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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
Page
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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
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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
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Walnut Cottage Catering Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
130,106 
Current assets
Inventories
- 
3,091 
Debtors
723 
503 
Cash at bank and in hand
894 
32,706 
1,617 
36,300 
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)
Net assets
1,142 
118,133 
Capital and reserves
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
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Walnut Cottage Catering Limited Notes to the Accounts for the period from 1 November 2023 to 30 September 2024
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2023
143,795 
Disposals
(130,106)
At 30 September 2024
13,689 
Amortisation
At 1 November 2023
13,689 
On disposals
(130,106)
Charge for the period
130,106 
At 30 September 2024
13,689 
Net book value
At 30 September 2024
- 
At 31 October 2023
130,106 
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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
- 
- 
- 
- 
Depreciation
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
- 
- 
- 
- 
Net book value
At 30 September 2024
- 
- 
- 
- 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
503 
Other debtors
723 
- 
723 
503 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
6,334 
VAT
- 
21,780 
Trade creditors
475 
1,003 
Taxes and social security
- 
8,600 
475 
37,717 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
10,556 
9
Average number of employees
During the period the average number of employees was 12 (2023: 28).
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