01 July 2023 30 June 2024 No principle activity is included 07101249 2023-07-01 07101249 2024-06-30 07101249 2023-07-01 2024-06-30 07101249 2023-06-30 07101249 2022-07-01 2023-06-30 07101249 uk-core:WithinOneYear 2024-06-30 07101249 uk-core:WithinOneYear 2023-06-30 07101249 uk-core:AfterOneYear 2024-06-30 07101249 uk-core:AfterOneYear 2023-06-30 07101249 uk-core:ShareCapital 2024-06-30 07101249 uk-core:ShareCapital 2023-06-30 07101249 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 07101249 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 07101249 uk-bus:Director1 2023-07-01 2024-06-30 07101249 uk-curr:PoundSterling 2023-07-01 2024-06-30 07101249 uk-core:PlantMachinery 2023-07-01 2024-06-30 07101249 uk-core:Vehicles 2023-07-01 2024-06-30 07101249 uk-core:FurnitureFittings 2023-07-01 2024-06-30 07101249 uk-core:OfficeEquipment 2023-07-01 2024-06-30 07101249 uk-core:NetGoodwill 2023-06-30 07101249 uk-core:NetGoodwill 2024-06-30 07101249 uk-core:VehiclesPlantMachinery 2023-06-30 07101249 uk-core:FurnitureFittingsToolsEquipment 2023-06-30 07101249 uk-core:VehiclesPlantMachinery 2024-06-30 07101249 uk-core:FurnitureFittingsToolsEquipment 2024-06-30 07101249 uk-core:VehiclesPlantMachinery 2023-07-01 2024-06-30 07101249 uk-core:FurnitureFittingsToolsEquipment 2023-07-01 2024-06-30 07101249 uk-core:BetweenTwoFiveYears 2024-06-30 07101249 uk-core:BetweenTwoFiveYears 2023-06-30 07101249 uk-bus:FRS102 2023-07-01 2024-06-30 07101249 uk-bus:FullAccounts 2023-07-01 2024-06-30 07101249 uk-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07101249 uk-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  FINE FOOD CATERING LIMITED
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 30 JUNE 2024
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  FINE FOOD CATERING LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 30 JUNE 2024
       
       
  DIRECTOR
       
  Ms S Humphreys
       
       
  SECRETARY
       
  Ms S Humphreys
       
  REGISTERED OFFICE
       
  25 Park Street West
Luton
Beds. LU1 3BE.
       
       
  COMPANY REGISTERED NUMBER
       
  07101249
       
       
  BANKERS
       
  Barclays Bank Plc
       
       
  ACCOUNTANTS
       
  Haartwells
  Chartered Certified Accountants
  25 Park Street West
Luton
Beds. LU1 3BE.
  page 1
  FINE FOOD CATERING LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 30 JUNE 2024
       
       
       
       
  CONTENTS
       
  Pages
       
       
  3-4 Statement of Financial Position  
       
       
  5-8 Notes to the Financial Statements  
       
     
  page 2
  FINE FOOD CATERING LIMITED
  Company registered number: 07101249
  STATEMENT OF FINANCIAL POSITION AT 30 June 2024
           
    Note 2024 2023
      £ £ £
  FIXED ASSETS
  Intangible assets 3 7,614 7,614
  Plant and equipment 4 55,317 72,749
      62,931 80,363
  CURRENT ASSETS    
  Inventories   1,045 2,752
  Debtors 5 7,357 3,610
  Cash at bank and in hand   81,062 306,740
      89,464 313,102
  CREDITORS: Amounts falling due within one year 6 89,473 149,348
  NET CURRENT (LIABILITIES)/ASSETS   (9) 163,754
  TOTAL ASSETS LESS CURRENT LIABILITIES   62,922 244,117
           
  CREDITORS: Amounts falling due after more than one year 7 (9,300) (18,552)
  NET ASSETS   £53,622 £225,565
       
  CAPITAL AND RESERVES
  Called up share capital   100 100
  Retained earnings   53,522 225,465
  SHAREHOLDERS' FUNDS   £53,622 £225,565
       
  The notes on pages 5-8 form part of these financial statements
   
  page 3
  FINE FOOD CATERING LIMITED
  Company registered number: 07101249
  STATEMENT OF FINANCIAL POSITION AT 30 June 2024 (CONT.)
           
