. You consider that A & N Catering Limited 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 financial statements of A & N 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 statutory financial statements.






Ashford Louis
Chartered Certified Accountants
187 High Road Leyton
London
E15 2BY


25 July 2024