Acorah Software Products - Accounts Production 16.1.300 false true false 1 May 2023 31 May 2024 31 May 2024 SC768209 Mr Allan Constable iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC768209 2023-04-30 SC768209 2024-05-31 SC768209 2023-05-01 2024-05-31 SC768209 frs-core:MotorVehicles 2023-05-01 2024-05-31 SC768209 frs-core:PlantMachinery 2023-05-01 2024-05-31 SC768209 frs-core:ShareCapital 2024-05-31 SC768209 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC768209 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-05-31 SC768209 frs-bus:AbridgedAccounts 2023-05-01 2024-05-31 SC768209 frs-bus:SmallEntities 2023-05-01 2024-05-31 SC768209 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-05-31 SC768209 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-05-31 SC768209 frs-bus:Director1 2023-05-01 2024-05-31 SC768209 frs-bus:Director1 2023-04-30 SC768209 frs-bus:Director1 2024-05-31 SC768209 frs-countries:Scotland 2023-05-01 2024-05-31
Registered number: SC768209
Constable's Catering Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 May 2023 to 31 May 2024
Munro Accounting Services Limited
ACMA
Fouracres
Northfield
Invergordon
Ross-Shire
IV18 0LN
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC768209
31 May 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 9,007
9,007
CURRENT ASSETS
Debtors 18,935
18,935
Creditors: Amounts Falling Due Within One Year (1,300 )
NET CURRENT ASSETS (LIABILITIES) 17,635
TOTAL ASSETS LESS CURRENT LIABILITIES 26,642
NET ASSETS 26,642
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account 26,542
SHAREHOLDERS' FUNDS 26,642
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For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Allan Constable
Director
20/02/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Constable's Catering Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC768209 . The registered office is 100 Firhill, Alness, Ross-Shire, IV17 0RT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line basis
Motor Vehicles 25% straight line basis
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Total
£
Cost
As at 1 May 2023 -
Additions 12,352
As at 31 May 2024 12,352
Depreciation
As at 1 May 2023 -
Provided during the period 3,345
As at 31 May 2024 3,345
Net Book Value
As at 31 May 2024 9,007
As at 1 May 2023 -
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5. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Mr Allan Constable - 18,865 - - 18,865
The above loan was repaid to the company within 9 months and 1 day of the accounting year end. 
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