2023-02-012024-01-312024-01-31false13115342JUDY ADAMS CATERING LTD2024-10-0156102iso4217:GBPxbrli:pure131153422023-02-01131153422024-01-31131153422023-02-012024-01-31131153422022-02-01131153422023-01-31131153422022-02-012023-01-3113115342bus:SmallEntities2023-02-012024-01-3113115342bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113115342bus:FullAccounts2023-02-012024-01-3113115342bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113115342core:WithinOneYear2024-01-3113115342core:AfterOneYear2024-01-3113115342core:WithinOneYear2023-01-3113115342core:AfterOneYear2023-01-3113115342core:ShareCapital2024-01-3113115342core:SharePremium2024-01-3113115342core:RevaluationReserve2024-01-3113115342core:OtherReservesSubtotal2024-01-3113115342core:RetainedEarningsAccumulatedLosses2024-01-3113115342core:ShareCapital2023-01-3113115342core:SharePremium2023-01-3113115342core:RevaluationReserve2023-01-3113115342core:OtherReservesSubtotal2023-01-3113115342core:RetainedEarningsAccumulatedLosses2023-01-3113115342core:LandBuildings2024-01-3113115342core:PlantMachinery2024-01-3113115342core:Vehicles2024-01-3113115342core:FurnitureFittings2024-01-3113115342core:OfficeEquipment2024-01-3113115342core:NetGoodwill2024-01-3113115342core:IntangibleAssetsOtherThanGoodwill2024-01-3113115342core:ListedExchangeTraded2024-01-3113115342core:UnlistedNon-exchangeTraded2024-01-3113115342core:LandBuildings2023-01-3113115342core:PlantMachinery2023-01-3113115342core:Vehicles2023-01-3113115342core:FurnitureFittings2023-01-3113115342core:OfficeEquipment2023-01-3113115342core:NetGoodwill2023-01-3113115342core:IntangibleAssetsOtherThanGoodwill2023-01-3113115342core:ListedExchangeTraded2023-01-3113115342core:UnlistedNon-exchangeTraded2023-01-3113115342core:LandBuildings2023-02-012024-01-3113115342core:PlantMachinery2023-02-012024-01-3113115342core:Vehicles2023-02-012024-01-3113115342core:FurnitureFittings2023-02-012024-01-3113115342core:OfficeEquipment2023-02-012024-01-3113115342core:NetGoodwill2023-02-012024-01-3113115342core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113115342core:ListedExchangeTraded2023-02-012024-01-3113115342core:UnlistedNon-exchangeTraded2023-02-012024-01-3113115342core:MoreThanFiveYears2023-02-012024-01-3113115342core:Non-currentFinancialInstruments2024-01-3113115342core:Non-currentFinancialInstruments2023-01-3113115342dpl:CostSales2023-02-012024-01-3113115342dpl:DistributionCosts2023-02-012024-01-3113115342core:LandBuildings2023-02-012024-01-3113115342core:PlantMachinery2023-02-012024-01-3113115342core:Vehicles2023-02-012024-01-3113115342core:FurnitureFittings2023-02-012024-01-3113115342core:OfficeEquipment2023-02-012024-01-3113115342dpl:AdministrativeExpenses2023-02-012024-01-3113115342core:NetGoodwill2023-02-012024-01-3113115342core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113115342dpl:GroupUndertakings2023-02-012024-01-3113115342dpl:ParticipatingInterests2023-02-012024-01-3113115342dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113115342core:ListedExchangeTraded2023-02-012024-01-3113115342dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113115342core:UnlistedNon-exchangeTraded2023-02-012024-01-3113115342dpl:CostSales2022-02-012023-01-3113115342dpl:DistributionCosts2022-02-012023-01-3113115342core:LandBuildings2022-02-012023-01-3113115342core:PlantMachinery2022-02-012023-01-3113115342core:Vehicles2022-02-012023-01-3113115342core:FurnitureFittings2022-02-012023-01-3113115342core:OfficeEquipment2022-02-012023-01-3113115342dpl:AdministrativeExpenses2022-02-012023-01-3113115342core:NetGoodwill2022-02-012023-01-3113115342core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113115342dpl:GroupUndertakings2022-02-012023-01-3113115342dpl:ParticipatingInterests2022-02-012023-01-3113115342dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3113115342core:ListedExchangeTraded2022-02-012023-01-3113115342dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3113115342core:UnlistedNon-exchangeTraded2022-02-012023-01-3113115342core:NetGoodwill2024-01-3113115342core:IntangibleAssetsOtherThanGoodwill2024-01-3113115342core:LandBuildings2024-01-3113115342core:PlantMachinery2024-01-3113115342core:Vehicles2024-01-3113115342core:FurnitureFittings2024-01-3113115342core:OfficeEquipment2024-01-3113115342core:AfterOneYear2024-01-3113115342core:WithinOneYear2024-01-3113115342core:ListedExchangeTraded2024-01-3113115342core:UnlistedNon-exchangeTraded2024-01-3113115342core:ShareCapital2024-01-3113115342core:SharePremium2024-01-3113115342core:RevaluationReserve2024-01-3113115342core:OtherReservesSubtotal2024-01-3113115342core:RetainedEarningsAccumulatedLosses2024-01-3113115342core:NetGoodwill2023-01-3113115342core:IntangibleAssetsOtherThanGoodwill2023-01-3113115342core:LandBuildings2023-01-3113115342core:PlantMachinery2023-01-3113115342core:Vehicles2023-01-3113115342core:FurnitureFittings2023-01-3113115342core:OfficeEquipment2023-01-3113115342core:AfterOneYear2023-01-3113115342core:WithinOneYear2023-01-3113115342core:ListedExchangeTraded2023-01-3113115342core:UnlistedNon-exchangeTraded2023-01-3113115342core:ShareCapital2023-01-3113115342core:SharePremium2023-01-3113115342core:RevaluationReserve2023-01-3113115342core:OtherReservesSubtotal2023-01-3113115342core:RetainedEarningsAccumulatedLosses2023-01-3113115342core:NetGoodwill2022-02-0113115342core:IntangibleAssetsOtherThanGoodwill2022-02-0113115342core:LandBuildings2022-02-0113115342core:PlantMachinery2022-02-0113115342core:Vehicles2022-02-0113115342core:FurnitureFittings2022-02-0113115342core:OfficeEquipment2022-02-0113115342core:AfterOneYear2022-02-0113115342core:WithinOneYear2022-02-0113115342core:ListedExchangeTraded2022-02-0113115342core:UnlistedNon-exchangeTraded2022-02-0113115342core:ShareCapital2022-02-0113115342core:SharePremium2022-02-0113115342core:RevaluationReserve2022-02-0113115342core:OtherReservesSubtotal2022-02-0113115342core:RetainedEarningsAccumulatedLosses2022-02-0113115342core:AfterOneYear2023-02-012024-01-3113115342core:WithinOneYear2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3113115342core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3113115342core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3113115342core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3113115342core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3113115342core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3113115342bus:Director12023-02-012024-01-31

