Registered number
12019591
GA WAH CATERING LIMITED
Filleted Accounts
30 April 2024
GA WAH CATERING LIMITED
Registered number: 12019591
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,778 1,771
Current assets
Stocks 1,000 2,500
Debtors 4 251 102
Cash at bank and in hand 134,570 115,212
135,821 117,814
Creditors: amounts falling due within one year 5 (68,966) (85,456)
Net current assets 66,855 32,358
Net assets 68,633 34,129
Capital and reserves
Called up share capital 100 100
Profit and loss account 68,533 34,029
Shareholders' funds 68,633 34,129
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 her 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 has not been delivered to the Registrar of Companies.
Yuet Kuen Wong
Director
Approved by the board on 10 September 2024
GA WAH CATERING LIMITED
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 12 10
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 2,954
Additions 451
At 30 April 2024 3,405
Depreciation
At 1 May 2023 1,183
Charge for the year 444
At 30 April 2024 1,627
Net book value
At 30 April 2024 1,778
At 30 April 2023 1,771
4 Debtors 2024 2023
£ £
Other debtors 251 102
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 2,904 -
Taxation and social security costs 49,258 57,802
Other creditors 16,804 27,654
68,966 85,456
6 Other information
GA WAH CATERING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
85 Otterden Close
Ashford
TN23 5TH
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