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REGISTERED NUMBER: 03833609 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st August 2024

for

Kent Catering Service Limited

Kent Catering Service Limited (Registered number: 03833609)

Contents of the Financial Statements
for the Year Ended 31st August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kent Catering Service Limited

Company Information
for the Year Ended 31st August 2024







DIRECTOR: A E B Irwin





REGISTERED OFFICE: Unit 7/8 Dorset Road
SHEERNESS
Kent
ME12 1LT





REGISTERED NUMBER: 03833609 (England and Wales)





ACCOUNTANTS: Blain Pritchard
Chartered Certified Accountants
29 High Street
Blue Town
SHEERNESS
Kent
ME12 1RN

Kent Catering Service Limited (Registered number: 03833609)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 91,630 86,436

CURRENT ASSETS
Stocks 15,000 15,000
Debtors 5 345,633 429,589
Cash at bank and in hand 549,716 300,024
910,349 744,613
CREDITORS
Amounts falling due within one year 6 422,945 261,197
NET CURRENT ASSETS 487,404 483,416
TOTAL ASSETS LESS CURRENT
LIABILITIES

579,034

569,852

CREDITORS
Amounts falling due after more than one
year

7

(66,712

)

(100,000

)

PROVISIONS FOR LIABILITIES (18,332 ) (17,293 )
NET ASSETS 493,990 452,559

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 493,890 452,459
SHAREHOLDERS' FUNDS 493,990 452,559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Kent Catering Service Limited (Registered number: 03833609)

Balance Sheet - continued
31st August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st January 2025 and were signed by:





A E B Irwin - Director


Kent Catering Service Limited (Registered number: 03833609)

Notes to the Financial Statements
for the Year Ended 31st August 2024


1. STATUTORY INFORMATION

Kent Catering Service Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Kent Catering Service Limited (Registered number: 03833609)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 23 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2023 323,849
Additions 38,346
Disposals (27,759 )
At 31st August 2024 334,436
DEPRECIATION
At 1st September 2023 237,413
Charge for year 31,143
Eliminated on disposal (25,750 )
At 31st August 2024 242,806
NET BOOK VALUE
At 31st August 2024 91,630
At 31st August 2023 86,436

Kent Catering Service Limited (Registered number: 03833609)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st September 2023 140,278
Additions 28,746
Transfer to ownership (31,228 )
At 31st August 2024 137,796
DEPRECIATION
At 1st September 2023 75,169
Charge for year 21,612
Transfer to ownership (23,818 )
At 31st August 2024 72,963
NET BOOK VALUE
At 31st August 2024 64,833
At 31st August 2023 65,109

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 344,902 428,858
Other debtors 731 731
345,633 429,589

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 30,000 30,000
Hire purchase contracts 21,400 21,526
Trade creditors 187,644 62,433
Taxation and social security 174,132 132,753
Other creditors 9,769 14,485
422,945 261,197

Kent Catering Service Limited (Registered number: 03833609)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 22,500 52,500
Hire purchase contracts 44,212 47,500
66,712 100,000