IRIS Accounts Production v24.1.9.2 06435259 director 1.12.22 30.11.23 30.11.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh064352592022-11-30064352592023-11-30064352592022-12-012023-11-30064352592021-11-30064352592021-12-012022-11-30064352592022-11-3006435259ns15:EnglandWales2022-12-012023-11-3006435259ns14:PoundSterling2022-12-012023-11-3006435259ns10:Director12022-12-012023-11-3006435259ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3006435259ns10:SmallEntities2022-12-012023-11-3006435259ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3006435259ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3006435259ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3006435259ns10:FullAccounts2022-12-012023-11-300643525912022-12-012023-11-3006435259ns10:OrdinaryShareClass12022-12-012023-11-3006435259ns10:CompanySecretary12022-12-012023-11-3006435259ns10:RegisteredOffice2022-12-012023-11-3006435259ns5:CurrentFinancialInstruments2023-11-3006435259ns5:CurrentFinancialInstruments2022-11-3006435259ns5:Non-currentFinancialInstruments2023-11-3006435259ns5:Non-currentFinancialInstruments2022-11-3006435259ns5:ShareCapital2023-11-3006435259ns5:ShareCapital2022-11-3006435259ns5:RetainedEarningsAccumulatedLosses2023-11-3006435259ns5:RetainedEarningsAccumulatedLosses2022-11-3006435259ns5:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3006435259ns5:PatentsTrademarksLicencesConcessionsSimilar2022-12-012023-11-3006435259ns5:LeaseholdImprovements2022-12-012023-11-3006435259ns5:FurnitureFittings2022-12-012023-11-3006435259ns5:ComputerEquipment2022-12-012023-11-3006435259ns5:IntangibleAssetsOtherThanGoodwill2022-11-3006435259ns5:IntangibleAssetsOtherThanGoodwill2023-11-3006435259ns5:IntangibleAssetsOtherThanGoodwill2022-11-3006435259ns5:LeaseholdImprovements2022-11-3006435259ns5:FurnitureFittings2022-11-3006435259ns5:ComputerEquipment2022-11-3006435259ns5:LeaseholdImprovements2023-11-3006435259ns5:FurnitureFittings2023-11-3006435259ns5:ComputerEquipment2023-11-3006435259ns5:LeaseholdImprovements2022-11-3006435259ns5:FurnitureFittings2022-11-3006435259ns5:ComputerEquipment2022-11-3006435259ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3006435259ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3006435259ns10:OrdinaryShareClass12023-11-30
REGISTERED NUMBER: 06435259 (England and Wales)















KEG Catering Consultants Limited

Unaudited Financial Statements for the Year Ended 30 November 2023






KEG Catering Consultants Limited (Registered number: 06435259)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KEG Catering Consultants Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Miss K E Gould





SECRETARY: Mr G I Moore





REGISTERED OFFICE: Unit 1a Plumpton Green Studios
St Helena Lane
Plumpton Green
Lewes
East Sussex
BN7 3DQ





REGISTERED NUMBER: 06435259 (England and Wales)





ACCOUNTANTS: Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

KEG Catering Consultants Limited (Registered number: 06435259)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,424 1,050
Tangible assets 5 9,197 12,593
10,621 13,643

CURRENT ASSETS
Stocks 1,758 -
Debtors 6 15,889 7,378
Cash at bank 52,881 66,934
70,528 74,312
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

26,087

20,246
NET CURRENT ASSETS 44,441 54,066
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,062

67,709

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

8

(15,250

)

(23,278

)

PROVISIONS FOR LIABILITIES (2,299 ) (2,393 )
NET ASSETS 37,513 42,038

KEG Catering Consultants Limited (Registered number: 06435259)

Balance Sheet - continued
30 November 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 75 75
Retained earnings 37,438 41,963
SHAREHOLDERS' FUNDS 37,513 42,038

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2024 and were signed by:





Miss K E Gould - Director


KEG Catering Consultants Limited (Registered number: 06435259)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

KEG Catering Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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 represents revenue, net of VAT, from commercial transactions under which the company
supplies customers the goods and services that it is in business to provide and it is recognised when
it obtains, through performance under contract, the right to consideration for those goods and
services.

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% on 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 Income Statement, 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.


KEG Catering Consultants Limited (Registered number: 06435259)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022 1,750
Additions 905
At 30 November 2023 2,655
AMORTISATION
At 1 December 2022 700
Charge for year 531
At 30 November 2023 1,231
NET BOOK VALUE
At 30 November 2023 1,424
At 30 November 2022 1,050

KEG Catering Consultants Limited (Registered number: 06435259)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022
and 30 November 2023 459 16,827 11,617 28,903
DEPRECIATION
At 1 December 2022 459 5,324 10,527 16,310
Charge for year - 3,015 381 3,396
At 30 November 2023 459 8,339 10,908 19,706
NET BOOK VALUE
At 30 November 2023 - 8,488 709 9,197
At 30 November 2022 - 11,503 1,090 12,593

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,629 4,860
Other debtors 2,260 2,518
15,889 7,378

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 8,028 7,830
Trade creditors 4,462 2,630
Taxation and social security 10,716 7,799
Other creditors 2,881 1,987
26,087 20,246

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 15,250 23,278

KEG Catering Consultants Limited (Registered number: 06435259)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
75 Ordinary 1 75 75

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company made advances to the director totalling £921 (2022 - £312) and received repayments totalling £312 (2022 - £987). At the balance sheet date the company owed the director £921 (2022 - £312).
The loan is interest free, unsecured and repayable on demand.

11. RELATED PARTY DISCLOSURES

At the balance sheet date KEG Catering Equipment Evaluations Ltd owed the company £nil (2022- £263).

During the year the company paid dividend to the director £37,500 (2022 - £34,500).