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Registered number: 11869350
Misterton Catering Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
T Cheung & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11869350
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,461 446
1,461 446
CURRENT ASSETS
Stocks 1,298 1,186
Cash at bank and in hand 4,675 6,460
5,973 7,646
Creditors: Amounts Falling Due Within One Year 5 (3,934 ) (6,435 )
NET CURRENT ASSETS (LIABILITIES) 2,039 1,211
TOTAL ASSETS LESS CURRENT LIABILITIES 3,500 1,657
NET ASSETS 3,500 1,657
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 3,400 1,557
SHAREHOLDERS' FUNDS 3,500 1,657
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Kemin Chen
Director
28/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Misterton Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11869350 . The registered office is 3a Wing Yip Business Centre , 278 Thimble Mill Lane, Birmingham, West Midlands, B7 5HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Fixtures & Fittings 20%
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
2.5. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 872
Additions 1,380
As at 31 March 2024 2,252
Depreciation
As at 1 April 2023 426
Provided during the period 365
As at 31 March 2024 791
Net Book Value
As at 31 March 2024 1,461
As at 1 April 2023 446
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 2,499 5,359
Taxation and social security 1,435 1,076
3,934 6,435
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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