Company Registration No. 09648268 (England and Wales)
Walnut Cottage Catering Limited
Unaudited accounts
for the period from 1 November 2023 to 30 September 2024
Walnut Cottage Catering Limited
Unaudited accounts
Contents
Walnut Cottage Catering Limited
Company Information
for the period from 1 November 2023 to 30 September 2024
Directors
Hilary Claire Brand
Gary James Brand
Company Number
09648268 (England and Wales)
Registered Office
15 JACOBS GUTTER LANE
TOTTON
SOUTHAMPTON
HAMPSHIRE
SO40 9FQ
ENGLAND
Accountants
Graham Moores ACMA CGMA MiP BA(Hons)
GFM Accounting Ltd
Heywood, Southampton Road
Lyndhurst
Hampshire
SO43 7BU
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Walnut Cottage Catering Limited
for the period from 1 November 2023 to 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Walnut Cottage Catering Limited for the period from 1 November 2023 to 30 September 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of Walnut Cottage Catering Limited, as a body, in accordance with the terms of our engagement letter dated 2 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Walnut Cottage Catering Limited and state those matters that we have agreed to state to the Board of Directors of Walnut Cottage Catering Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Walnut Cottage Catering Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Walnut Cottage Catering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Walnut Cottage Catering Limited. You consider that Walnut Cottage Catering Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Walnut Cottage 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 accounts.
Graham Moores ACMA CGMA MiP BA(Hons)
Member in Practice
GFM Accounting Ltd
Heywood, Southampton Road
Lyndhurst
Hampshire
SO43 7BU
18 October 2024
Walnut Cottage Catering Limited
Statement of financial position
as at 30 September 2024
Intangible assets
-
130,106
Cash at bank and in hand
894
32,706
Creditors: amounts falling due within one year
(475)
(37,717)
Net current assets/(liabilities)
1,142
(1,417)
Total assets less current liabilities
1,142
128,689
Creditors: amounts falling due after more than one year
-
(10,556)
Called up share capital
100
100
Profit and loss account
1,042
118,033
Shareholders' funds
1,142
118,133
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by
Hilary Claire Brand
Director
Company Registration No. 09648268
Walnut Cottage Catering Limited
Notes to the Accounts
for the period from 1 November 2023 to 30 September 2024
Walnut Cottage Catering Limited is a private company, limited by shares, registered in England and Wales, registration number 09648268. The registered office is 15 JACOBS GUTTER LANE, TOTTON, SOUTHAMPTON, HAMPSHIRE, SO40 9FQ, ENGLAND. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
Plant & machinery
6 years straight line
Fixtures & fittings
7 years straight line
Computer equipment
4 years straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
At 1 November 2023
143,795
At 30 September 2024
13,689
Charge for the period
130,106
At 30 September 2024
13,689
At 31 October 2023
130,106
Walnut Cottage Catering Limited
Notes to the Accounts
for the period from 1 November 2023 to 30 September 2024
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2023
160,530
1,891
34,592
197,013
Disposals
(160,530)
(1,891)
(34,592)
(197,013)
At 30 September 2024
-
-
-
-
At 1 November 2023
160,530
1,891
34,592
197,013
On disposals
(160,530)
(1,891)
(34,592)
(197,013)
At 30 September 2024
-
-
-
-
At 30 September 2024
-
-
-
-
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
-
6,334
Taxes and social security
-
8,600
8
Creditors: amounts falling due after more than one year
2024
2023
9
Average number of employees
During the period the average number of employees was 12 (2023: 28).