2023-04-012024-03-312024-03-31false01532914Plyvine Catering Limited2024-10-1856210iso4217:GBPxbrli:pure015329142023-04-01015329142024-03-31015329142023-04-012024-03-31015329142022-04-01015329142023-03-31015329142022-04-012023-03-3101532914bus:SmallEntities2023-04-012024-03-3101532914bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3101532914bus:AbridgedAccounts2023-04-012024-03-3101532914bus:PrivateLimitedCompanyLtd2023-04-012024-03-3101532914core:WithinOneYear2024-03-3101532914core:AfterOneYear2024-03-3101532914core:WithinOneYear2023-03-3101532914core:AfterOneYear2023-03-3101532914core:ShareCapital2024-03-3101532914core:SharePremium2024-03-3101532914core:RevaluationReserve2024-03-3101532914core:OtherReservesSubtotal2024-03-3101532914core:RetainedEarningsAccumulatedLosses2024-03-3101532914core:ShareCapital2023-03-3101532914core:SharePremium2023-03-3101532914core:RevaluationReserve2023-03-3101532914core:OtherReservesSubtotal2023-03-3101532914core:RetainedEarningsAccumulatedLosses2023-03-3101532914core:LandBuildings2024-03-3101532914core:PlantMachinery2024-03-3101532914core:Vehicles2024-03-3101532914core:FurnitureFittings2024-03-3101532914core:OfficeEquipment2024-03-3101532914core:NetGoodwill2024-03-3101532914core:IntangibleAssetsOtherThanGoodwill2024-03-3101532914core:ListedExchangeTraded2024-03-3101532914core:UnlistedNon-exchangeTraded2024-03-3101532914core:LandBuildings2023-03-3101532914core:PlantMachinery2023-03-3101532914core:Vehicles2023-03-3101532914core:FurnitureFittings2023-03-3101532914core:OfficeEquipment2023-03-3101532914core:NetGoodwill2023-03-3101532914core:IntangibleAssetsOtherThanGoodwill2023-03-3101532914core:ListedExchangeTraded2023-03-3101532914core:UnlistedNon-exchangeTraded2023-03-3101532914core:LandBuildings2023-04-012024-03-3101532914core:PlantMachinery2023-04-012024-03-3101532914core:Vehicles2023-04-012024-03-3101532914core:FurnitureFittings2023-04-012024-03-3101532914core:OfficeEquipment2023-04-012024-03-3101532914core:NetGoodwill2023-04-012024-03-3101532914core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3101532914core:ListedExchangeTraded2023-04-012024-03-3101532914core:UnlistedNon-exchangeTraded2023-04-012024-03-3101532914core:MoreThanFiveYears2023-04-012024-03-3101532914core:Non-currentFinancialInstruments2024-03-3101532914core:Non-currentFinancialInstruments2023-03-3101532914dpl:CostSales2023-04-012024-03-3101532914dpl:DistributionCosts2023-04-012024-03-3101532914core:LandBuildings2023-04-012024-03-3101532914core:PlantMachinery2023-04-012024-03-3101532914core:Vehicles2023-04-012024-03-3101532914core:FurnitureFittings2023-04-012024-03-3101532914core:OfficeEquipment2023-04-012024-03-3101532914dpl:AdministrativeExpenses2023-04-012024-03-3101532914core:NetGoodwill2023-04-012024-03-3101532914core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3101532914dpl:GroupUndertakings2023-04-012024-03-3101532914dpl:ParticipatingInterests2023-04-012024-03-3101532914dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3101532914core:ListedExchangeTraded2023-04-012024-03-3101532914dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3101532914core:UnlistedNon-exchangeTraded2023-04-012024-03-3101532914dpl:CostSales2022-04-012023-03-3101532914dpl:DistributionCosts2022-04-012023-03-3101532914core:LandBuildings2022-04-012023-03-3101532914core:PlantMachinery2022-04-012023-03-3101532914core:Vehicles2022-04-012023-03-3101532914core:FurnitureFittings2022-04-012023-03-3101532914core:OfficeEquipment2022-04-012023-03-3101532914dpl:AdministrativeExpenses2022-04-012023-03-3101532914core:NetGoodwill2022-04-012023-03-3101532914core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3101532914dpl:GroupUndertakings2022-04-012023-03-3101532914dpl:ParticipatingInterests2022-04-012023-03-3101532914dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3101532914core:ListedExchangeTraded2022-04-012023-03-3101532914dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3101532914core:UnlistedNon-exchangeTraded2022-04-012023-03-3101532914core:NetGoodwill2024-03-3101532914core:IntangibleAssetsOtherThanGoodwill2024-03-3101532914core:LandBuildings2024-03-3101532914core:PlantMachinery2024-03-3101532914core:Vehicles2024-03-3101532914core:FurnitureFittings2024-03-3101532914core:OfficeEquipment2024-03-3101532914core:AfterOneYear2024-03-3101532914core:WithinOneYear2024-03-3101532914core:ListedExchangeTraded2024-03-3101532914core:UnlistedNon-exchangeTraded2024-03-3101532914core:ShareCapital2024-03-3101532914core:SharePremium2024-03-3101532914core:RevaluationReserve2024-03-3101532914core:OtherReservesSubtotal2024-03-3101532914core:RetainedEarningsAccumulatedLosses2024-03-3101532914core:NetGoodwill2023-03-3101532914core:IntangibleAssetsOtherThanGoodwill2023-03-3101532914core:LandBuildings2023-03-3101532914core:PlantMachinery2023-03-3101532914core:Vehicles2023-03-3101532914core:FurnitureFittings2023-03-3101532914core:OfficeEquipment2023-03-3101532914core:AfterOneYear2023-03-3101532914core:WithinOneYear2023-03-3101532914core:ListedExchangeTraded2023-03-3101532914core:UnlistedNon-exchangeTraded2023-03-3101532914core:ShareCapital2023-03-3101532914core:SharePremium2023-03-3101532914core:RevaluationReserve2023-03-3101532914core:OtherReservesSubtotal2023-03-3101532914core:RetainedEarningsAccumulatedLosses2023-03-3101532914core:NetGoodwill2022-04-0101532914core:IntangibleAssetsOtherThanGoodwill2022-04-0101532914core:LandBuildings2022-04-0101532914core:PlantMachinery2022-04-0101532914core:Vehicles2022-04-0101532914core:FurnitureFittings2022-04-0101532914core:OfficeEquipment2022-04-0101532914core:AfterOneYear2022-04-0101532914core:WithinOneYear2022-04-0101532914core:ListedExchangeTraded2022-04-0101532914core:UnlistedNon-exchangeTraded2022-04-0101532914core:ShareCapital2022-04-0101532914core:SharePremium2022-04-0101532914core:RevaluationReserve2022-04-0101532914core:OtherReservesSubtotal2022-04-0101532914core:RetainedEarningsAccumulatedLosses2022-04-0101532914core:AfterOneYear2023-04-012024-03-3101532914core:WithinOneYear2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3101532914core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3101532914core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3101532914core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3101532914core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3101532914core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3101532914bus:Director12023-04-012024-03-3101532914bus:Director22023-04-012024-03-31

