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Company Registration No. 14297327 (England and Wales)
Fine Foods Catering Ltd Unaudited accounts for the year ended 31 August 2024
Fine Foods Catering Ltd Unaudited accounts Contents
Page
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Fine Foods Catering Ltd Company Information for the year ended 31 August 2024
Director
Ms E Hedges
Company Number
14297327 (England and Wales)
Registered Office
THE DOWNSHIRE, 71 BALDWINS LANE CROXLEY GREEN RICKMANSWORTH HERTS WD3 3LT UNITED KINGDOM
Accountants
Dempsey & Co The Downshire 71 Baldwins Lane Croxley Green Rickmansworth Herts WD3 3LT
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Fine Foods Catering Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,332 
36,386 
Current assets
Debtors
- 
1,300 
Cash at bank and in hand
9,913 
1,113 
9,913 
2,413 
Creditors: amounts falling due within one year
(24,465)
(25,028)
Net current liabilities
(14,552)
(22,615)
Total assets less current liabilities
17,780 
13,771 
Provisions for liabilities
Deferred tax
(1,486)
(2,607)
Net assets
16,294 
11,164 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,194 
11,064 
Shareholders' funds
16,294 
11,164 
For the year ending 31 August 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 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 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 24 January 2025 and were signed on its behalf by
Ms E Hedges Director Company Registration No. 14297327
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Fine Foods Catering Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Fine Foods Catering Ltd is a private company, limited by shares, registered in England and Wales, registration number 14297327. The registered office is THE DOWNSHIRE, 71 BALDWINS LANE, CROXLEY GREEN, RICKMANSWORTH, HERTS, WD3 3LT, UNITED KINGDOM.
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 represents net invoiced sales of goods and services to customers, excluding Value Added Tax.
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
10% Straight line
Going concern
These financial statements have been prepared on a going concern basis.
Inventories
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Deferred taxation is provided in respect of the tax effect of all timing differences at the rates of tax expected to apply when the timing differences reverse.
Cash flow
The financial statements do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement (under Financial Reporting Standard for Smaller Entities.
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Fine Foods Catering Ltd Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
40,439 
At 31 August 2024
40,439 
Depreciation
At 1 September 2023
4,053 
Charge for the year
4,054 
At 31 August 2024
8,107 
Net book value
At 31 August 2024
32,332 
At 31 August 2023
36,386 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
1,300 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,955 
1,772 
Loans from directors
20,490 
22,356 
Accruals
1,020 
900 
24,465 
25,028 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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