07430114falsethat of event catering2022-11-012023-10-31http://www.companieshouse.gov.uk/2022-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-10-31http://www.companieshouse.gov.uk/cd:Director12022-11-012023-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-10-31http://www.companieshouse.gov.uk/cd:Director22022-11-012023-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2022-10-31http://www.companieshouse.gov.uk/cd:Director32022-11-012023-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-11-012023-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-11-012023-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-11-012023-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-10-31http://www.companieshouse.gov.uk/2022-11-012023-10-31http://www.companieshouse.gov.uk/2022-10-31http://www.companieshouse.gov.uk/cd:FRS1022022-11-012023-10-31http://www.companieshouse.gov.uk/2023-10-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-11-012023-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-11-012023-10-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 07430114

Midnight Masquerade Catering Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023

Prepared By:
Victor Stewart
The White House
164 Bridge Road
Sarisbury Green, Southampton
Hampshire
SO31 7EH

Midnight Masquerade Catering Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
DIRECTORS
Lucy Rebecca Gardiner
Oliver Thomas Gardiner
Robin Graham Moinet
REGISTERED OFFICE
192 Haslemere Road
Southsea
Portsmouth
Hampshire
PO4 9AS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07430114
ACCOUNTANTS
Victor Stewart
The White House
164 Bridge Road
Sarisbury Green, Southampton
Hampshire
SO31 7EH

Midnight Masquerade Catering Ltd

ACCOUNTS
FOR THEYEARENDED31/10/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Midnight Masquerade Catering Ltd

BALANCE SHEET AT 31/10/2023
20232022
Notes££
FIXED ASSETS
Tangible assets343,25413,819
CURRENT ASSETS
Stock28,70211,025
Debtors527,35111,754
Cash at bank and in hand120,433101,902
176,486124,681
CREDITORS: Amounts falling due within one year6145,32785,098
NET CURRENT ASSETS31,15939,583
TOTAL ASSETS LESS CURRENT LIABILITIES74,41353,402
CAPITAL AND RESERVES
Called up share capital711
Profit and loss account74,41253,401
SHAREHOLDERS' FUNDS74,41353,402
For the year ending 31/10/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30/10/2024 and signed on their behalf by
.............................
Lucy Rebecca Gardiner
Director

Midnight Masquerade Catering Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings 15%
Equipment 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20232022
No.No.
Average number of employees2518

Midnight Masquerade Catering Ltd

3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/11/202215,06315,99131,054
Additions30,3057,03237,337
At 31/10/202345,36823,02368,391
Depreciation
At 01/11/20227,9819,25417,235
For the year5,6072,2957,902
At 31/10/202313,58811,54925,137
Net Book Amounts
At 31/10/202331,78011,47443,254
At 31/10/20227,0826,73713,819
4. STOCK 20232022
££
Stock comprises:
Stock28,7028,115
Work in progress-2,910
28,70211,025
5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors2,4088,765
Other debtors640-
Prepayments1,004491
Directors current account23,2992,498
27,35111,754

Midnight Masquerade Catering Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Corporation tax7,5007,499
VAT48,13231,929
PAYE14,436587
Directors current account8,4068,406
Directors current account10,000-
Trade creditors36,20911,477
Other creditors2,1687,168
Pension schemes176194
Accruals13,84712,534
Deferred income4,4535,304
145,32785,098
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
8. RELATED PARTY TRANSACTIONS
During the period the company received loans amounting to £10,000 (2022: £NIL) from Vespasian Security Limited.
The balance of £2,168 (2022: 7,168) was owing as at the balance sheet date.
Mr Oliver Gardiner owns 100% of the ordinary share capital of Vespasian Security Limited.