2023-04-012024-03-312024-03-31false00598658H.H. Clark (Caterers) 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H.H. Clark (Caterers) Limited

Registered Number
00598658
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

H.H. Clark (Caterers) Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mrs A Clark
Mr A Clark

Registered Address

Meadow View 2 Ridgeway Cottages
Clarks Hill
Runwick
GU10 5EE

Registered Number

00598658 (England and Wales)
H.H. Clark (Caterers) Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,6834,804
Investments4184,368184,368
188,051189,172
Current assets
Stocks7,8006,100
Debtors513,83532,703
Cash at bank and on hand68,44935,567
90,08474,370
Creditors amounts falling due within one year6(43,359)(43,029)
Net current assets (liabilities)46,72531,341
Total assets less current liabilities234,776220,513
Provisions for liabilities(700)(908)
Net assets234,076219,605
Capital and reserves
Called up share capital28,50028,500
Profit and loss account205,576191,105
Shareholders' funds234,076219,605
The financial statements were approved and authorised for issue by the Board of Directors on 25 July 2024, and are signed on its behalf by:
Mr A Clark
Director
Registered Company No. 00598658
H.H. Clark (Caterers) Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current 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 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20242023
Average number of employees during the year2028
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2357,656
Additions739
Disposals(28,441)
At 31 March 2429,954
Depreciation and impairment
At 01 April 2352,852
Charge for year1,064
On disposals(27,645)
At 31 March 2426,271
Net book value
At 31 March 243,683
At 31 March 234,804
4.Fixed asset investments

Total

£
Cost or valuation
At 01 April 23184,368
At 31 March 24184,368
Net book value
At 31 March 24184,368
At 31 March 23184,368
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables11,13522,641
Other debtors1,2005,000
Prepayments and accrued income1,5005,062
Total13,83532,703
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables27,89114,896
Taxation and social security14,23126,290
Other creditors338911
Accrued liabilities and deferred income899932
Total43,35943,029