1 May 2023 false No description of principal activity Taxfiler 2024.6 13320506business:PrivateLimitedCompanyLtd2023-05-012024-04-30 133205062023-04-30 133205062023-05-012024-04-30 13320506business:AuditExemptWithAccountantsReport2023-05-012024-04-30 13320506business:FilletedAccounts2023-05-012024-04-30 133205062024-04-30 13320506business:Director12023-05-012024-04-30 13320506business:RegisteredOffice2023-05-012024-04-30 133205062023-04-30 13320506core:WithinOneYear2024-04-30 13320506core:WithinOneYear2023-04-30 13320506core:AfterOneYear2024-04-30 13320506core:AfterOneYear2023-04-30 13320506core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 13320506core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 13320506core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 13320506core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 13320506core:PreviouslyStatedAmount2024-04-30 13320506core:PreviouslyStatedAmount2023-04-30 13320506business:SmallEntities2023-05-012024-04-30 13320506countries:EnglandWales2023-05-012024-04-30 13320506core:FurnitureFittings2023-05-012024-04-30 13320506core:Goodwill2023-04-30 13320506core:Goodwill2023-05-012024-04-30 13320506core:Goodwill2024-04-30 13320506core:PlantMachinery2023-04-30 13320506core:FurnitureFittings2023-04-30 13320506core:PlantMachinery2023-05-012024-04-30 13320506core:PlantMachinery2024-04-30 13320506core:FurnitureFittings2024-04-30 133205062022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 13320506 (England and Wales)
IRFA CATERING LTD Unaudited accounts for the year ended 30 April 2024
IRFA CATERING LTD Unaudited accounts Contents
Page
- 2 -
IRFA CATERING LTD Company Information for the year ended 30 April 2024
Director
Aziz Ali Shah Mohammed
Company Number
13320506 (England and Wales)
Registered Office
766A UXBRIDGE ROAD HAYES UB4 0RU ENGLAND
- 3 -
IRFA CATERING LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
20,000 
- 
Tangible assets
18,431 
12,470 
38,431 
12,470 
Current assets
Inventories
5,650 
3,560 
Debtors
21,000 
- 
Cash at bank and in hand
44,031 
79,306 
70,681 
82,866 
Creditors: amounts falling due within one year
(10,582)
(55,288)
Net current assets
60,099 
27,578 
Total assets less current liabilities
98,530 
40,048 
Creditors: amounts falling due after more than one year
(88,269)
- 
Net assets
10,261 
40,048 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,161 
39,948 
Shareholders' funds
10,261 
40,048 
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 members have 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 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 and authorised for issue on 31 January 2025 and were signed on its behalf by
Aziz Ali Shah Mohammed Director Company Registration No. 13320506
- 4 -
IRFA CATERING LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
IRFA CATERING LTD is a private company, limited by shares, registered in England and Wales, registration number 13320506. The registered office is 766A UXBRIDGE ROAD, HAYES, UB4 0RU, ENGLAND.
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.
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:
Fixtures & fittings
fittings
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
- 
Additions
25,000 
At 30 April 2024
25,000 
Amortisation
At 1 May 2023
- 
Charge for the year
5,000 
At 30 April 2024
5,000 
Net book value
At 30 April 2024
20,000 
- 5 -
IRFA CATERING LTD Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
- 
18,500 
18,500 
Additions
10,000 
- 
10,000 
At 30 April 2024
10,000 
18,500 
28,500 
Depreciation
At 1 May 2023
- 
6,030 
6,030 
Charge for the year
1,800 
2,239 
4,039 
At 30 April 2024
1,800 
8,269 
10,069 
Net book value
At 30 April 2024
8,200 
10,231 
18,431 
At 30 April 2023
- 
12,470 
12,470 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
21,000 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
357 
7,917 
Taxes and social security
3,855 
8,453 
Other creditors
900 
- 
Loans from directors
- 
37,327 
Accruals
5,470 
1,591 
10,582 
55,288 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
88,269 
- 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -