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Company Registration No. 10594500 (England and Wales)
CO Dining Ltd Unaudited accounts for the year ended 29 February 2024
CO Dining Ltd Unaudited accounts Contents
Page
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CO Dining Ltd Company Information for the year ended 29 February 2024
Directors
Elizabeth Cottam Mark Owens
Company Number
10594500 (England and Wales)
Registered Office
4 Lidgett Lane Garforth Leeds LS25 1EQ
Accountants
Business Works UK Ltd 4 Lidgett Lane Garforth Leeds West Yorkshire LS25 1EQ
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CO Dining Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
147,493 
269,466 
Current assets
Inventories
13,777 
11,507 
Debtors
48,300 
34,139 
Cash at bank and in hand
11,161 
51,380 
73,238 
97,026 
Creditors: amounts falling due within one year
(229,904)
(267,559)
Net current liabilities
(156,666)
(170,533)
Total assets less current liabilities
(9,173)
98,933 
Creditors: amounts falling due after more than one year
(190,000)
(202,667)
Provisions for liabilities
Deferred tax
(39,601)
(21,732)
Net liabilities
(238,774)
(125,466)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(238,874)
(125,566)
Shareholders' funds
(238,774)
(125,466)
For the year ending 29 February 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 24 October 2024 and were signed on its behalf by
Elizabeth Cottam Director Company Registration No. 10594500
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CO Dining Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
CO Dining Ltd is a private company, limited by shares, registered in England and Wales, registration number 10594500. The registered office is 4 Lidgett Lane, Garforth, Leeds, LS25 1EQ. 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 year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
33% straight line
Fixtures & fittings
15% straight line
Computer equipment
33% straight line
Other tangible fixed assets
10% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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CO Dining Ltd Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2023
120,680 
347,855 
13,421 
481,956 
Disposals
(30,152)
(57,656)
- 
(87,808)
At 29 February 2024
90,528 
290,199 
13,421 
394,148 
Depreciation
At 1 March 2023
78,366 
121,892 
12,232 
212,490 
Charge for the year
18,302 
56,263 
411 
74,976 
On disposals
(17,599)
(23,212)
- 
(40,811)
At 29 February 2024
79,069 
154,943 
12,643 
246,655 
Net book value
At 29 February 2024
11,459 
135,256 
778 
147,493 
At 28 February 2023
42,314 
225,963 
1,189 
269,466 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,000 
- 
Amounts due from group undertakings etc.
5,295 
25,774 
Accrued income and prepayments
23,321 
7,744 
Other debtors
4,684 
621 
48,300 
34,139 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
76,000 
76,000 
VAT
53,230 
28,740 
Trade creditors
51,988 
67,893 
Taxes and social security
10,712 
14,673 
Other creditors
13,049 
15,254 
Loans from directors
(662)
(4,020)
Accruals
5,919 
12,290 
Deferred income
19,668 
56,729 
229,904 
267,559 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
190,000 
202,667 
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CO Dining Ltd Notes to the Accounts for the year ended 29 February 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Elizabeth Cottam
Short term loan
4,828 
2,040 
5,399 
1,469 
4,828 
2,040 
5,399 
1,469 
9
Average number of employees
During the year the average number of employees was 18 (2023: 31).
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