Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 13391728 C A Luke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13391728 2023-05-31 13391728 2024-05-31 13391728 2023-06-01 2024-05-31 13391728 frs-core:CurrentFinancialInstruments 2024-05-31 13391728 frs-core:NetGoodwill 2024-05-31 13391728 frs-core:NetGoodwill 2023-06-01 2024-05-31 13391728 frs-core:NetGoodwill 2023-05-31 13391728 frs-core:PlantMachinery 2024-05-31 13391728 frs-core:PlantMachinery 2023-06-01 2024-05-31 13391728 frs-core:PlantMachinery 2023-05-31 13391728 frs-core:ShareCapital 2024-05-31 13391728 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13391728 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13391728 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 13391728 frs-bus:SmallEntities 2023-06-01 2024-05-31 13391728 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13391728 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 13391728 frs-bus:Director1 2023-06-01 2024-05-31 13391728 frs-core:CurrentFinancialInstruments 1 2024-05-31 13391728 frs-countries:EnglandWales 2023-06-01 2024-05-31 13391728 2022-05-31 13391728 2023-05-31 13391728 2022-06-01 2023-05-31 13391728 frs-core:CurrentFinancialInstruments 2023-05-31 13391728 frs-core:ShareCapital 2023-05-31 13391728 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 13391728 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 13391728
C&D Catering Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
The Boss Partnership
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13391728
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 30,000
Tangible Assets 5 4,528 6,037
24,528 36,037
CURRENT ASSETS
Debtors 6 720 690
Cash at bank and in hand 2,187 1,144
2,907 1,834
Creditors: Amounts Falling Due Within One Year 7 (60,397 ) (60,427 )
NET CURRENT ASSETS (LIABILITIES) (57,490 ) (58,593 )
TOTAL ASSETS LESS CURRENT LIABILITIES (32,962 ) (22,556 )
NET LIABILITIES (32,962 ) (22,556 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (32,964 ) (22,558 )
SHAREHOLDERS' FUNDS (32,962) (22,556)
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C A Luke
Director
19/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C&D Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13391728 . The registered office is 5 Hawkesmoor Drive, Lichfield, WS14 9YH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%RB
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 50,000
As at 31 May 2024 50,000
Amortisation
As at 1 June 2023 20,000
Provided during the period 10,000
As at 31 May 2024 30,000
Net Book Value
As at 31 May 2024 20,000
As at 1 June 2023 30,000
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 10,550
As at 31 May 2024 10,550
Depreciation
As at 1 June 2023 4,513
Provided during the period 1,509
As at 31 May 2024 6,022
Net Book Value
As at 31 May 2024 4,528
As at 1 June 2023 6,037
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 720 688
Net wages - 2
720 690
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 720 688
Other taxes and social security - 103
Net wages 85 -
Pension Liabilities 7 11
Director's loan account 59,585 59,625
60,397 60,427
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5