1 April 2023 false No description of principal activity Taxfiler 2024.6 11451955business:PrivateLimitedCompanyLtd2023-04-012024-03-31 114519552023-03-31 114519552023-04-012024-03-31 11451955business:AuditExemptWithAccountantsReport2023-04-012024-03-31 11451955business:FilletedAccounts2023-04-012024-03-31 114519552024-03-31 11451955business:Director12023-04-012024-03-31 11451955business:Director22023-04-012024-03-31 11451955business:RegisteredOffice2023-04-012024-03-31 114519552023-03-31 11451955core:WithinOneYear2024-03-31 11451955core:WithinOneYear2023-03-31 11451955core:AfterOneYear2024-03-31 11451955core:AfterOneYear2023-03-31 11451955core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 11451955core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 11451955core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 11451955core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 11451955core:PreviouslyStatedAmount2024-03-31 11451955core:PreviouslyStatedAmount2023-03-31 11451955business:SmallEntities2023-04-012024-03-31 11451955countries:EnglandWales2023-04-012024-03-31 11451955core:PlantMachinery2023-04-012024-03-31 11451955core:FurnitureFittings2023-04-012024-03-31 11451955core:PlantMachinery2023-03-31 11451955core:FurnitureFittings2023-03-31 11451955core:PlantMachinery2024-03-31 11451955core:FurnitureFittings2024-03-31 114519552022-04-012023-03-31 iso4217:GBP xbrli:pure
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
Page
- 2 -
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
- 3 -
Four Elements Catering Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,137 
14,777 
Current assets
Debtors
14,479 
21,017 
Cash at bank and in hand
23,163 
18,248 
37,642 
39,265 
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 
Capital and reserves
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
- 4 -
Four Elements Catering Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
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.
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.
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
20.0% Reducing Balance
Fixtures & fittings
33.3% Reducing Balance
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.
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 
Additions
2,117 
- 
2,117 
At 31 March 2024
26,876 
2,619 
29,495 
Depreciation
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 
Net book value
At 31 March 2024
12,350 
787 
13,137 
At 31 March 2023
13,597 
1,180 
14,777 
- 5 -
Four Elements Catering Ltd Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,139 
20,369 
Accrued income and prepayments
1,340 
648 
14,479 
21,017 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,017 
7,977 
Trade creditors
1,102 
49 
Taxes and social security
8,390 
597 
Loans from directors
7,126 
2,409 
Accruals
298 
317 
Deferred income
23,939 
28,530 
50,872 
39,879 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Deferred income
- 
1,265 
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).
- 6 -