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ABJ CATERING LTD

Registered Number
14175075
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

ABJ CATERING LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

HENDERSON, Anna
HENDERSON, Rodney
JONES, Adam Barry

Registered Address

Unity House 35 Church Street
Lenton
Nottingham
NG7 2FF

Registered Number

14175075 (England and Wales)
ABJ CATERING LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets441,74322,446
41,74322,446
Current assets
Stocks53,0001,150
Debtors613,4366,064
Cash at bank and on hand22,03521,245
38,47128,459
Creditors amounts falling due within one year7(54,040)(36,752)
Net current assets (liabilities)(15,569)(8,293)
Total assets less current liabilities26,17414,153
Provisions for liabilities8(6,724)-
Net assets19,45014,153
Capital and reserves
Called up share capital44
Profit and loss account19,44614,149
Shareholders' funds19,45014,153
The financial statements were approved and authorised for issue by the Board of Directors on 20 December 2024, and are signed on its behalf by:
HENDERSON, Rodney
Director
Registered Company No. 14175075
ABJ CATERING LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Vehicles25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year53
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 237,05215,136-1,40523,593
Additions8,458-14,8222,96926,249
At 30 June 2415,51015,13614,8224,37449,842
Depreciation and impairment
At 01 July 23758315-741,147
Charge for year2,2813,7051857816,952
At 30 June 243,0394,0201858558,099
Net book value
At 30 June 2412,47111,11614,6373,51941,743
At 30 June 236,29414,821-1,33122,446
5.Stocks

2024

2023

££
Raw materials and consumables3,0001,150
Total3,0001,150
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables13,4363,258
Other debtors-2,806
Total13,4366,064
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,60414,636
Amounts owed to related parties2,5212,964
Taxation and social security13,652-
Payments received on account27,52717,651
Other creditors6,736-
Accrued liabilities and deferred income-1,501
Total54,04036,752
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6,724-
Total6,724-
9.Operating lease commitments
At 30/06/2024 (Company year end), the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £3977.80 (in 2024 £961.14 was expensed).
10.Related party transactions
During the year interest free loans were made available to the company by the directors, these totalled £2521 at the year end. (2023:£2964)