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A B M Catering for Leisure Limited

Financial Statements for the Year Ended 30 April 2024






A B M Catering for Leisure Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: S P Gately
S P Gately
A M Bladon
G J Bennett



REGISTERED OFFICE: Allgate House
Clydesmuir Road Industrial Estate
Tremorfa
Cardiff
CF24 2QS



REGISTERED NUMBER: 02221416 (England and Wales)



ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA



BANKERS: Barclays Bank Plc
The Twyn
Caerphilly
CF83 1UE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
A B M Catering for Leisure Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A B M Catering for Leisure Limited for the year ended 30 April 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of A B M Catering for Leisure Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A B M Catering for Leisure Limited and state those matters that we have agreed to state to the Board of Directors of A B M Catering for Leisure Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A B M Catering for Leisure Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A B M Catering for Leisure Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A B M Catering for Leisure Limited. You consider that A B M Catering for Leisure Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A B M Catering for Leisure Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


31 July 2024

A B M Catering for Leisure Limited (Registered number: 02221416)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 59,750 48,338
Investments 5 100 100
59,850 48,438

CURRENT ASSETS
Stocks 446,937 1,039,563
Debtors 6 1,446,152 1,608,985
Cash at bank and in hand 1,585,112 757,083
3,478,201 3,405,631
CREDITORS
Amounts falling due within one year 7 2,695,404 2,664,805
NET CURRENT ASSETS 782,797 740,826
TOTAL ASSETS LESS CURRENT
LIABILITIES

842,647

789,264

CREDITORS
Amounts falling due after more than
one year

8

(26,789

)

(38,267

)

PROVISIONS FOR LIABILITIES (15,000 ) -
NET ASSETS 800,858 750,997

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 799,858 749,997
SHAREHOLDERS' FUNDS 800,858 750,997

A B M Catering for Leisure Limited (Registered number: 02221416)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:





A M Bladon - Director


A B M Catering for Leisure Limited (Registered number: 02221416)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - over the lease term
Fixtures and fittings - 20% reducing balance
Motor vehicles - 25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Profit and Loss Account, 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.


A B M Catering for Leisure Limited (Registered number: 02221416)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


1. ACCOUNTING POLICIES - continued
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.

Pension costs
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.

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 20 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 178,026
AMORTISATION
At 1 May 2023
and 30 April 2024 178,026
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

A B M Catering for Leisure Limited (Registered number: 02221416)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Long and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 5,956 90,580 67,430 163,966
Additions - 2,610 19,750 22,360
At 30 April 2024 5,956 93,190 87,180 186,326
DEPRECIATION
At 1 May 2023 4,492 71,061 40,075 115,628
Charge for year 73 4,036 6,839 10,948
At 30 April 2024 4,565 75,097 46,914 126,576
NET BOOK VALUE
At 30 April 2024 1,391 18,093 40,266 59,750
At 30 April 2023 1,464 19,519 27,355 48,338

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 100
NET BOOK VALUE
At 30 April 2024 100
At 30 April 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,390,470 1,519,815
Deferred tax asset - 4,000
Prepayments & accrued income 55,682 85,170
1,446,152 1,608,985

A B M Catering for Leisure Limited (Registered number: 02221416)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans & overdrafts 7,709 9,894
Hire purchase contracts 3,574 6,376
Trade creditors 949,911 1,272,270
Amounts owed to group undertakings 200,000 366,152
Taxes & social security costs 366,431 270,881
Other creditors & accruals 1,167,779 739,232
2,695,404 2,664,805

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 16,667 26,667
Hire purchase contracts 10,122 11,600
26,789 38,267

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 13,696 17,976

The hire purchase contracts are secured over the assets to which they relate.

10. OTHER FINANCIAL COMMITMENTS

The company had outstanding leasing commitments of £26,029 (2023 - £44,154) at the year end.