2022-11-012023-10-312023-10-31false05650476S & U CATERING 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S & U CATERING LIMITED

Registered Number
05650476
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

S & U CATERING LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

ERGENCH, Mehmet

Registered Address

293 Green Lanes
London
N13 4XS

Registered Number

05650476 (England and Wales)
S & U CATERING LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets1,2591,678
1,2591,678
Current assets
Stocks63,7002,500
Debtors719,92825,061
Cash at bank and on hand49,89640,074
73,52467,635
Creditors amounts falling due within one year8(73,732)(67,469)
Net current assets (liabilities)(208)166
Total assets less current liabilities1,0511,844
Provisions for liabilities9(293)(293)
Net assets7581,551
Capital and reserves
Called up share capital100100
Profit and loss account6581,451
Shareholders' funds7581,551
The financial statements were approved and authorised for issue by the Director on 3 February 2024, and are signed on its behalf by:
ERGENCH, Mehmet
Director
Registered Company No. 05650476
S & U CATERING LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Intangible assets policy
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
Stocks policy
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax policy
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.
Government grants and other government assistance policy
Government grant received during the year has been accounted according to the policy per FRS 102. The performance model required that: (a) A grant that does not impose specified future performance-related conditions on the recipient is recognised in income when the grant proceeds are received or receivable. (b) A grant that imposes specified future performance-related conditions on the recipient is recognised in income only when the performance-related conditions are met. The accrual method requires that: (a) An entity classifies a grant either as a grant relating to revenue or a grant relating to assets. (b) Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate (Note: A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in income in the period in which it becomes receivable.) (c) Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.
Employee benefits policy
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.
4.Employee information

20232022
Average number of employees during the year32
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ERGENCH, Mehmet24,722(5,060)019,662
24,722(5,060)019,662
The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:
6.Stocks

2023

2022

££
Finished goods3,7002,500
Total3,7002,500
7.Debtors

2023

2022

££
Trade debtors / trade receivables266338
Other debtors19,66224,723
Total19,92825,061
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables18649
Taxation and social security37,80726,140
Other creditors35,73941,280
Total73,73267,469
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)293293
Total293293