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REGISTERED NUMBER: 11362352 (England and Wales)















O A J CATERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024






O A J CATERING LIMITED (REGISTERED NUMBER: 11362352)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


O A J CATERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: Miss A J Glenie





REGISTERED OFFICE: The Blue Anchor
Beacon Road
Crowborough
TN6 1BB





REGISTERED NUMBER: 11362352 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

O A J CATERING LIMITED (REGISTERED NUMBER: 11362352)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 11,127 15,199

CURRENT ASSETS
Stocks 12,000 10,500
Debtors 5 1,557 1,767
Cash at bank and in hand 5,927 1,043
19,484 13,310
CREDITORS
Amounts falling due within one year 6 (241,258 ) (174,547 )
NET CURRENT LIABILITIES (221,774 ) (161,237 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(210,647

)

(146,038

)

CREDITORS
Amounts falling due after more than one year 7 (5,336 ) (10,567 )
NET LIABILITIES (215,983 ) (156,605 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (216,083 ) (156,705 )
SHAREHOLDERS' FUNDS (215,983 ) (156,605 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

O A J CATERING LIMITED (REGISTERED NUMBER: 11362352)

BALANCE SHEET - continued
31 MAY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 September 2024 and were signed by:





Miss A J Glenie - Director


O A J CATERING LIMITED (REGISTERED NUMBER: 11362352)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

O A J Catering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixture & Fittings - 15% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

O A J CATERING LIMITED (REGISTERED NUMBER: 11362352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

4. TANGIBLE FIXED ASSETS
Plant and Fixture & Computer
machinery Fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023 12,405 24,099 1,574 38,078
Additions - 1,968 - 1,968
At 31 May 2024 12,405 26,067 1,574 40,046
DEPRECIATION
At 1 June 2023 4,627 17,215 1,037 22,879
Charge for year 1,861 3,910 269 6,040
At 31 May 2024 6,488 21,125 1,306 28,919
NET BOOK VALUE
At 31 May 2024 5,917 4,942 268 11,127
At 31 May 2023 7,778 6,884 537 15,199

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,117
Sundry debtors 1,557 650
1,557 1,767

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,840 4,898
Trade creditors 5,445 15,745
Social security and other taxes 9,937 429
VAT 147,162 92,215
Sundry creditors - 172
Directors' current accounts 71,424 59,442
Accrued expenses 2,450 1,646
241,258 174,547

O A J CATERING LIMITED (REGISTERED NUMBER: 11362352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 5,336 10,567

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

9. RESERVES
Retained
earnings
£   

At 1 June 2023 (156,705 )
Deficit for the year (59,378 )
At 31 May 2024 (216,083 )