2023-04-012024-03-312024-03-31false12206747ANDREW & EDYTA CATERING LTD2024-08-2356102iso4217:GBPxbrli:pure122067472023-04-01122067472024-03-31122067472023-04-012024-03-31122067472022-04-01122067472023-03-31122067472022-04-012023-03-3112206747bus:SmallEntities2023-04-012024-03-3112206747bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112206747bus:FullAccounts2023-04-012024-03-3112206747bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112206747core:WithinOneYear2024-03-3112206747core:AfterOneYear2024-03-3112206747core:WithinOneYear2023-03-3112206747core:AfterOneYear2023-03-3112206747core:ShareCapital2024-03-3112206747core:SharePremium2024-03-3112206747core:RevaluationReserve2024-03-3112206747core:OtherReservesSubtotal2024-03-3112206747core:RetainedEarningsAccumulatedLosses2024-03-3112206747core:ShareCapital2023-03-3112206747core:SharePremium2023-03-3112206747core:RevaluationReserve2023-03-3112206747core:OtherReservesSubtotal2023-03-3112206747core:RetainedEarningsAccumulatedLosses2023-03-3112206747core:LandBuildings2024-03-3112206747core:PlantMachinery2024-03-3112206747core:Vehicles2024-03-3112206747core:FurnitureFittings2024-03-3112206747core:OfficeEquipment2024-03-3112206747core:NetGoodwill2024-03-3112206747core:IntangibleAssetsOtherThanGoodwill2024-03-3112206747core:ListedExchangeTraded2024-03-3112206747core:UnlistedNon-exchangeTraded2024-03-3112206747core:LandBuildings2023-03-3112206747core:PlantMachinery2023-03-3112206747core:Vehicles2023-03-3112206747core:FurnitureFittings2023-03-3112206747core:OfficeEquipment2023-03-3112206747core:NetGoodwill2023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2023-03-3112206747core:ListedExchangeTraded2023-03-3112206747core:UnlistedNon-exchangeTraded2023-03-3112206747core:LandBuildings2023-04-012024-03-3112206747core:PlantMachinery2023-04-012024-03-3112206747core:Vehicles2023-04-012024-03-3112206747core:FurnitureFittings2023-04-012024-03-3112206747core:OfficeEquipment2023-04-012024-03-3112206747core:NetGoodwill2023-04-012024-03-3112206747core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112206747core:ListedExchangeTraded2023-04-012024-03-3112206747core:UnlistedNon-exchangeTraded2023-04-012024-03-3112206747core:MoreThanFiveYears2023-04-012024-03-3112206747core:Non-currentFinancialInstruments2024-03-3112206747core:Non-currentFinancialInstruments2023-03-3112206747dpl:CostSales2023-04-012024-03-3112206747dpl:DistributionCosts2023-04-012024-03-3112206747core:LandBuildings2023-04-012024-03-3112206747core:PlantMachinery2023-04-012024-03-3112206747core:Vehicles2023-04-012024-03-3112206747core:FurnitureFittings2023-04-012024-03-3112206747core:OfficeEquipment2023-04-012024-03-3112206747dpl:AdministrativeExpenses2023-04-012024-03-3112206747core:NetGoodwill2023-04-012024-03-3112206747core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112206747dpl:GroupUndertakings2023-04-012024-03-3112206747dpl:ParticipatingInterests2023-04-012024-03-3112206747dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112206747core:ListedExchangeTraded2023-04-012024-03-3112206747dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112206747core:UnlistedNon-exchangeTraded2023-04-012024-03-3112206747dpl:CostSales2022-04-012023-03-3112206747dpl:DistributionCosts2022-04-012023-03-3112206747core:LandBuildings2022-04-012023-03-3112206747core:PlantMachinery2022-04-012023-03-3112206747core:Vehicles2022-04-012023-03-3112206747core:FurnitureFittings2022-04-012023-03-3112206747core:OfficeEquipment2022-04-012023-03-3112206747dpl:AdministrativeExpenses2022-04-012023-03-3112206747core:NetGoodwill2022-04-012023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112206747dpl:GroupUndertakings2022-04-012023-03-3112206747dpl:ParticipatingInterests2022-04-012023-03-3112206747dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112206747core:ListedExchangeTraded2022-04-012023-03-3112206747dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112206747core:UnlistedNon-exchangeTraded2022-04-012023-03-3112206747core:NetGoodwill2024-03-3112206747core:IntangibleAssetsOtherThanGoodwill2024-03-3112206747core:LandBuildings2024-03-3112206747core:PlantMachinery2024-03-3112206747core:Vehicles2024-03-3112206747core:FurnitureFittings2024-03-3112206747core:OfficeEquipment2024-03-3112206747core:AfterOneYear2024-03-3112206747core:WithinOneYear2024-03-3112206747core:ListedExchangeTraded2024-03-3112206747core:UnlistedNon-exchangeTraded2024-03-3112206747core:ShareCapital2024-03-3112206747core:SharePremium2024-03-3112206747core:RevaluationReserve2024-03-3112206747core:OtherReservesSubtotal2024-03-3112206747core:RetainedEarningsAccumulatedLosses2024-03-3112206747core:NetGoodwill2023-03-3112206747core:IntangibleAssetsOtherThanGoodwill2023-03-3112206747core:LandBuildings2023-03-3112206747core:PlantMachinery2023-03-3112206747core:Vehicles2023-03-3112206747core:FurnitureFittings2023-03-3112206747core:OfficeEquipment2023-03-3112206747core:AfterOneYear2023-03-3112206747core:WithinOneYear2023-03-3112206747core:ListedExc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ANDREW & EDYTA CATERING LTD

Registered Number
12206747
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ANDREW & EDYTA CATERING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

CLAYTON, Andrew
CLAYTON, Edyta

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

12206747 (England and Wales)
ANDREW & EDYTA CATERING LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,250130,750
Tangible assets491,632185,863
95,882316,613
Current assets
Stocks58,43714,855
Debtors6206,75718,124
Cash at bank and on hand36,36699,163
251,560132,142
Creditors amounts falling due within one year7(238,391)(239,891)
Net current assets (liabilities)13,169(107,749)
Total assets less current liabilities109,051208,864
Creditors amounts falling due after one year8(76,380)(112,051)
Provisions for liabilities10(15,368)(36,886)
Net assets17,30359,927
Capital and reserves
Called up share capital100100
Profit and loss account17,20359,827
Shareholders' funds17,30359,927
The financial statements were approved and authorised for issue by the Board of Directors on 23 August 2024, and are signed on its behalf by:
CLAYTON, Andrew
Director
CLAYTON, Edyta
Director

Registered Company No. 12206747
ANDREW & EDYTA CATERING LTD
Notes to the Financial Statements
for the year ended 31 March 2024

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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 (%)
Land and buildings15
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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

20242023
Average number of employees during the year2734
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 23130,750130,750
Disposals(126,500)(126,500)
At 31 March 244,2504,250
Net book value
At 31 March 244,2504,250
At 31 March 23130,750130,750
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 2337,95456,67332,491165,3774,590297,085
Additions-3,66734,418--38,085
Disposals(5,000)(48,376)(23,611)(128,331)-(205,318)
At 31 March 2432,95411,96443,29837,0464,590129,852
Depreciation and impairment
At 01 April 236,99115,58615,80571,5781,262111,222
Charge for year4,5098,8685,39819,27383238,880
On disposals(1,794)(20,125)(15,932)(74,031)-(111,882)
At 31 March 249,7064,3295,27116,8202,09438,220
Net book value
At 31 March 2423,2487,63538,02720,2262,49691,632
At 31 March 2330,96341,08716,68693,7993,328185,863
5.Stocks

2024

2023

££
Raw materials and consumables8,43714,855
Total8,43714,855
6.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings155,023564
Other debtors49,444-
Prepayments and accrued income2,29017,560
Total206,75718,124
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.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables27,37033,405
Bank borrowings and overdrafts8,33316,038
Amounts owed to related parties-50,000
Taxation and social security31,26529,575
Finance lease and HP contracts25,26120,680
Other creditors144,53285,830
Accrued liabilities and deferred income1,6304,363
Total238,391239,891
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.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,93953,220
Other creditors63,44158,831
Total76,380112,051
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts63,44158,831
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)15,36836,886
Total15,36836,886
11.Directors advances, credits and guarantees
Other creditors include an amount of £75,948 (2023: £59,986 Cr) related to the director's loan account Mr. A Clayton. Other creditors include an amount of £18,300 (2023: £7,550 Cr) related to the director's loan account Mrs. E Clayton.
12.Related party transactions
At the year-end, Amounts owed by/to group undertakings balance include £154,459 Dr (2023: £50,000 Cr) due from Fens Group Ltd , £564 (2023: £564) due from A&E Ventures Ltd and £46,141 (2023: Nil) due from PE1 Pizza Ltd where Mr. A J Clayton and Mrs. Edyta Clayton are also directors of those companies.