2022-08-012023-07-312023-07-31false13501951Willesden Catering Ltd2024-07-30iso4217:GBPxbrli:pure135019512022-08-01135019512023-07-31135019512022-08-012023-07-31135019512021-07-08135019512022-07-31135019512021-07-082022-07-3113501951bus:SmallEntities2022-08-012023-07-3113501951bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3113501951bus:FullAccounts2022-08-012023-07-3113501951bus:PrivateLimitedCompanyLtd2022-08-012023-07-3113501951core:WithinOneYear2023-07-3113501951core:AfterOneYear2023-07-3113501951core:WithinOneYear2022-07-3113501951core:AfterOneYear2022-07-3113501951core:ShareCapital2023-07-3113501951core:SharePremium2023-07-3113501951core:RevaluationReserve2023-07-3113501951core:OtherReservesSubtotal2023-07-3113501951core:RetainedEarningsAccumulatedLosses2023-07-3113501951core:ShareCapital2022-07-3113501951core:SharePremium2022-07-3113501951core:RevaluationReserve2022-07-3113501951core:OtherReservesSubtotal2022-07-3113501951core:RetainedEarningsAccumulatedLosses2022-07-3113501951core:LandBuildings2023-07-3113501951core:PlantMachinery2023-07-3113501951core:Vehicles2023-07-3113501951core:FurnitureFittings2023-07-3113501951core:OfficeEquipment2023-07-3113501951core:NetGoodwill2023-07-3113501951core:IntangibleAssetsOtherThanGoodwill2023-07-3113501951core:ListedExchangeTraded2023-07-3113501951core:UnlistedNon-exchangeTraded2023-07-3113501951core:LandBuildings2022-07-3113501951core:PlantMachinery2022-07-3113501951core:Vehicles2022-07-3113501951core:FurnitureFittings2022-07-3113501951core:OfficeEquipment2022-07-3113501951core:NetGoodwill2022-07-3113501951core:IntangibleAssetsOtherThanGoodwill2022-07-3113501951core:ListedExchangeTraded2022-07-3113501951core:UnlistedNon-exchangeTraded2022-07-3113501951core:LandBuildings2022-08-012023-07-3113501951core:PlantMachinery2022-08-012023-07-3113501951core:Vehicles2022-08-012023-07-3113501951core:FurnitureFittings2022-08-012023-07-3113501951core:OfficeEquipment2022-08-012023-07-3113501951core:NetGoodwill2022-08-012023-07-3113501951core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3113501951core:ListedExchangeTraded2022-08-012023-07-3113501951core:UnlistedNon-exchangeTraded2022-08-012023-07-3113501951core:MoreThanFiveYears2022-08-012023-07-3113501951core:Non-currentFinancialInstruments2023-07-3113501951core:Non-currentFinancialInstruments2022-07-3113501951dpl:CostSales2022-08-012023-07-3113501951dpl:DistributionCosts2022-08-012023-07-3113501951core:LandBuildings2022-08-012023-07-3113501951core:PlantMachinery2022-08-012023-07-3113501951core:Vehicles2022-08-012023-07-3113501951core:FurnitureFittings2022-08-012023-07-3113501951core:OfficeEquipment2022-08-012023-07-3113501951dpl:AdministrativeExpenses2022-08-012023-07-3113501951core:NetGoodwill2022-08-012023-07-3113501951core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3113501951dpl:GroupUndertakings2022-08-012023-07-3113501951dpl:ParticipatingInterests2022-08-012023-07-3113501951dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3113501951core:ListedExchangeTraded2022-08-012023-07-3113501951dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3113501951core:UnlistedNon-exchangeTraded2022-08-012023-07-3113501951dpl:CostSales2021-07-082022-07-3113501951dpl:DistributionCosts2021-07-082022-07-3113501951core:LandBuildings2021-07-082022-07-3113501951core:PlantMachinery2021-07-082022-07-3113501951core:Vehicles2021-07-082022-07-3113501951core:FurnitureFittings2021-07-082022-07-3113501951core:OfficeEquipment2021-07-082022-07-3113501951dpl:AdministrativeExpenses2021-07-082022-07-3113501951core:NetGoodwill2021-07-082022-07-3113501951core:IntangibleAssetsOtherThanGoodwill2021-07-082022-07-3113501951dpl:GroupUndertakings2021-07-082022-07-3113501951dpl:ParticipatingInterests2021-07-082022-07-3113501951dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-082022-07-3113501951core:ListedExchangeTraded2021-07-082022-07-3113501951dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-082022-07-3113501951core:UnlistedNon-exchangeTraded2021-07-082022-07-3113501951core:NetGoodwill2023-07-3113501951core:IntangibleAssetsOtherThanGoodwill2023-07-3113501951core:LandBuildings2023-07-3113501951core:PlantMachinery2023-07-3113501951core:Vehicles2023-07-3113501951core:FurnitureFittings2023-07-3113501951core:OfficeEquipment2023-07-3113501951core:AfterOneYear2023-07-3113501951core:WithinOneYear2023-07-3113501951core:ListedExchangeTraded2023-07-3113501951core:UnlistedNon-exchangeTraded2023-07-3113501951core:ShareCapital2023-07-3113501951core:SharePremium2023-07-3113501951core:RevaluationReserve2023-07-3113501951core:OtherReservesSubtotal2023-07-3113501951core:RetainedEarningsAccumulatedLosses2023-07-3113501951core:NetGoodwill2022-07-3113501951core:IntangibleAssetsOtherThanGoodwill2022-07-3113501951core:LandBuildings2022-07-3113501951core:PlantMachinery2022-07-3113501951core:Vehicles2022-07-3113501951core:FurnitureFittings2022-07-3113501951core:OfficeEquipment2022-07-3113501951core:AfterOneYear2022-07-3113501951core:WithinOneYear2022-07-3113501951core:ListedExchange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Willesden Catering Ltd

Registered Number
13501951
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Willesden Catering Ltd
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Nihat Algul

Registered Address

13-15 Walm Lane
London
NW2 5SJ

Registered Number

13501951 (England and Wales)
Willesden Catering Ltd
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4146,046147,446
146,046147,446
Current assets
Stocks563,8541,567
Debtors6251,21053,741
Cash at bank and on hand31,347155,098
346,411210,406
Creditors amounts falling due within one year7(234,635)(224,839)
Net current assets (liabilities)111,776(14,433)
Total assets less current liabilities257,822133,013
Provisions for liabilities8(1,772)-
Net assets256,050133,013
Capital and reserves
Called up share capital100100
Profit and loss account255,950132,913
Shareholders' funds256,050133,013
The financial statements were approved and authorised for issue by the Director on 30 July 2024, and are signed on its behalf by:
Nihat Algul
Director
Registered Company No. 13501951
Willesden Catering Ltd
Notes to the Financial Statements
for the year ended 31 July 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
2.Average number of employees

20232022
Average number of employees during the year1615
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 August 22137,50011,542149,042
Additions-680680
At 31 July 23137,50012,222149,722
Depreciation and impairment
At 01 August 22-1,5961,596
Charge for year-2,0802,080
At 31 July 23-3,6763,676
Net book value
At 31 July 23137,5008,546146,046
At 31 July 22137,5009,946147,446
5.Stocks

2023

2022

££
Finished goods63,8541,567
Total63,8541,567
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables6,309-
Other debtors244,90152,333
Prepayments and accrued income-1,408
Total251,21053,741
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables56,34963,336
Taxation and social security157,957137,252
Other creditors329-
Accrued liabilities and deferred income20,00024,251
Total234,635224,839
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,772-
Total1,772-