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Company Registration No. 09334086 (England and Wales)
Abacus Event Catering Ltd Unaudited accounts for the year ended 31 March 2024
Abacus Event Catering Ltd Unaudited accounts Contents
Page
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Abacus Event Catering Ltd Company Information for the year ended 31 March 2024
Directors
Paul John CARR Peter James CARR
Company Number
09334086 (England and Wales)
Registered Office
Winton House Winton Square Basingstoke Hampshire RG21 8EN United Kingdom
Accountants
Cranleys Chartered Accountants Winton House Winton Square Basingstoke Hampshire RG21 8EN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Abacus Event Catering Ltd for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Abacus Event Catering Ltd for the year ended 31 March 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Abacus Event Catering Ltd, as a body, in accordance with the terms of our engagement letter dated 22 May 2015. Our work has been undertaken solely to prepare for your approval the accounts of Abacus Event Catering Ltd and state those matters that we have agreed to state to the Board of Directors of Abacus Event Catering Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abacus Event Catering Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Abacus Event Catering Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Abacus Event Catering Ltd. You consider that Abacus Event Catering Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Abacus Event Catering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Cranleys Chartered Accountants Chartered Accountants Winton House Winton Square Basingstoke Hampshire RG21 8EN 15 November 2024
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Abacus Event Catering Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
732 
976 
Current assets
Cash at bank and in hand
50,813 
37,243 
Creditors: amounts falling due within one year
(5,261)
(6,199)
Net current assets
45,552 
31,044 
Net assets
46,284 
32,020 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
46,282 
32,018 
Shareholders' funds
46,284 
32,020 
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 15 November 2024 and were signed on its behalf by
Paul John CARR Director Company Registration No. 09334086
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Abacus Event Catering Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Abacus Event Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 09334086. The registered office is Winton House, Winton Square, Basingstoke, Hampshire, RG21 8EN, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services 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 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
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
969 
9,500 
10,469 
At 31 March 2024
969 
9,500 
10,469 
Depreciation
At 1 April 2023
864 
8,629 
9,493 
Charge for the year
26 
218 
244 
At 31 March 2024
890 
8,847 
9,737 
Net book value
At 31 March 2024
79 
653 
732 
At 31 March 2023
105 
871 
976 
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Abacus Event Catering Ltd Notes to the Accounts for the year ended 31 March 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
147 
172 
Taxes and social security
3,424 
4,415 
Other creditors
1,690 
1,612 
5,261 
6,199 
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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