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Company Registration No. 10638988 (England and Wales)
WPC Catering Ltd Unaudited accounts for the year ended 31 December 2023
WPC Catering Ltd Unaudited accounts Contents
Page
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WPC Catering Ltd Company Information for the year ended 31 December 2023
Directors
Mr SM Tyler Mrs LE Tyler
Company Number
10638988 (England and Wales)
Registered Office
228 CUBBINGTON ROAD LEAMINGTON SPA CV32 7AY ENGLAND
Accountants
Aspens & Co Ltd 29 Highcroft Crescent Leamington Spa Warwickshire CV32 6BN
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of WPC Catering Ltd for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WPC Catering Ltd for the year ended 31 December 2023 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of WPC Catering Ltd, as a body, in accordance with the terms of our engagement letter dated 12 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of WPC Catering Ltd and state those matters that we have agreed to state to the Board of Directors of WPC Catering Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WPC Catering Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WPC Catering Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WPC Catering Ltd. You consider that WPC Catering Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of WPC Catering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Aspens & Co Ltd Chartered Certified Accountants 29 Highcroft Crescent Leamington Spa Warwickshire CV32 6BN 22 September 2024
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WPC Catering Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
44,306 
56,805 
Current assets
Inventories
450 
250 
Debtors
5,178 
10,037 
Cash at bank and in hand
53,278 
17,204 
58,906 
27,491 
Creditors: amounts falling due within one year
(61,649)
(49,469)
Net current liabilities
(2,743)
(21,978)
Total assets less current liabilities
41,563 
34,827 
Creditors: amounts falling due after more than one year
(38,625)
(49,759)
Net assets/(liabilities)
2,938 
(14,932)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,838 
(15,032)
Shareholders' funds
2,938 
(14,932)
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by
Mr SM Tyler Director Company Registration No. 10638988
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WPC Catering Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
WPC Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 10638988. The registered office is 228 CUBBINGTON ROAD, LEAMINGTON SPA, CV32 7AY, ENGLAND.
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.
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:
Motor vehicles
25% reducing balance basis
Fixtures & fittings
25% straight line basis
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
148,762 
38,270 
187,032 
Additions
5,522 
4,686 
10,208 
At 31 December 2023
154,284 
42,956 
197,240 
Depreciation
At 1 January 2023
104,330 
25,897 
130,227 
Charge for the year
11,968 
10,739 
22,707 
At 31 December 2023
116,298 
36,636 
152,934 
Net book value
At 31 December 2023
37,986 
6,320 
44,306 
At 31 December 2022
44,432 
12,373 
56,805 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
13,119 
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WPC Catering Ltd Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
706 
8,597 
Accrued income and prepayments
1,208 
1,208 
Other debtors
3,264 
232 
5,178 
10,037 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
VAT
6,338 
14,224 
Obligations under finance leases and hire purchase contracts
- 
996 
Trade creditors
904 
- 
Taxes and social security
(7,942)
4,074 
Other creditors
48,773 
6,392 
Loans from directors
(13,132)
(9,574)
Accruals
7,133 
9,924 
Deferred income
14,575 
18,433 
61,649 
49,469 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
32,084 
37,084 
Other creditors
6,541 
12,675 
38,625 
49,759 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr SM Tyler
4,788 
27,724 
24,054 
8,458 
Mrs LE Tyler
4,787 
27,725 
27,838 
4,674 
9,575 
55,449 
51,892 
13,132 
9
Transactions with related parties
The company has paid interest of £729 (2023: £4,551) in respect of the joint directors' loan account balance.
10
Average number of employees
During the year the average number of employees was 20 (2022: 25).
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