1 August 2023 false No description of principal activity Taxfiler 2024.6.1 SC362925business:PrivateLimitedCompanyLtd2023-08-012024-07-31 SC3629252023-07-31 SC3629252023-08-012024-07-31 SC362925business:AuditExemptWithAccountantsReport2023-08-012024-07-31 SC362925business:FilletedAccounts2023-08-012024-07-31 SC3629252024-07-31 SC362925business:Director12023-08-012024-07-31 SC362925business:Director22023-08-012024-07-31 SC362925business:RegisteredOffice2023-08-012024-07-31 SC3629252023-07-31 SC362925core:WithinOneYear2024-07-31 SC362925core:WithinOneYear2023-07-31 SC362925core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC362925core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC362925core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC362925core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC362925core:PreviouslyStatedAmount2024-07-31 SC362925core:PreviouslyStatedAmount2023-07-31 SC362925business:SmallEntities2023-08-012024-07-31 SC362925countries:Scotland2023-08-012024-07-31 SC362925core:PlantMachinery2023-08-012024-07-31 SC362925core:MotorVehicles2023-08-012024-07-31 SC362925core:PlantMachinery2023-07-31 SC362925core:MotorVehicles2023-07-31 SC362925core:PlantMachinery2024-07-31 SC362925core:MotorVehicles2024-07-31 SC3629252022-08-012023-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC362925 (Scotland)
Catering Equipment Repairs and Maintenance Limited Unaudited accounts for the year ended 31 July 2024
Catering Equipment Repairs and Maintenance Limited Unaudited accounts Contents
Page
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Catering Equipment Repairs and Maintenance Limited Company Information for the year ended 31 July 2024
Directors
Katharine Thomson Paul Jamieson
Company Number
SC362925 (Scotland)
Registered Office
Gyleview House Redheughs Rigg Edinburgh EH12 9DQ
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Catering Equipment Repairs and Maintenance Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,270 
19,921 
Current assets
Debtors
38,254 
37,076 
Cash at bank and in hand
69,862 
62,913 
108,116 
99,989 
Creditors: amounts falling due within one year
(93,081)
(113,219)
Net current assets/(liabilities)
15,035 
(13,230)
Net assets
27,305 
6,691 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
27,303 
6,689 
Shareholders' funds
27,305 
6,691 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2025 and were signed on its behalf by
Katharine Thomson Director Company Registration No. SC362925
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Catering Equipment Repairs and Maintenance Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Catering Equipment Repairs and Maintenance Limited is a private company, limited by shares, registered in Scotland, registration number SC362925. The registered office is Gyleview House, Redheughs Rigg , Edinburgh , EH12 9DQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
20% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
4,645 
40,873 
45,518 
Additions
1,018 
- 
1,018 
At 31 July 2024
5,663 
40,873 
46,536 
Depreciation
At 1 August 2023
4,393 
21,204 
25,597 
Charge for the year
494 
8,175 
8,669 
At 31 July 2024
4,887 
29,379 
34,266 
Net book value
At 31 July 2024
776 
11,494 
12,270 
At 31 July 2023
252 
19,669 
19,921 
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Catering Equipment Repairs and Maintenance Limited Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
37,703 
36,525 
Other debtors
551 
551 
38,254 
37,076 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
12,291 
17,929 
VAT
12,706 
29,352 
Trade creditors
- 
13,327 
Taxes and social security
56,204 
36,286 
Other creditors
11,093 
15,287 
Loans from directors
787 
1,038 
93,081 
113,219 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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