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REGISTERED NUMBER: 11683244 (England and Wales)















A B CATERING SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2023






A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A B CATERING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTOR: Mr A M Bell





REGISTERED OFFICE: Tudor House
First Floor
16 Cathedral Road
Cardiff
CF11 9LJ





REGISTERED NUMBER: 11683244 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

BALANCE SHEET
30TH NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,420 8,226

CURRENT ASSETS
Debtors 5 92,428 79,438
Cash at bank 2,822 8,092
95,250 87,530
CREDITORS
Amounts falling due within one year 6 103,979 88,540
NET CURRENT LIABILITIES (8,729 ) (1,010 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,691 7,216

CREDITORS
Amounts falling due after more than one year 7 (3,117 ) (5,090 )

PROVISIONS FOR LIABILITIES (3,500 ) (1,563 )
NET ASSETS 3,074 563

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,974 463
SHAREHOLDERS' FUNDS 3,074 563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th February 2025 and were signed by:





Mr A M Bell - Director


A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023


1. STATUTORY INFORMATION

A B Catering Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st December 2022 14,553
Additions 12,511
At 30th November 2023 27,064
DEPRECIATION
At 1st December 2022 6,327
Charge for year 2,317
At 30th November 2023 8,644
NET BOOK VALUE
At 30th November 2023 18,420
At 30th November 2022 8,226

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 36,002 21,229
Other debtors 56,426 58,209
92,428 79,438

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,040 2,070
Taxation and social security 72,454 61,302
Other creditors 29,485 25,168
103,979 88,540

Other Creditors includes £25,142 (2022 - £16,847) due to a debt factoring company, which is secured by a legal charge

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 3,117 5,090

A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2023 and 30th November 2022:

2023 2022
£    £   
Mr A M Bell
Balance outstanding at start of year 42,376 27,272
Amounts advanced 45,206 66,814
Amounts repaid (45,250 ) (51,710 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 42,332 42,376