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Registered number: 09918468
Passion 8 Caterers Limited
Unaudited Financial Statements
For The Year Ended 28 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09918468
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,040
Tangible Assets 5 19,038 4,442
19,038 5,482
CURRENT ASSETS
Stocks 6 500 3,500
Debtors 7 4,795 10,671
Cash at bank and in hand 27,177 7,256
32,472 21,427
Creditors: Amounts Falling Due Within One Year 8 (141,579 ) (173,442 )
NET CURRENT ASSETS (LIABILITIES) (109,107 ) (152,015 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,069 ) (146,533 )
Creditors: Amounts Falling Due After More Than One Year 9 (15,000 ) (25,002 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,378 ) (291 )
NET LIABILITIES (108,447 ) (171,826 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (108,448 ) (171,827 )
SHAREHOLDERS' FUNDS (108,447) (171,826)
Page 1
Page 2
For the year ending 28 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Clarke
Director
20/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Passion 8 Caterers Limited Registered number 09918468 is a limited by shares company incorporated in England & Wales. The Registered Office is 7 Porters Avenue, Dagenham, Essex, RM9 5YS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts and derives from the provision of goods and services falling within the company's ordinary activities.

Turnover is recognised when goods and services are delivered to customers.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are company website. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 20% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Average number of employees 11 10
11 10
4. Intangible Assets
Other
£
Cost
As at 30 December 2022 3,400
As at 28 December 2023 3,400
Amortisation
As at 30 December 2022 2,360
Provided during the period 1,040
As at 28 December 2023 3,400
Net Book Value
As at 28 December 2023 -
As at 30 December 2022 1,040
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 30 December 2022 9,423 43,235 9,169 61,827
Additions 14,990 4,313 450 19,753
As at 28 December 2023 24,413 47,548 9,619 81,580
Depreciation
As at 30 December 2022 8,194 41,819 7,372 57,385
Provided during the period 3,478 752 927 5,157
As at 28 December 2023 11,672 42,571 8,299 62,542
Net Book Value
As at 28 December 2023 12,741 4,977 1,320 19,038
As at 30 December 2022 1,229 1,416 1,797 4,442
6. Stocks
2023 2022
£ £
Closing stock 500 3,500
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,408 10,671
Prepayments and accrued income 387 -
4,795 10,671
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,336 2,313
Bank loans and overdrafts 10,000 10,000
Corporation tax 51 51
Other taxes and social security 39 1,873
VAT 121,151 104,113
Other creditors 7,002 35,291
Director's loan account - 19,801
141,579 173,442
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,000 25,002
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
Page 5