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Company Registration No. 14196689 (England and Wales)
Commercial Catering And Refrigeration Services Ltd Unaudited accounts for the year ended 30 June 2024
Commercial Catering And Refrigeration Services Ltd Unaudited accounts Contents
Page
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Commercial Catering And Refrigeration Services Ltd Company Information for the year ended 30 June 2024
Directors
Jason John Keightley Nicole Theresa Keightley
Company Number
14196689 (England and Wales)
Registered Office
65 Dee Road Tilehurst Reading RG30 4BD
Accountants
Sparham Harnell Limited Churchill House 29 Mill Hill Road Pontefract West Yorkshire WF8 4HY
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Commercial Catering And Refrigeration Services Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,775 
33,539 
Current assets
Debtors
12,293 
18,507 
Cash at bank and in hand
7,920 
8,464 
20,213 
26,971 
Creditors: amounts falling due within one year
(25,852)
(14,987)
Net current (liabilities)/assets
(5,639)
11,984 
Total assets less current liabilities
26,136 
45,523 
Creditors: amounts falling due after more than one year
(9,678)
(14,957)
Provisions for liabilities
Deferred tax
(6,037)
(6,372)
Net assets
10,421 
24,194 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,321 
24,094 
Shareholders' funds
10,421 
24,194 
For the year ending 30 June 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 30 January 2025 and were signed on its behalf by
Jason John Keightley Director Company Registration No. 14196689
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Commercial Catering And Refrigeration Services Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Commercial Catering And Refrigeration Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14196689. The registered office is 65 Dee Road, Tilehurst, Reading, RG30 4BD.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
15% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
33.3% Staright line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Commercial Catering And Refrigeration Services Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
5,800 
37,254 
1,005 
44,059 
Additions
- 
8,395 
- 
8,395 
At 30 June 2024
5,800 
45,649 
1,005 
52,454 
Depreciation
At 1 July 2023
871 
9,314 
335 
10,520 
Charge for the year
740 
9,084 
335 
10,159 
At 30 June 2024
1,611 
18,398 
670 
20,679 
Net book value
At 30 June 2024
4,189 
27,251 
335 
31,775 
At 30 June 2023
4,929 
27,940 
670 
33,539 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,293 
18,507 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,913 
518 
Obligations under finance leases and hire purchase contracts
5,279 
5,279 
Trade creditors
1,058 
- 
Taxes and social security
9,302 
4,805 
Other creditors
1,692 
565 
Loans from directors
380 
2,425 
Accruals
1,228 
1,395 
25,852 
14,987 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
9,678 
14,957 
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Commercial Catering And Refrigeration Services Ltd Notes to the Accounts for the year ended 30 June 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
6,037 
6,372 
2024 
2023 
£ 
£ 
Provision at start of year
6,372 
- 
(Credited)/charged to the profit and loss account
(335)
6,372 
Provision at end of year
6,037 
6,372 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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