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REGISTERED NUMBER: 03689368 (England and Wales)















C & C CATERING ENGINEERS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






C & C CATERING ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)






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 ENGINEERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: P N Kitchin
P Parry
P Farrell
A Sprott
M J Kitchin
G Cairns



SECRETARY: S L Heather



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



REGISTERED NUMBER: 03689368 (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 ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

BALANCE SHEET
30 APRIL 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 386,360 385,184
Investments 5 1,000 1,000
387,360 386,184

CURRENT ASSETS
Stocks 40,930 51,230
Debtors 6 861,030 847,791
Cash at bank and in hand 1,162,048 1,005,157
2,064,008 1,904,178
CREDITORS
Amounts falling due within one year 7 1,044,142 981,599
NET CURRENT ASSETS 1,019,866 922,579
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,407,226

1,308,763

CREDITORS
Amounts falling due after more than one year 8 (172,869 ) (220,773 )

PROVISIONS FOR LIABILITIES (88,265 ) (88,485 )
NET ASSETS 1,146,092 999,505

CAPITAL AND RESERVES
Called up share capital 10 60 60
Profit and loss account 1,146,032 999,445
SHAREHOLDERS' FUNDS 1,146,092 999,505

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 ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

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

1. STATUTORY INFORMATION

C & C Catering Engineers 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.

Preparation of consolidated financial statements
The financial statements contain information about C & C Catering Engineers Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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 - 33% on cost
Fixtures and fittings - 15- 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.


C & C CATERING ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

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

2. ACCOUNTING POLICIES - continued
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
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.

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 23 (2023 - 24 ) .

C & C CATERING ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 26,405 65,177 -
Additions - - 9,072
Disposals (26,405 ) (35,384 ) -
At 30 April 2024 - 29,793 9,072
DEPRECIATION
At 1 May 2023 26,405 58,136 -
Charge for year - 5,136 1,194
Eliminated on disposal (26,405 ) (35,384 ) -
At 30 April 2024 - 27,888 1,194
NET BOOK VALUE
At 30 April 2024 - 1,905 7,878
At 30 April 2023 - 7,041 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 399,676 95,372 586,630
Additions 119,741 5,985 134,798
Disposals (10,660 ) (37,938 ) (110,387 )
At 30 April 2024 508,757 63,419 611,041
DEPRECIATION
At 1 May 2023 35,311 81,594 201,446
Charge for year 114,231 8,585 129,146
Eliminated on disposal (6,184 ) (37,938 ) (105,911 )
At 30 April 2024 143,358 52,241 224,681
NET BOOK VALUE
At 30 April 2024 365,399 11,178 386,360
At 30 April 2023 364,365 13,778 385,184

C & C CATERING ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 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 May 2023 389,016
Additions 94,241
At 30 April 2024 483,257
DEPRECIATION
At 1 May 2023 29,648
Charge for year 109,990
At 30 April 2024 139,638
NET BOOK VALUE
At 30 April 2024 343,619
At 30 April 2023 359,368

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 1,000
NET BOOK VALUE
At 30 April 2024 1,000
At 30 April 2023 1,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 737,602 620,378
Amounts owed by group undertakings - 97,312
Other debtors - 1,696
Prepayments 123,428 128,405
861,030 847,791

C & C CATERING ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Hire purchase contracts 97,444 82,189
Trade creditors 523,838 478,408
Amounts owed to group undertakings 10,167 11,886
Corporation tax 122,470 -
Social security and other taxes 114,908 137,957
Accruals and deferred income 175,315 271,159
1,044,142 981,599

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
as restated
£    £   
Hire purchase contracts 172,869 220,773

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
as restated
£    £   
Hire purchase contracts 270,313 302,962

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

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: as restated
£    £   
60 Ordinary £1 60 60

11. 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

12. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £84,520 (2023: £3,453).

C & C CATERING ENGINEERS LIMITED (REGISTERED NUMBER: 03689368)

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

13. ULTIMATE CONTROLLING PARTY

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.