Registered number
06426366
Ground-Work Catering Consultants Limited
Filleted Accounts
16 October 2024
Ground-Work Catering Consultants Limited
Registered number: 06426366
Balance Sheet
as at 16 October 2024
Notes 16/10/24 31/3/24
£ £
Fixed assets
Tangible assets 3 - 1
Current assets
Debtors 4 - 251
Cash at bank and in hand - 16,798
- 17,049
Creditors: amounts falling due within one year 5 (1,155) (15,881)
Net current (liabilities)/assets (1,155) 1,168
Net (liabilities)/assets (1,155) 1,169
Capital and reserves
Called up share capital 1 1
Profit and loss account (1,156) 1,168
Shareholders' funds (1,155) 1,169
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account and the director's report have not been delivered to the Registrar of Companies.
R Russell
Director
Approved by the board on 29 November 2024
Ground-Work Catering Consultants Limited
Notes to the Accounts
for the period from 1 April 2024 to 16 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of consultancy services in the catering industry and 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 16/10/24 31/3/24
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 2,729
Disposals (2,729)
At 16 October 2024 -
Depreciation
At 1 April 2024 2,728
On disposals (2,728)
At 16 October 2024 -
Net book value
At 16 October 2024 -
At 31 March 2024 1
4 Debtors 16/10/24 31/3/24
£ £
Other debtors - 251
5 Creditors: amounts falling due within one year 16/10/24 31/3/24
£ £
Director's loan account 1,155 14,205
Taxation and social security costs - (4)
Other creditors - 1,680
1,155 15,881
6 Other information
Ground-Work Catering Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
Central House
124 High Street
Hampton Hill
Middlesex
TW12 1NS
These are the final trading accounts and the company will soon be dissolved
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