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Registered number: 10781323
Fairhursts Catering Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2024
SeavorChartered
Chartered Accountants & Tax Advisers
Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10781323
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 32,517 41,432
32,517 41,432
CURRENT ASSETS
Stocks 6,750 39,950
Debtors 33,796 30,934
Cash at bank and in hand 808 8
41,354 70,892
Creditors: Amounts Falling Due Within One Year (68,667 ) (86,723 )
NET CURRENT ASSETS (LIABILITIES) (27,313 ) (15,831 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,204 25,601
Creditors: Amounts Falling Due After More Than One Year (11,713 ) (21,752 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,179 ) (3,214 )
NET (LIABILITIES)/ASSETS (12,688 ) 635
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account (12,698 ) 625
SHAREHOLDERS' FUNDS (12,688) 635
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Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Guy Fairhurst
Director
21 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Fairhursts Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10781323 . The registered office is Lowlands Leyburn Road, Middleham, Leyburn, DL8 4PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.7. Taxation
The tax charge represents the sum of the tax currently payable and deferred tax.

Corporation tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 23)
14 23
4. Intangible Assets
Total
£
Cost
As at 1 May 2023 4,700
As at 30 April 2024 4,700
Amortisation
As at 1 May 2023 4,700
As at 30 April 2024 4,700
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Total
£
Cost
As at 1 May 2023 110,957
Additions 1,716
As at 30 April 2024 112,673
Depreciation
As at 1 May 2023 69,525
Provided during the period 10,631
As at 30 April 2024 80,156
Net Book Value
As at 30 April 2024 32,517
As at 1 May 2023 41,432
6. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 21,713 33,275
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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8. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £691 (2023: £1,270) were due to the fund. They are included in Other Creditors.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Guy Fairhurst 2,460 33,980 (21,401 ) - 15,038
Interest is charged on the above loan at 2.25%.
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