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 |