1 August 2022 false Taxfiler 2024.5 true 12122026business:PrivateLimitedCompanyLtd2022-08-012023-07-31 121220262022-07-31 121220262022-08-012023-07-31 12122026business:AuditExemptWithAccountantsReport2022-08-012023-07-31 12122026business:FilletedAccounts2022-08-012023-07-31 121220262023-07-31 12122026business:Director12022-08-012023-07-31 12122026business:Director22022-08-012023-07-31 12122026business:RegisteredOffice2022-08-012023-07-31 121220262022-07-31 12122026core:WithinOneYear2023-07-31 12122026core:WithinOneYear2022-07-31 12122026core:AfterOneYear2023-07-31 12122026core:AfterOneYear2022-07-31 12122026core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 12122026core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 12122026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 12122026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 12122026core:PreviouslyStatedAmount2023-07-31 12122026core:PreviouslyStatedAmount2022-07-31 12122026business:SmallEntities2022-08-012023-07-31 12122026countries:EnglandWales2022-08-012023-07-31 12122026core:MotorVehicles2022-08-012023-07-31 12122026core:FurnitureFittings2022-08-012023-07-31 12122026core:ComputerEquipment2022-08-012023-07-31 12122026core:PlantMachinery2022-07-31 12122026core:MotorVehicles2022-07-31 12122026core:ComputerEquipment2022-07-31 12122026core:PlantMachinery2022-08-012023-07-31 12122026core:PlantMachinery2023-07-31 12122026core:MotorVehicles2023-07-31 12122026core:ComputerEquipment2023-07-31 12122026business:OrdinaryShareClass12022-08-012023-07-31 12122026business:OrdinaryShareClass12021-08-012022-07-31 12122026core:BetweenOneFiveYears2023-07-31 12122026core:BetweenOneFiveYears2022-07-31 121220262021-08-012022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12122026 (England and Wales)
JULIENEST CATERING SERVICES LTD Unaudited accounts for the year ended 31 July 2023
JULIENEST CATERING SERVICES LTD Unaudited accounts Contents
Page
- 2 -
JULIENEST CATERING SERVICES LTD Company Information for the year ended 31 July 2023
Directors
Juliet Amoah Ernest Kwabena Amoah
Company Number
12122026 (England and Wales)
Registered Office
3 LESLIE FOSTER CLOSE BARKING IG11 0FN ENGLAND
Accountants
D K OBENG GROUP 120 DALMALLY ROAD CROYDON SURREY CR0 6LT
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JULIENEST CATERING SERVICES LTD for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JULIENEST CATERING SERVICES LTD for the year ended 31 July 2023 as set out on pages 5 - 8 from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of JULIENEST CATERING SERVICES LTD, as a body, in accordance with the terms of our engagement letter dated 30 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of JULIENEST CATERING SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of JULIENEST CATERING SERVICES LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JULIENEST CATERING SERVICES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JULIENEST CATERING SERVICES 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 loss of JULIENEST CATERING SERVICES LTD. You consider that JULIENEST CATERING SERVICES 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 JULIENEST CATERING SERVICES 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.
D K OBENG GROUP Chartered Accountants 120 DALMALLY ROAD CROYDON SURREY CR0 6LT 24 July 2024
- 4 -
JULIENEST CATERING SERVICES LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
50,068 
7,215 
Current assets
Inventories
93,867 
43,050 
Debtors
16,121 
9,191 
Cash at bank and in hand
27,360 
18,402 
137,348 
70,643 
Creditors: amounts falling due within one year
(195,812)
(48,322)
Net current (liabilities)/assets
(58,464)
22,321 
Total assets less current liabilities
(8,396)
29,536 
Creditors: amounts falling due after more than one year
(16,333)
(23,333)
Provisions for liabilities
Deferred tax
(9,513)
(1,371)
Net (liabilities)/assets
(34,242)
4,832 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(34,342)
4,732 
Shareholders' funds
(34,242)
4,832 
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Juliet Amoah Director Company Registration No. 12122026
- 5 -
JULIENEST CATERING SERVICES LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
JULIENEST CATERING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12122026. The registered office is 3 LESLIE FOSTER CLOSE, BARKING, IG11 0FN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised once the services are delivered to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
33.33
Fixtures & fittings
33.33
Computer equipment
33.33
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
JULIENEST CATERING SERVICES LTD Notes to the Accounts for the year ended 31 July 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The Financial Statements have been prepared on a going concern basis, despite the company's balance sheet showing net liabilities of £34,342. This does not indicate that the company may be unable to continue trading. Based on the current forecasts the directors have indicated that they have the resources to make funds available to the company to enable it to meet its debts as and when they fall due for a period of at least twelve months from the date of approval of these financial statements and they are of the opinion that the going concern basis is appropriate.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
11,041 
- 
1,321 
12,362 
Additions
14,472 
33,928 
1,039 
49,439 
At 31 July 2023
25,513 
33,928 
2,360 
61,801 
Depreciation
At 1 August 2022
4,184 
- 
963 
5,147 
Charge for the year
3,884 
1,904 
798 
6,586 
At 31 July 2023
8,068 
1,904 
1,761 
11,733 
Net book value
At 31 July 2023
17,445 
32,024 
599 
50,068 
At 31 July 2022
6,857 
- 
358 
7,215 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
93,867 
43,050 
93,867 
43,050 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
5,621 
9,191 
Other debtors
10,500 
- 
16,121 
9,191 
- 7 -
JULIENEST CATERING SERVICES LTD Notes to the Accounts for the year ended 31 July 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
7,000 
7,000 
VAT
8,413 
3,816 
Trade creditors
3,073 
- 
Taxes and social security
10,963 
6,408 
Other creditors
103,716 
11,466 
Loans from directors
48,064 
17,432 
Accruals
14,583 
2,200 
195,812 
48,322 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,333 
23,333 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 July 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
42,000 
18,000 
Later than one year and not later than five years
73,500 
18,000 
115,500 
36,000 
11
Average number of employees
During the year the average number of employees was 21 (2022: 14).
- 8 -