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Registered number: 10740600
New Oriental Catering UK Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10740600
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,332 2,307
2,332 2,307
CURRENT ASSETS
Debtors 5 12,168 12,168
Cash at bank and in hand 330,166 338,976
342,334 351,144
Creditors: Amounts Falling Due Within One Year 6 (80,331 ) (70,571 )
NET CURRENT ASSETS (LIABILITIES) 262,003 280,573
TOTAL ASSETS LESS CURRENT LIABILITIES 264,335 282,880
Creditors: Amounts Falling Due After More Than One Year 7 (32,900 ) (72,557 )
NET ASSETS 231,435 210,323
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 231,433 210,321
SHAREHOLDERS' FUNDS 231,435 210,323
Page 1
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 her 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.
On behalf of the board
Ms Chengyan Zhang
Director
8 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
New Oriental Catering UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10740600 . The registered office is 374 Ley Street, Ilford, Essex, IG1 4AE.
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. 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:
Fixtures & Fittings 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 11 9
11 9
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2023 33,766
Additions 2,840
As at 30 April 2024 36,606
Depreciation
As at 1 May 2023 31,459
Provided during the period 2,815
As at 30 April 2024 34,274
Net Book Value
As at 30 April 2024 2,332
As at 1 May 2023 2,307
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 12,168 12,168
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,568 3,385
Bank loans and overdrafts 10,648 10,648
Corporation tax 31,403 19,468
Other taxes and social security 29,099 22,490
Accruals and deferred income 1,817 10,709
Director's loan account 1,796 3,871
80,331 70,571
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 12,900 22,557
Directors loan account 20,000 50,000
32,900 72,557
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4