Plyvine Catering Limited

Registered Number
01532914
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Plyvine Catering Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mr S C Matthews
Mr H P S Matthews

Registered Address

Unit 7 Pedmore Road Industrial
Estate, Pedmore Road
Brierley Hill
DY5 1TJ

Registered Number

01532914 (England and Wales)
Plyvine Catering Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets365,95957,727
65,95957,727
Current assets
Stocks412,11710,888
Debtors5125,757110,739
Cash at bank and on hand359,951252,932
497,825374,559
Creditors amounts falling due within one year6(208,005)(148,082)
Net current assets (liabilities)289,820226,477
Total assets less current liabilities355,779284,204
Creditors amounts falling due after one year7(36,667)(56,667)
Provisions for liabilities(3,902)(1,195)
Net assets315,210226,342
Capital and reserves
Called up share capital104104
Profit and loss account315,106226,238
Shareholders' funds315,210226,342
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2024, and are signed on its behalf by:
Mr S C Matthews
Director
Registered Company No. 01532914
Plyvine Catering Limited
Notes to the Financial Statements
for the year ended 31 March 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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
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:

Straight line (years)
Land and buildings100
Plant and machinery6.67
Vehicles4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2426
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23674,244
Additions14,165
At 31 March 24688,410
Depreciation and impairment
At 01 April 23616,517
Charge for year5,933
At 31 March 24622,451
Net book value
At 31 March 2465,959
At 31 March 2357,727
4.Stocks

2024

2023

££
Finished goods12,11710,888
Total12,11710,888
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables55,77348,027
Other debtors69,98462,712
Total125,757110,739
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables54,37547,808
Bank borrowings and overdrafts20,00020,000
Taxation and social security101,80371,395
Other creditors31,8278,879
Total208,005148,082
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 after one year

2024

2023

££
Bank borrowings and overdrafts36,66756,667
Total36,66756,667