Tom Brown Catering Ltd
Registered number: 08395999
Balance Sheet
as at 29 February 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 30 40
Current assets
Debtors 4 40 628
Cash at bank and in hand 2,606 2,216
2,646 2,844
Creditors: amounts falling due within one year 5 (1,619) (2,148)
Net current assets 1,027 696
Net assets 1,057 736
Capital and reserves
Called up share capital 2 2
Profit and loss account 1,055 734
Shareholder's funds 1,057 736
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T Brown
Director
Approved by the board on 11 September 2024
Tom Brown Catering Ltd
Notes to the Accounts
for the year ended 29 February 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2023 400
At 29 February 2024 400
Depreciation
At 1 March 2023 360
Charge for the year 10
At 29 February 2024 370
Net book value
At 29 February 2024 30
At 28 February 2023 40
4 Debtors 2024 2023
£ £
Other debtors 40 628
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 1,128 1,668
Other creditors 491 480
1,619 2,148
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
T Brown
Loan 628 - (628) -
628 - (628) -
7 Other information
Tom Brown Catering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
64 Lewin Street
Middlewich
Cheshire
CW10 9AS
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