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REGISTERED NUMBER: 05761458 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 June 2024

for

H & H CATERING LIMITED

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H & H CATERING LIMITED

Company Information
FOR THE YEAR ENDED 30 JUNE 2024







Directors: Mr S J Holling
Mrs E Holling





Registered office: 150 Mossy Lea Road
Wrightington
Wigan
Lancashire
WN6 9RD





Registered number: 05761458 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Balance Sheet
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,744 29,243

CURRENT ASSETS
Stocks 46,517 36,560
Debtors 5 165,014 121,879
Cash at bank and in hand 115,917 70,091
327,448 228,530
CREDITORS
Amounts falling due within one year 6 180,917 144,145
NET CURRENT ASSETS 146,531 84,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,275

113,628

CREDITORS
Amounts falling due after more than one year 7 - (20,833 )

PROVISIONS FOR LIABILITIES 8 (4,891 ) (7,311 )
NET ASSETS 161,384 85,484

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 161,382 85,482
SHAREHOLDERS' FUNDS 161,384 85,484

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Balance Sheet - continued
30 JUNE 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by:




Mr S J Holling - Director



Mrs E Holling - Director


H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

H & H Catering 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% straight line
Fixtures and fittings - 25% straight line
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Short term financial assets, including trade and other debtors and cash and bank balances, are measured at transaction price. Financial assets that have no stated interest rate and are recoverable within one year shall be measured at the undiscounted amount due.

Short term financial liabilities, including trade and other creditors, are measured at the transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

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 and other post-retirement benefits
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.

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2023 - 48 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2023 139,227 30,845 96,328 266,400
Additions 3,647 - - 3,647
At 30 June 2024 142,874 30,845 96,328 270,047
DEPRECIATION
At 1 July 2023 132,605 28,708 75,844 237,157
Charge for year 3,539 837 8,770 13,146
At 30 June 2024 136,144 29,545 84,614 250,303
NET BOOK VALUE
At 30 June 2024 6,730 1,300 11,714 19,744
At 30 June 2023 6,622 2,137 20,484 29,243

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 28,335 -
Other debtors 136,679 121,879
165,014 121,879

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts - 10,000
Trade creditors 47,308 91,394
Taxation and social security 93,447 32,488
Other creditors 40,162 10,263
180,917 144,145

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans - 20,833

8. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 4,891 7,311

H & H CATERING LIMITED (REGISTERED NUMBER: 05761458)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 7,311
Provided during year (2,420 )
Balance at 30 June 2024 4,891

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
2 Ordinary £1 2 2