2023-01-012023-12-312023-12-31false12374685M&A CATERING OSWESTRY LTD2024-08-1656101iso4217:GBPxbrli:pure123746852023-01-01123746852023-12-31123746852023-01-012023-12-31123746852022-01-01123746852022-12-31123746852022-01-012022-12-3112374685bus:SmallEntities2023-01-012023-12-3112374685bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3112374685bus:AbridgedAccounts2023-01-012023-12-3112374685bus:PrivateLimitedCompanyLtd2023-01-012023-12-3112374685core:WithinOneYear2023-12-3112374685core:AfterOneYear2023-12-3112374685core:WithinOneYear2022-12-3112374685core:AfterOneYear2022-12-3112374685core:ShareCapital2023-12-3112374685core:SharePremium2023-12-3112374685core:RevaluationReserve2023-12-3112374685core:OtherReservesSubtotal2023-12-3112374685core:RetainedEarningsAccumulatedLosses2023-12-3112374685core:ShareCapital2022-12-3112374685core:SharePremium2022-12-3112374685core:RevaluationReserve2022-12-3112374685core:OtherReservesSubtotal2022-12-3112374685core:RetainedEarningsAccumulatedLosses2022-12-3112374685core:LandBuildings2023-12-3112374685core:PlantMachinery2023-12-3112374685core:Vehicles2023-12-3112374685core:FurnitureFittings2023-12-3112374685core:OfficeEquipment2023-12-3112374685core:NetGoodwill2023-12-3112374685core:IntangibleAssetsOtherThanGoodwill2023-12-3112374685core:ListedExchangeTraded2023-12-3112374685core:UnlistedNon-exchangeTraded2023-12-3112374685core:LandBuildings2022-12-3112374685core:PlantMachinery2022-12-3112374685core:Vehicles2022-12-3112374685core:FurnitureFittings2022-12-3112374685core:OfficeEquipment2022-12-3112374685core:NetGoodwill2022-12-3112374685core:IntangibleAssetsOtherThanGoodwill2022-12-3112374685core:ListedExchangeTraded2022-12-3112374685core:UnlistedNon-exchangeTraded2022-12-3112374685core:LandBuildings2023-01-012023-12-3112374685core:PlantMachinery2023-01-012023-12-3112374685core:Vehicles2023-01-012023-12-3112374685core:FurnitureFittings2023-01-012023-12-3112374685core:OfficeEquipment2023-01-012023-12-3112374685core:NetGoodwill2023-01-012023-12-3112374685core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3112374685core:ListedExchangeTraded2023-01-012023-12-3112374685core:UnlistedNon-exchangeTraded2023-01-012023-12-3112374685core:MoreThanFiveYears2023-01-012023-12-3112374685core:Non-currentFinancialInstruments2023-12-3112374685core:Non-currentFinancialInstruments2022-12-3112374685dpl:CostSales2023-01-012023-12-3112374685dpl:DistributionCosts2023-01-012023-12-3112374685core:LandBuildings2023-01-012023-12-3112374685core:PlantMachinery2023-01-012023-12-3112374685core:Vehicles2023-01-012023-12-3112374685core:FurnitureFittings2023-01-012023-12-3112374685core:OfficeEquipment2023-01-012023-12-3112374685dpl:AdministrativeExpenses2023-01-012023-12-3112374685core:NetGoodwill2023-01-012023-12-3112374685core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3112374685dpl:GroupUndertakings2023-01-012023-12-3112374685dpl:ParticipatingInterests2023-01-012023-12-3112374685dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3112374685core:ListedExchangeTraded2023-01-012023-12-3112374685dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3112374685core:UnlistedNon-exchangeTraded2023-01-012023-12-3112374685dpl:CostSales2022-01-012022-12-3112374685dpl:DistributionCosts2022-01-012022-12-3112374685core:LandBuildings2022-01-012022-12-3112374685core:PlantMachinery2022-01-012022-12-3112374685core:Vehicles2022-01-012022-12-3112374685core:FurnitureFittings2022-01-012022-12-3112374685core:OfficeEquipment2022-01-012022-12-3112374685dpl:AdministrativeExpenses2022-01-012022-12-3112374685core:NetGoodwill2022-01-012022-12-3112374685core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3112374685dpl:GroupUndertakings2022-01-012022-12-3112374685dpl:ParticipatingInterests2022-01-012022-12-3112374685dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3112374685core:ListedExchangeTraded2022-01-012022-12-3112374685dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3112374685core:UnlistedNon-exchangeTraded2022-01-012022-12-3112374685core:NetGoodwill2023-12-3112374685core:IntangibleAssetsOtherThanGoodwill2023-12-3112374685core:LandBuildings2023-12-3112374685core:PlantMachinery2023-12-3112374685core:Vehicles2023-12-3112374685core:FurnitureFittings2023-12-3112374685core:OfficeEquipment2023-12-3112374685core:AfterOneYear2023-12-3112374685core:WithinOneYear2023-12-3112374685core:ListedExchangeTraded2023-12-3112374685core:UnlistedNon-exchangeTraded2023-12-3112374685core:ShareCapital2023-12-3112374685core:SharePremium2023-12-3112374685core:RevaluationReserve2023-12-3112374685core:OtherReservesSubtotal2023-12-3112374685core:RetainedEarningsAccumulatedLosses2023-12-3112374685core:NetGoodwill2022-12-3112374685core:IntangibleAssetsOtherThanGoodwill2022-12-3112374685core:LandBuildings2022-12-3112374685core:PlantMachinery2022-12-3112374685core:Vehicles2022-12-3112374685core:FurnitureFittings2022-12-3112374685core:OfficeEquipment2022-12-3112374685core:AfterOneYear2022-12-3112374685core:WithinOneYear2022-12-3112374685core:ListedExchangeTraded2022-12-3112374685core:UnlistedNon-exchangeTraded2022-12-3112374685core:ShareCapital2022-12-3112374685core:SharePremium2022-12-3112374685core:RevaluationReserve2022-12-3112374685core:OtherReservesSubtotal2022-12-3112374685core:RetainedEarningsAccumulatedLosses2022-12-3112374685core:NetGoodwill2022-01-0112374685core:IntangibleAssetsOtherThanGoodwill2022-01-0112374685core:LandBuildings2022-01-0112374685core:PlantMachinery2022-01-0112374685core:Vehicles2022-01-0112374685core:FurnitureFittings2022-01-0112374685core:OfficeEquipment2022-01-0112374685core:AfterOneYear2022-01-0112374685core:WithinOneYear2022-01-0112374685core:ListedExchangeTraded2022-01-0112374685core:UnlistedNon-exchangeTraded2022-01-0112374685core:ShareCapital2022-01-0112374685core:SharePremium2022-01-0112374685core:RevaluationReserve2022-01-0112374685core:OtherReservesSubtotal2022-01-0112374685core:RetainedEarningsAccumulatedLosses2022-01-0112374685core:AfterOneYear2023-01-012023-12-3112374685core:WithinOneYear2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3112374685core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3112374685core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3112374685core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3112374685core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3112374685core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3112374685bus:Director12023-01-012023-12-31

