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REGISTERED NUMBER: 06854781 (England and Wales)


C S Catering Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2024






C S Catering Limited (Registered number: 06854781)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


C S Catering Limited

Company Information
for the year ended 31 March 2024







DIRECTOR: Mr C Selchouk





REGISTERED OFFICE: 239-241 Kennington Lane
London
SE11 5QU





REGISTERED NUMBER: 06854781 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
C S Catering Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C S Catering Limited for the year ended 31 March 2024 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of C S Catering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C S Catering Limited and state those matters that we have agreed to state to the director of C S Catering Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C S Catering Limited and its director for our work or for this report.

It is your duty to ensure that C S Catering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C S Catering Limited. You consider that C S Catering Limited 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 financial statements of C S Catering Limited. 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 financial statements.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


17 October 2024

C S Catering Limited (Registered number: 06854781)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 91,104 84,605
91,104 84,605

CURRENT ASSETS
Inventories 6 6,823 6,279
Debtors 7 34,109 43,779
Cash at bank and in hand 53,282 31,811
94,214 81,869
CREDITORS
Amounts falling due within one year 8 68,757 48,217
NET CURRENT ASSETS 25,457 33,652
TOTAL ASSETS LESS CURRENT
LIABILITIES

116,561

118,257

PROVISIONS FOR LIABILITIES 9 5,193 3,093
NET ASSETS 111,368 115,164

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 111,268 115,064
SHAREHOLDERS' FUNDS 111,368 115,164

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

C S Catering Limited (Registered number: 06854781)

Statement of Financial Position - continued
31 March 2024


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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 17 October 2024 and were signed by:





Mr C Selchouk - Director


C S Catering Limited (Registered number: 06854781)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

C S 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include:
Goodwill.

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

Turnover is recognised, when customers take delivery of their goods, and is generated from the ordinary activities of the business.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - straight line over the life of the lease
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

C S Catering Limited (Registered number: 06854781)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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

Cost of stocks is valued using the first in first out stock valuation method. Net realisable value is the estimated selling price less cost to sell.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 90,000
AMORTISATION
At 1 April 2023
and 31 March 2024 90,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

C S Catering Limited (Registered number: 06854781)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 113,875 26,937 18,307 6,250 165,369
Additions - 7,497 - 14,390 21,887
Disposals - - - (6,250 ) (6,250 )
At 31 March 2024 113,875 34,434 18,307 14,390 181,006
DEPRECIATION
At 1 April 2023 45,550 19,143 13,821 2,250 80,764
Charge for year 4,555 3,058 897 2,878 11,388
Eliminated on disposal - - - (2,250 ) (2,250 )
At 31 March 2024 50,105 22,201 14,718 2,878 89,902
NET BOOK VALUE
At 31 March 2024 63,770 12,233 3,589 11,512 91,104
At 31 March 2023 68,325 7,794 4,486 4,000 84,605

6. INVENTORIES
2024 2023
£    £   
Finished goods 6,823 6,279

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,539 1,743
Purchase ledger debit balances 2,775 3,532
Rent deposit 12,074 12,074
Tax - section 455 - 11,250
Prepayments 16,721 15,180
34,109 43,779

C S Catering Limited (Registered number: 06854781)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 15,739 12,001
Rent deposit 1,200 1,200
Corporation tax payable 216 2,270
Social security & other taxes 8,471 4,811
VAT 35,509 21,300
Net salaries and wages account 104 392
Pensions control account 863 630
Directors' current accounts 504 308
Accrued expenses 6,151 5,305
68,757 48,217

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 5,193 3,093

Deferred
tax
£   
Balance at 1 April 2023 3,093
Charge to Statement of Income and Retained Earnings during year 2,100
Balance at 31 March 2024 5,193

10. CALLED UP SHARE CAPITAL

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

C S Catering Limited (Registered number: 06854781)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

11. RESERVES
Retained
earnings
£   

At 1 April 2023 115,064
Profit for the year 4,204
Dividends (8,000 )
At 31 March 2024 111,268