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REGISTERED NUMBER: 00802149 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Helena Caterers Limited

Helena Caterers Limited (Registered number: 00802149)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Helena Caterers Limited (Registered number: 00802149)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 3,799 4,222
Investment property 5 3,850,000 3,850,000
3,853,799 3,854,222

Current assets
Debtors 6 42,283 28,075
Investments 7 5,493 5,493
Cash at bank 389,937 365,919
437,713 399,487
Creditors
Amounts falling due within one year 8 255,891 238,163
Net current assets 181,822 161,324
Total assets less current liabilities 4,035,621 4,015,546

Creditors
Amounts falling due after more than one
year

9

(60,343

)

(93,109

)

Provisions for liabilities (694,953 ) (694,953 )
Net assets 3,280,325 3,227,484

Helena Caterers Limited (Registered number: 00802149)

Balance Sheet - continued
30 April 2024

2024 2023
Notes £    £    £    £   
Capital and reserves
Called up share capital 999 999
Revaluation reserve 10 3,054,660 3,054,660
Capital redemption reserve 14,917 14,917
Retained earnings 209,749 156,908
Shareholders' funds 3,280,325 3,227,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 6 September 2024 and were signed on its behalf by:





Mrs R B J Miglio - Director


Helena Caterers Limited (Registered number: 00802149)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. Statutory information

Helena Caterers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00802149

Registered office: Pound House
62a Highgate High Street
London
N6 5HX

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents and service charges receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance

Investment property
Investment properties are included in the balance sheet at their open market value, which was confirmed by professional valuers. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is lease than 20 years. Although this accounting policy is in accordance with accounting standards, it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.


Helena Caterers Limited (Registered number: 00802149)

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.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

Helena Caterers Limited (Registered number: 00802149)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
At 1 May 2023
and 30 April 2024 23,646
Depreciation
At 1 May 2023 19,424
Charge for year 423
At 30 April 2024 19,847
Net book value
At 30 April 2024 3,799
At 30 April 2023 4,222

5. Investment property
Total
£   
Fair value
At 1 May 2023
and 30 April 2024 3,850,000
Net book value
At 30 April 2024 3,850,000
At 30 April 2023 3,850,000

Helena Caterers Limited (Registered number: 00802149)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. Investment property - continued

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2022 45,000
Valuation in 2020 (515,000 )
Valuation in 2019 83,250
Valuation in 2018 201,750
Valuation in 2014 1,085,000
Valuation in 2010 (50,000 )
Valuation in 2009 2,899,612
Cost 100,388
3,850,000

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 42,283 28,075

7. Current asset investments
2024 2023
£    £   
Listed investments 5,493 5,493

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 32,783 31,580
Trade creditors - 75
Corporation tax 77,362 62,451
Other creditors 145,746 144,057
255,891 238,163

Helena Caterers Limited (Registered number: 00802149)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 34,002 32,765
Bank loans - 2-5 years 26,341 60,344
60,343 93,109

10. Reserves
Revaluation
reserve
£   
At 1 May 2023
and 30 April 2024 3,054,660

11. Ultimate controlling party

There is no one ultimate controlling party.