Registered number
09173972
ATH Catering (Tonbridge) Limited
Filleted Accounts
31 March 2024
ATH Catering (Tonbridge) Limited
Registered number: 09173972
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 4,774 18,047
Current assets
Stocks 12,000 12,000
Debtors 4 1,206,008 862,121
Cash at bank and in hand 4,706 32,543
1,222,714 906,664
Creditors: amounts falling due within one year 5 (270,156) (260,480)
Net current assets 952,558 646,184
Total assets less current liabilities 957,332 664,231
Creditors: amounts falling due after more than one year 6 (277,362) (39,815)
Net assets 679,970 624,416
Capital and reserves
Called up share capital 99 99
Profit and loss account 679,871 624,317
Shareholders' funds 679,970 624,416
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Hassan Hassan
Director
Approved by the board on 7 October 2024
ATH Catering (Tonbridge) Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles over 5 years
Fixtures, fittings, tools and equipment Straight Line @20%
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 18 18
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2023 289,315 24,180 313,495
Additions 5,990 - 5,990
At 31 March 2024 295,305 24,180 319,485
Depreciation
At 1 April 2023 271,268 24,180 295,448
Charge for the year 19,263 - 19,263
At 31 March 2024 290,531 24,180 314,711
Net book value
At 31 March 2024 4,774 - 4,774
At 31 March 2023 18,047 - 18,047
4 Debtors 2024 2023
£ £
Trade debtors 2,010 -
Other debtors 1,203,998 862,121
1,206,008 862,121
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 23,338 16,704
Taxation and social security costs 154,211 207,172
Other creditors 92,607 36,604
270,156 260,480
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 33,733 39,815
Other creditors 243,629 -
277,362 39,815
7 Other information
ATH Catering (Tonbridge) Limited is a private company limited by shares and incorporated in England. Its registered office is:
114 Station Road
Sidcup
Kent
DA15 7AE
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