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REGISTERED NUMBER: 09494617 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

H&A CATERING(UK) LIMITED

H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H&A CATERING(UK) LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Mr Mehmet Sihyurek





REGISTERED OFFICE: 293 Green Lanes
Palmers Green
London
N13 4XS





REGISTERED NUMBER: 09494617 (England and Wales)





ACCOUNTANTS: ADPL LLP
Chartered Certified Accountants
& Business Advisers
Ernest House
293 Green Lanes
Palmers Green
London
N13 4XS

H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Balance Sheet
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 137,651 118,451

CURRENT ASSETS
Stocks 461,500 288,505
Debtors 5 288,847 211,375
Cash at bank and in hand 69,893 54,139
820,240 554,019
CREDITORS
Amounts falling due within one year 6 535,727 402,399
NET CURRENT ASSETS 284,513 151,620
TOTAL ASSETS LESS CURRENT
LIABILITIES

422,164

270,071

CREDITORS
Amounts falling due after more than one
year

7

(160,556

)

(109,247

)

PROVISIONS FOR LIABILITIES 8 (23,409 ) (19,761 )
NET ASSETS 238,199 141,063

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 237,199 140,063
SHAREHOLDERS' FUNDS 238,199 141,063

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

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

The director acknowledges his 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.

H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Balance Sheet - continued
31 JULY 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 7 October 2024 and were signed by:





Mr Mehmet Sihyurek - Director


H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

H&A Catering(Uk) 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.

In carrying out this assessment, the directors have considered the impact of the Covid-19 pandemic on the trade and finances of the company and wider group and they have taken steps to protect liquidity.

The directors are therefore satisfied that there is no significant risk to the ability of the company to continue as a going concern for at least 12 months from the date of approval of these financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

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.

H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 August 2023 14,446 73,164 2,570 99,935 190,115
Additions - 1,007 - 48,995 50,002
At 31 July 2024 14,446 74,171 2,570 148,930 240,117
DEPRECIATION
At 1 August 2023 - 39,356 2,570 29,738 71,664
Charge for year - 6,963 - 23,839 30,802
At 31 July 2024 - 46,319 2,570 53,577 102,466
NET BOOK VALUE
At 31 July 2024 14,446 27,852 - 95,353 137,651
At 31 July 2023 14,446 33,808 - 70,197 118,451

H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 99,935
Additions 48,995
At 31 July 2024 148,930
DEPRECIATION
At 1 August 2023 29,738
Charge for year 23,839
At 31 July 2024 53,577
NET BOOK VALUE
At 31 July 2024 95,353
At 31 July 2023 70,197

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 242,382 155,337
Other debtors 46,465 56,038
288,847 211,375

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 70,850 70,850
Hire purchase contracts 40,076 29,120
Trade creditors 247,263 169,838
Taxation and social security 46,525 29,410
Other creditors 131,013 103,181
535,727 402,399

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 114,656 61,600
Hire purchase contracts 45,900 47,647
160,556 109,247

H&A CATERING(UK) LIMITED (REGISTERED NUMBER: 09494617)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


8. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 23,409 19,761

Deferred
tax
£   
Balance at 1 August 2023 19,761
Charge to Income Statement during year 3,648
Balance at 31 July 2024 23,409