    Note 2024 2023
      £ £ £
       
       
  In approving these financial statements as director of the company I hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
  These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies
       
  In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
       
  The financial statements were approved and authorised for issue by the board of directors on 13 March 2025
 
  Signed on behalf of the board of directors
 
 
       
  Ms S Humphreys, Director
       
       
  The notes on pages 5-8 form part of these financial statements
   
  page 4
  FINE FOOD CATERING LIMITED
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 30 JUNE 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
         
1a. Statement of compliance
         
  Fine Food Catering Limited is a Private limited company incorporated in England & Wales.
         
  The company's registered number and registered office address can be found on the Company Information page.
         
  These financial statements are the first financial statements that comply with FRS 102. The date of transition is 1 July 2023.
         
  The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
         
 
         
  Basis of accounting
         
 
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Borrowing costs
         
  Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
         
 
         
1e. Taxation
         
         
  Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
         
  Intangible assets
         
         
         
         
  The notes on pages 5-8 form part of these financial statements
   
  page 5
  FINE FOOD CATERING LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 JUNE 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
       
1g. Property, plant and equipment
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Plant and machinery Reducing balance 25%  
  Vehicles Reducing balance 25%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 15%  
         
1h. Inventories
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.
         
         
1i. Short term debtors and creditors
         
  Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
         
         
1j. Cash and cash equivalents
         
  Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.
         
 
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of employees during the year were as follows:
    2024 2023
       
  Management and administration 1 1
  Production and sales 1 1
    2 2
   
  The notes on pages 5-8 form part of these financial statements
   
  page 6
  FINE FOOD CATERING LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 JUNE 2024
       
       
3. INTANGIBLE FIXED ASSETS
       
    Goodwill Total
    £ £
  Cost
       
  At 1 July 2023 7,614 7,614
  At 30 June 2024 7,614 7,614
  Amortisation
       
  At 30 June 2024 - -
   
  Net Book Amounts
       
  At 30 June 2024 7,614 7,614
  At 30 June 2023 7,614 7,614
   
         
4. PROPERTY, PLANT AND EQUIPMENT
    Plant & Fixtures &  
    Machinery Equipment Total
    £ £ £
  Cost
         
  At 1 July 2023 144,411 12,200 156,611
         
  At 30 June 2024 144,411 12,200 156,611
   
  Depreciation
         
  At 1 July 2023 79,218 4,644 83,862
  For the year 16,298 1,134 17,432
  At 30 June 2024 95,516 5,778 101,294
   
  Net Book Amounts
         
  At 30 June 2024 48,895 6,422 55,317
  At 30 June 2023 65,193 7,556 72,749
   
  The notes on pages 5-8 form part of these financial statements
   
  page 7
  FINE FOOD CATERING LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 JUNE 2024
       
       
5. DEBTORS 2024 2023
    £ £
  Trade debtors 1,573 -
  Other debtors 5,784 3,610
    £7,357 £3,610
   
       
       
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2024 2023
    £ £
  Bank loans and overdrafts 14,116 10,865
  Trade creditors 1,580 -
  Corporation tax 59,759 57,385
  Other taxes and social security 8,643 36,506
  Other creditors 2,875 40,663
  Accruals and deferred income 2,500 3,929
    £89,473 £149,348
   
       
       
       
7. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
    2024 2023
    £ £
  Bank loans and overdrafts 9,300 18,552
    £9,300 £18,552
   
       
       
  Analysis of borrowings:
       
  Due within five years:
  within 1 year
  bank 14,116 10,865
  within 2-5 years
  bank 9,300 18,552
    £23,416 £29,417
   
  The notes on pages 5-8 form part of these financial statements
   
  page 8