Company Registration No. 11451955 (England and Wales)
Four Elements Catering Ltd
Unaudited accounts
for the year ended 31 March 2024
Four Elements Catering Ltd
Unaudited accounts
Contents
Four Elements Catering Ltd
Company Information
for the year ended 31 March 2024
Directors
Mr B Davies
Mr A Richardson
Company Number
11451955 (England and Wales)
Registered Office
16 CHILDREY GARDENS
PLYMOUTH
PL6 5QU
UNITED KINGDOM
Accountants
Brambillow Accounting Ltd
Brookhouse
Cranoe Road
Welham
Leicestershire
LE16 7UH
Four Elements Catering Ltd
Statement of financial position
as at 31 March 2024
Tangible assets
13,137
14,777
Cash at bank and in hand
23,163
18,248
Creditors: amounts falling due within one year
(50,872)
(39,879)
Net current liabilities
(13,230)
(614)
Total assets less current liabilities
(93)
14,163
Creditors: amounts falling due after more than one year
-
(1,265)
Provisions for liabilities
Deferred tax
(2,495)
(2,640)
Net (liabilities)/assets
(2,588)
10,258
Called up share capital
2
2
Profit and loss account
(2,590)
10,256
Shareholders' funds
(2,588)
10,258
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 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 11 November 2024 and were signed on its behalf by
Mr B Davies
Director
Company Registration No. 11451955
Four Elements Catering Ltd
Notes to the Accounts
for the year ended 31 March 2024
Four Elements Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 11451955. The registered office is 16 CHILDREY GARDENS, PLYMOUTH, PL6 5QU, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
20.0% Reducing Balance
Fixtures & fittings
33.3% Reducing Balance
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.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2023
24,759
2,619
27,378
At 31 March 2024
26,876
2,619
29,495
At 1 April 2023
11,162
1,439
12,601
Charge for the year
3,364
393
3,757
At 31 March 2024
14,526
1,832
16,358
At 31 March 2024
12,350
787
13,137
At 31 March 2023
13,597
1,180
14,777
Four Elements Catering Ltd
Notes to the Accounts
for the year ended 31 March 2024
Amounts falling due within one year
Trade debtors
13,139
20,369
Accrued income and prepayments
1,340
648
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
8,390
597
Loans from directors
7,126
2,409
Deferred income
23,939
28,530
7
Creditors: amounts falling due after more than one year
2024
2023
8
Transactions with related parties
Included within creditors is an amount of £7,126 (2022: £2,409) which is owed by the Company to the Directors. Interest is not payable on this amount and there is no fixed date for repayment.
9
Average number of employees
During the year the average number of employees was 6 (2023: 8).