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REGISTERED NUMBER: 09624356 (England and Wales)















C & C CATERING FABRICATIONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C & C CATERING FABRICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: P N Kitchin
P Parry
P Farrell
G Swift
M J Kitchin



SECRETARY: H Cotton



REGISTERED OFFICE: Quarry Buildings
Hill Road
Eccleston
Chester
Cheshire
CH4 9HQ



REGISTERED NUMBER: 09624356 (England and Wales)



SENIOR STATUTORY AUDITOR: Steven Williams



AUDITORS: Murray Smith LLP
Chartered Accountants
Statutory Auditors
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 146,083 131,453

CURRENT ASSETS
Stocks 120,934 117,320
Debtors 5 897,294 841,831
Cash at bank and in hand 30,390 22,647
1,048,618 981,798
CREDITORS
Amounts falling due within one year 6 495,059 630,077
NET CURRENT ASSETS 553,559 351,721
TOTAL ASSETS LESS CURRENT
LIABILITIES

699,642

483,174

CREDITORS
Amounts falling due after more than one year 7 (35,088 ) (27,093 )

PROVISIONS FOR LIABILITIES (22,929 ) (18,891 )
NET ASSETS 641,625 437,190

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and loss account 640,625 436,190
SHAREHOLDERS' FUNDS 641,625 437,190

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 Board of Directors and authorised for issue on 11 October 2024 and were signed on its behalf by:





P N Kitchin - Director


C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

C & C Catering Fabrications 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 represents net invoiced sales of goods, excluding value added tax.

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.
Improvements to property - 2% on cost
Plant and machinery - 15% on cost
Motor vehicles - 25% on reducing balance
Office equipment - 33% 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.

Financial instruments
Basic financial assets and liabilities are initially recognised at the transaction price unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future payments discounted at a market rate of interest.

Such assets and liabilities are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

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.


C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
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
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 22 (2023 - 22 ) .

C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 58,976 238,214 78,185 32,844 408,219
Additions - 18,989 56,140 967 76,096
Disposals - (17,256 ) (45,940 ) (6,040 ) (69,236 )
At 30 April 2024 58,976 239,947 88,385 27,771 415,079
DEPRECIATION
At 1 May 2023 6,402 211,560 26,519 32,285 276,766
Charge for year 1,179 20,998 18,530 526 41,233
Eliminated on disposal - (17,256 ) (25,707 ) (6,040 ) (49,003 )
At 30 April 2024 7,581 215,302 19,342 26,771 268,996
NET BOOK VALUE
At 30 April 2024 51,395 24,645 69,043 1,000 146,083
At 30 April 2023 52,574 26,654 51,666 559 131,453

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 75,585
Additions 56,140
Disposals (45,940 )
At 30 April 2024 85,785
DEPRECIATION
At 1 May 2023 24,486
Charge for year 18,389
Eliminated on disposal (25,707 )
At 30 April 2024 17,168
NET BOOK VALUE
At 30 April 2024 68,617
At 30 April 2023 51,099

C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,555 86,030
Amounts owed by group undertakings 647,032 551,837
Other debtors 26,130 37,126
Prepayments and accrued income 217,577 166,838
897,294 841,831

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 13,299 12,889
Trade creditors 270,154 291,606
Amounts owed to group undertakings - 97,312
Corporation tax 64,472 76,511
Social security and other taxes 21,538 28,215
Accrued expenses 125,596 123,544
495,059 630,077

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 35,088 27,093

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 48,387 39,982

Hire purchase contracts are secured on the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary Shares £1 1,000 1,000

C & C CATERING FABRICATIONS LIMITED (REGISTERED NUMBER: 09624356)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven Williams (Senior Statutory Auditor)
for and on behalf of Murray Smith LLP

11. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £234,000 (2023: £270,500).

12. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of C & C Catering Equipment Limited. The registered office and principal place of business of the parent company is Quarry Buildings, Hill Road, Eccleston, Chester, CH4 9HQ.