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REGISTERED NUMBER: 08384015 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

IMAGINATIVE CATERING LTD

IMAGINATIVE CATERING LTD (REGISTERED NUMBER: 08384015)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


IMAGINATIVE CATERING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: S A Taylor





REGISTERED OFFICE: 9 Molyneux Park Road
Tunbridge Wells
Kent
TN4 8DN





REGISTERED NUMBER: 08384015 (England and Wales)





ACCOUNTANTS: Oreka Accounting Limited
3 Juziers Drive
East Hoathly
East Sussex
BN8 6AE

IMAGINATIVE CATERING LTD (REGISTERED NUMBER: 08384015)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,936 35,962

CURRENT ASSETS
Debtors 5 30,493 15,184
Cash at bank 2,433 7,884
32,926 23,068
CREDITORS
Amounts falling due within one year 6 63,114 57,142
NET CURRENT LIABILITIES (30,188 ) (34,074 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,252 ) 1,888

CREDITORS
Amounts falling due after more than one year 7 13,091 23,274
NET LIABILITIES (14,343 ) (21,386 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (14,443 ) (21,486 )
(14,343 ) (21,386 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 22 April 2024 and were signed by:





S A Taylor - Director


IMAGINATIVE CATERING LTD (REGISTERED NUMBER: 08384015)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024


1. STATUTORY INFORMATION

Imaginative Catering Ltd 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.

Going concern
Not withstanding the excess of liabilities over assets, the directors assessment is that the company is a going concern as the director will continue to support the company for the foreseeable future.

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% on cost
Computer equipment - 33% on cost

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 18 ).

IMAGINATIVE CATERING LTD (REGISTERED NUMBER: 08384015)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 28,425 30,004 2,337 60,766
Additions 1,330 - 1,040 2,370
At 31 January 2024 29,755 30,004 3,377 63,136
DEPRECIATION
At 1 February 2023 19,967 2,500 2,337 24,804
Charge for year 1,433 7,501 462 9,396
At 31 January 2024 21,400 10,001 2,799 34,200
NET BOOK VALUE
At 31 January 2024 8,355 20,003 578 28,936
At 31 January 2023 8,458 27,504 - 35,962

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,027 10,303
Other debtors 9,276 -
Directors' current accounts 9,765 -
Deferred tax asset 1,425 4,881
30,493 15,184

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,183 10,748
Trade creditors 6,751 9,233
Social security and other taxes 10,966 14,918
VAT 22,599 9,874
Other creditors 12,615 8,845
Directors' current accounts - 3,524
63,114 57,142

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 2-5 years 13,091 23,274

IMAGINATIVE CATERING LTD (REGISTERED NUMBER: 08384015)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
S A Taylor
Balance outstanding at start of year (3,524 ) 8,588
Amounts advanced 42,951 34,238
Amounts repaid (29,662 ) (46,350 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,765 (3,524 )