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Registered number: 14204166
Sama Catering Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Tungsten Corporate Solutions Ltd
Cardiff Arms Park
Westgate Street
Cardiff
CF10 1JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14204166
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,999 2,999
Tangible Assets 5 7,681 9,601
10,680 12,600
CURRENT ASSETS
Stocks 6 2,850 2,220
Debtors 7 6,959 6,606
Cash at bank and in hand 11,848 10,903
21,657 19,729
Creditors: Amounts Falling Due Within One Year 8 (31,724 ) (38,995 )
NET CURRENT ASSETS (LIABILITIES) (10,067 ) (19,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES 613 (6,666 )
NET ASSETS/(LIABILITIES) 613 (6,666 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 513 (6,766 )
SHAREHOLDERS' FUNDS 613 (6,666)
Page 1
Page 2
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.
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.
On behalf of the board
Mr Sumit Desia
Director
12/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sama Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14204166 . The registered office is 4 High Street, Treorchy, CF42 6AE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold No depreciation
Fixtures & Fittings 20% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 2,999
As at 30 June 2024 2,999
Net Book Value
As at 30 June 2024 2,999
As at 1 July 2023 2,999
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2023 1 12,000 12,001
As at 30 June 2024 1 12,000 12,001
Depreciation
As at 1 July 2023 - 2,400 2,400
Provided during the period - 1,920 1,920
As at 30 June 2024 - 4,320 4,320
Net Book Value
As at 30 June 2024 1 7,680 7,681
As at 1 July 2023 1 9,600 9,601
6. Stocks
2024 2023
£ £
Stock 2,850 2,220
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,710 2,406
Other taxes and social security 49 -
2,759 2,406
Due after more than one year
Trade debtors 4,200 4,200
6,959 6,606
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,590 1,264
Other taxes and social security - 363
VAT 9,117 1,938
Accruals and deferred income 1,555 1,600
Directors' loan accounts 18,462 33,830
31,724 38,995
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Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5