JUDY ADAMS CATERING LTD

Registered Number
13115342
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

JUDY ADAMS CATERING LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

ADAMSKA, Judyta

Company Secretary

ADAMSKA, Judyta

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

13115342 (England and Wales)
JUDY ADAMS CATERING LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets353,54961,199
Tangible assets436,59747,566
90,146108,765
Current assets
Stocks51,7354,196
Debtors611,12614,380
Cash at bank and on hand7,84827,856
20,70946,432
Creditors amounts falling due within one year7(64,688)(90,657)
Net current assets (liabilities)(43,979)(44,225)
Total assets less current liabilities46,16764,540
Creditors amounts falling due after one year8(27,667)(53,846)
Provisions for liabilities9(9,149)(7,701)
Net assets9,3512,993
Capital and reserves
Called up share capital100100
Profit and loss account9,2512,893
Shareholders' funds9,3512,993
The financial statements were approved and authorised for issue by the Director on 1 October 2024, and are signed on its behalf by:
ADAMSKA, Judyta
Director
Registered Company No. 13115342
JUDY ADAMS CATERING LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill amortised over 10 years straight line.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Due to the covid-19 pandemic and the closure of businesses under UK Government legislation, the business utilized the Government Support schemes: the furlough scheme whereby the Government contributed towards the wage costs of the business, local grants awarded by local authorities and the Eat out to help Scheme. The amounts received are reported under other income in the financial statements. The income is reported in the period that the relief relates to. Other Operating Income The business received local authority grant support of £ Nil (2023 - £22,674) during the year.
2.Average number of employees

20242023
Average number of employees during the year99
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 February 2376,49976,499
At 31 January 2476,49976,499
Amortisation and impairment
At 01 February 2315,30015,300
Charge for year7,6507,650
At 31 January 2422,95022,950
Net book value
At 31 January 2453,54953,549
At 31 January 2361,19961,199
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 2380,9162,49883,414
Additions-1,1401,140
At 31 January 2480,9163,63884,554
Depreciation and impairment
At 01 February 2335,11173735,848
Charge for year11,45165812,109
At 31 January 2446,5621,39547,957
Net book value
At 31 January 2434,3542,24336,597
At 31 January 2345,8051,76147,566
5.Stocks

2024

2023

££
Raw materials and consumables1,7354,196
Total1,7354,196
6.Debtors: amounts due within one year

2024

2023

££
Other debtors6,2349,700
Prepayments and accrued income4,8924,680
Total11,12614,380
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,9019,067
Taxation and social security4,6254,704
Finance lease and HP contracts25,53924,898
Other creditors28,53450,506
Accrued liabilities and deferred income2,0891,482
Total64,68890,657
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors27,66753,846
Total27,66753,846
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,1497,701
Total9,1497,701
10.Directors advances, credits and guarantees
Other creditors include an amount of £22,830 (2023: £44,875) relates to the directors' loan account Ms. Judyta Adamska.