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REGISTERED NUMBER: 08309953















THE SCHOOL LUNCH COMPANY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2023






THE SCHOOL LUNCH COMPANY LTD (REGISTERED NUMBER: 08309953)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE SCHOOL LUNCH COMPANY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2023







DIRECTOR: A J Govier





REGISTERED OFFICE: Tcs Education Catering Ltd Kent Space,
Fleet House
Springhead Enterprise Park
Gravesend
DA11 8HJ





REGISTERED NUMBER: 08309953





ACCOUNTANTS: Green & Co
Chartered Certified Accountants
Pembroke House
Llantarnam Park Way
Cwmbran
Torfaen
NP44 3AU

THE SCHOOL LUNCH COMPANY LTD (REGISTERED NUMBER: 08309953)

BALANCE SHEET
31ST AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,188 -

CURRENT ASSETS
Stocks 49,967 58,613
Debtors 5 1,192,765 125,386
Cash at bank and in hand 327 361,303
1,243,059 545,302
CREDITORS
Amounts falling due within one year 6 1,272,108 212,600
NET CURRENT (LIABILITIES)/ASSETS (29,049 ) 332,702
TOTAL ASSETS LESS CURRENT
LIABILITIES

(22,861

)

332,702

CAPITAL AND RESERVES
Called up share capital 7 79 79
Capital redemption reserve 50 50
Retained earnings (22,990 ) 332,573
SHAREHOLDERS' FUNDS (22,861 ) 332,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 SCHOOL LUNCH COMPANY LTD (REGISTERED NUMBER: 08309953)

BALANCE SHEET - continued
31ST AUGUST 2023


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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th October 2024 and were signed by:





A J Govier - Director


THE SCHOOL LUNCH COMPANY LTD (REGISTERED NUMBER: 08309953)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023

1. STATUTORY INFORMATION

The School Lunch Company Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

THE SCHOOL LUNCH COMPANY LTD (REGISTERED NUMBER: 08309953)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 101 (2022 - 180 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st September 2022 8,467 - 8,467
Additions 3,329 4,308 7,637
At 31st August 2023 11,796 4,308 16,104
DEPRECIATION
At 1st September 2022 8,467 - 8,467
Charge for year 624 825 1,449
At 31st August 2023 9,091 825 9,916
NET BOOK VALUE
At 31st August 2023 2,705 3,483 6,188
At 31st August 2022 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 196,922 125,386
Amounts owed by group undertakings 469,084 -
Other debtors 431,990 -
Directors' current accounts 55,015 -
Deferred tax asset 35,170 -
Prepayments 4,584 -
1,192,765 125,386

THE SCHOOL LUNCH COMPANY LTD (REGISTERED NUMBER: 08309953)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans 52,882 -
Trade creditors 819,017 4,407
Corporation Tax 18,568 27,905
Social security and other taxes 6,215 6,058
VAT 209,535 163,261
Other creditors 159,278 7,486
Accrued expenses 6,613 3,483
1,272,108 212,600

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
150 Ordinary Shares 50p 75 75
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
79 79

8. RELATED PARTY DISCLOSURES

At the year end, the company was owed £55,015 from the director, Mr A Govier.

At the year end, the company was owed the following amounts:

£469,084 from HSG Facilities Management Limited, the parent of the company.

£20,694 from Eden Grove Developments Limited, a company under the control of the director.

£77,768 from Bumax Limited, a company under the control of the director.

£7,196 from TCS Education Catering Limited, a company under the control of the director.