IRIS Accounts Production v24.1.0.578 11018937 director 1.11.22 31.10.23 31.10.23 catering. false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110189372022-10-31110189372023-10-31110189372022-11-012023-10-31110189372021-10-31110189372021-11-012022-10-31110189372022-10-3111018937ns15:EnglandWales2022-11-012023-10-3111018937ns14:PoundSterling2022-11-012023-10-3111018937ns10:Director12022-11-012023-10-3111018937ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3111018937ns10:SmallEntities2022-11-012023-10-3111018937ns10:AuditExemptWithAccountantsReport2022-11-012023-10-3111018937ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3111018937ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3111018937ns10:FullAccounts2022-11-012023-10-3111018937ns10:RegisteredOffice2022-11-012023-10-3111018937ns5:CurrentFinancialInstruments2023-10-3111018937ns5:CurrentFinancialInstruments2022-10-3111018937ns5:Non-currentFinancialInstruments2023-10-3111018937ns5:Non-currentFinancialInstruments2022-10-3111018937ns5:ShareCapital2023-10-3111018937ns5:ShareCapital2022-10-3111018937ns5:RetainedEarningsAccumulatedLosses2023-10-3111018937ns5:RetainedEarningsAccumulatedLosses2022-10-3111018937ns5:PlantMachinery2022-11-012023-10-3111018937ns5:OwnedAssets2022-11-012023-10-3111018937ns5:OwnedAssets2021-11-012022-10-3111018937ns5:PlantMachinery2022-10-3111018937ns5:PlantMachinery2023-10-3111018937ns5:PlantMachinery2022-10-3111018937ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3111018937ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31110189371ns10:Director12022-10-31110189371ns10:Director12021-10-31110189371ns10:Director12022-11-012023-10-31110189371ns10:Director12021-11-012022-10-31110189371ns10:Director12023-10-31110189371ns10:Director12022-10-31
REGISTERED NUMBER: 11018937 (England and Wales)















Report of the Director and

Financial Statements for the Year Ended 31 October 2023

for

CBP Catering Ltd

CBP Catering Ltd (Registered number: 11018937)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


CBP Catering Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: C B Palmer





REGISTERED OFFICE: 97 Cambridge Road
Crosby
Liverpool
Merseyside
L23 7TX





REGISTERED NUMBER: 11018937 (England and Wales)





ACCOUNTANTS: M P Greaves Limited
Chartered Certified Accountants
74 Marmot Road
Liverpool
Merseyside
L37 6GB

CBP Catering Ltd (Registered number: 11018937)

Report of the Director
for the Year Ended 31 October 2023

The director presents his report with the financial statements of the company for the year ended 31 October 2023.

DIRECTOR
C B Palmer held office during the whole of the period from 1 November 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





C B Palmer - Director


23 July 2024

CBP Catering Ltd (Registered number: 11018937)

Income Statement
for the Year Ended 31 October 2023

31.10.23 31.10.22
Notes £    £   

TURNOVER 275,187 166,670

Cost of sales 130,019 45,569
GROSS PROFIT 145,168 121,101

Administrative expenses 130,414 69,271
OPERATING PROFIT 4 14,754 51,830


Interest payable and similar expenses 431 280
PROFIT BEFORE TAXATION 14,323 51,550

Tax on profit 2,024 9,472
PROFIT FOR THE FINANCIAL YEAR 12,299 42,078

CBP Catering Ltd (Registered number: 11018937)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 38,792 35,932

CURRENT ASSETS
Stocks 5,000 3,500
Debtors 6 6,663 1,819
Cash at bank 10,516 5,904
22,179 11,223
CREDITORS
Amounts falling due within one year 7 51,871 35,604
NET CURRENT LIABILITIES (29,692 ) (24,381 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,100

11,551

CREDITORS
Amounts falling due after more than one
year

8

4,796

7,296
NET ASSETS 4,304 4,255

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,204 4,155
4,304 4,255

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 director acknowledges his 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 July 2024 and were signed by:



C B Palmer - Director


CBP Catering Ltd (Registered number: 11018937)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

CBP Catering Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

CBP Catering Ltd (Registered number: 11018937)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. OPERATING PROFIT

The operating profit is stated after charging:

31.10.23 31.10.22
£    £   
Depreciation - owned assets 12,931 11,978

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 53,919
Additions 15,791
At 31 October 2023 69,710
DEPRECIATION
At 1 November 2022 17,987
Charge for year 12,931
At 31 October 2023 30,918
NET BOOK VALUE
At 31 October 2023 38,792
At 31 October 2022 35,932

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 4,830 -
Other debtors 1,833 1,819
6,663 1,819

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 2,500 2,500
Trade creditors (1 ) -
Taxation and social security 39,678 13,514
Other creditors 9,694 19,590
51,871 35,604

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bank loans 4,796 7,296

CBP Catering Ltd (Registered number: 11018937)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

31.10.23 31.10.22
£    £   
C B Palmer
Balance outstanding at start of year - 4,907
Amounts repaid - (4,907 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -