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Registered Number: 12021113


 

 

 

BROTHERS LONDON CATERING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Director Jamshid FROUGH
Registered Number 12021113
Registered Office Rear Of 68 The Green
Southall
UB2 4BG
Accountants Navab and Co. Accountants Ltd
GROUND FLOOR, 143-145 THE BROADWAY
WEST EALING
LONDON
W13 9BE
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 May 2024.
Principal activities
Principal activity of the company during the financial year was of Event catering activities
Director
The director who served the company throughout the year was as follows:
Jamshid FROUGH
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Jamshid FROUGH
Director

Date approved: 21 August 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Navab and Co. Accountants Ltd
31 May 2024



....................................................
Navab and Co. Accountants Ltd
GROUND FLOOR, 143-145 THE BROADWAY
WEST EALING
LONDON
W13 9BE
21 August 2024
3
 
 
Notes
 
2024
£
  2023
£
Turnover 755,079    487,506 
Cost of sales (397,657)   (257,920)
Gross profit 357,422    229,586 
Selling and distribution costs (139)   (109)
Administrative expenses (173,468)   (66,787)
Other operating expenses   (4,807)
Operating profit 183,815    157,883 
Profit/(Loss) on ordinary activities before taxation 183,815    157,883 
Tax on profit on ordinary activities (44,961)   (31,352)
Profit/(Loss) for the financial year 138,854    126,531 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 100,263    122,320 
100,263    122,320 
Current assets      
Stocks 4   15,410 
Debtors 5 330,000    4,902 
Cash at bank and in hand 21,999    391,988 
351,999    412,300 
Creditors: amount falling due within one year 6 (155,535)   (364,390)
Net current assets 196,464    47,910 
 
Total assets less current liabilities 296,727    170,230 
Creditors: amount falling due after more than one year 7 (44,937)   (36,794)
Net assets 251,790    133,436 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 251,690    133,336 
Shareholders' funds 251,790    133,436 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 21 August 2024 and were signed by:


-------------------------------
Jamshid FROUGH
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 June 2022 100  6,805  6,905 
Profit for the year 126,531  126,531 
Total comprehensive income for the year 126,531  126,531 
Total investments by and distributions to owners
At 31 May 2023 100  133,336  133,436 
At 01 June 2023 100  133,336  133,436 
Profit for the year 138,854  138,854 
Total comprehensive income for the year 138,854  138,854 
Dividends (20,500) (20,500)
Total investments by and distributions to owners (20,500) (20,500)
At 31 May 2024 100  251,690  251,790 
6
General Information
BROTHERS LONDON CATERING LTD is a private company, limited by shares, registered in , registration number 12021113, registration address Rear Of 68 The Green, Southall, UB2 4BG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 18% Reducing Balance
Motor Vehicles 18% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2023 21,138    103,000    124,138 
Additions 16,240      16,240 
Disposals    
At 31 May 2024 37,378    103,000    140,378 
Depreciation
At 01 June 2023 9,848    8,210    18,058 
Charge for year 4,995    17,062    22,057 
On disposals    
At 31 May 2024 14,843    25,272    40,115 
Net book values
Closing balance as at 31 May 2024 22,535    77,728    100,263 
Opening balance as at 01 June 2023 27,530    94,790    122,320 


4.

Stocks

2024
£
  2023
£
Raw Materials   15,410 
  15,410 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors   4,902 
  4,902 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 330,000   
330,000   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 95,000    157,000 
Other Loans   143,452 
Corporation Tax 44,961    31,352 
Other Creditors   10,485 
VAT 15,574    22,101 
155,535    364,390 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts   36,794 
Other Creditors 44,937   
44,937    36,794 

7