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Company Registration No. 07081579 (England and Wales)
C L Catering (Midlands) Ltd Unaudited accounts for the year ended 30 November 2023
C L Catering (Midlands) Ltd Unaudited accounts Contents
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C L Catering (Midlands) Ltd Company Information for the year ended 30 November 2023
Director
Carl Anthony Luke
Company Number
07081579 (England and Wales)
Registered Office
30 LODGE ROAD BRERETON RUGELEY STAFFORDSHIRE WS15 1HG
Accountants
MBH Accounts Services Ltd 30 Lodge Road Brereton Rugeley Staffordshire WS15 1HG
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C L Catering (Midlands) Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
27,128 
32,554 
Tangible assets
9,396 
12,529 
36,524 
45,083 
Current assets
Inventories
3,200 
3,200 
Debtors
4,876 
7,035 
Cash at bank and in hand
8,097 
4,807 
16,173 
15,042 
Creditors: amounts falling due within one year
(43,943)
(89,577)
Net current liabilities
(27,770)
(74,535)
Total assets less current liabilities
8,754 
(29,452)
Creditors: amounts falling due after more than one year
(99,222)
(45,218)
Net liabilities
(90,468)
(74,670)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(90,470)
(74,672)
Shareholders' funds
(90,468)
(74,670)
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 February 2024 and were signed on its behalf by
Carl Anthony Luke Director Company Registration No. 07081579
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C L Catering (Midlands) Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
C L Catering (Midlands) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07081579. The registered office is 30 LODGE ROAD, BRERETON, RUGELEY, STAFFORDSHIRE, WS15 1HG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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C L Catering (Midlands) Ltd Notes to the Accounts for the year ended 30 November 2023
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Fixtures & fittings
25% Reducing Balance Basis
Computer equipment
25% Reducing Balance Basis
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
64,258 
At 30 November 2023
64,258 
Amortisation
At 1 December 2022
31,704 
Charge for the year
5,426 
At 30 November 2023
37,130 
Net book value
At 30 November 2023
27,128 
At 30 November 2022
32,554 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2022
32,318 
5,000 
2,875 
1,374 
41,567 
At 30 November 2023
32,318 
5,000 
2,875 
1,374 
41,567 
Depreciation
At 1 December 2022
22,294 
2,852 
2,588 
1,304 
29,038 
Charge for the year
2,520 
403 
140 
70 
3,133 
At 30 November 2023
24,814 
3,255 
2,728 
1,374 
32,171 
Net book value
At 30 November 2023
7,504 
1,745 
147 
- 
9,396 
At 30 November 2022
10,024 
2,148 
287 
70 
12,529 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,454 
6,129 
Accrued income and prepayments
422 
906 
4,876 
7,035 
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C L Catering (Midlands) Ltd Notes to the Accounts for the year ended 30 November 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,000 
6,000 
Trade creditors
8,698 
37,025 
Taxes and social security
13,760 
22,917 
Other creditors
110 
180 
Loans from directors
14,100 
21,221 
Accruals
1,275 
2,234 
43,943 
89,577 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
69,480 
38,118 
Other creditors
32,000 
7,100 
Taxes and social security
(2,258)
- 
99,222 
45,218 
9
Average number of employees
During the year the average number of employees was 18 (2022: 18).
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