M&A CATERING OSWESTRY LTD

Registered Number
12374685
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

M&A CATERING OSWESTRY LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Naseema Begum

Registered Address

Six Ways Business Centre
1 Guildford Street
Birmingham
B19 2HN

Place of Business


Registered Number

12374685 (England and Wales)
M&A CATERING OSWESTRY LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets39,87812,348
9,87812,348
Current assets
Stocks3,1331,957
Debtors131,7639,945
Cash at bank and on hand65,978142,260
200,874154,162
Creditors amounts falling due within one year(71,514)(41,803)
Net current assets (liabilities)129,360112,359
Total assets less current liabilities139,238124,707
Creditors amounts falling due after one year(16,987)(20,205)
Net assets122,251104,502
Capital and reserves
Called up share capital100100
Profit and loss account122,151104,402
Shareholders' funds122,251104,502
The financial statements were approved and authorised for issue by the Director on 16 August 2024, and are signed on its behalf by:
Naseema Begum
Director
Registered Company No. 12374685
M&A CATERING OSWESTRY LTD
Notes to the Financial Statements
for the year ended 31 December 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.
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
Fixtures and fittings20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1010
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2318,375
At 31 December 2318,375
Depreciation and impairment
At 01 January 236,027
Charge for year2,470
At 31 December 238,497
Net book value
At 31 December 239,878
At 31 December 2212,348