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Company Registration No. SC567819 (Scotland)
Nth Degree Catering Company Ltd Unaudited accounts for the year ended 30 June 2024
Nth Degree Catering Company Ltd Unaudited accounts Contents
Page
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Nth Degree Catering Company Ltd Company Information for the year ended 30 June 2024
Director
Edmond Hilary Martin O'Rourke
Company Number
SC567819 (Scotland)
Registered Office
City Park Ground Floor - 368 Alexandra Parade GLASGOW G31 3AU SCOTLAND
Accountants
Calculate Accounting Services 42 Philips Wynd Hamilton Glasgow South Lanarkshire ML3 8PA
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Nth Degree Catering Company Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
346,019 
385,704 
Current assets
Inventories
5,000 
5,000 
Debtors
137,439 
220,824 
Cash at bank and in hand
117,165 
49,008 
259,604 
274,832 
Creditors: amounts falling due within one year
(33,020)
(103,325)
Net current assets
226,584 
171,507 
Total assets less current liabilities
572,603 
557,211 
Creditors: amounts falling due after more than one year
(9,857)
(13,927)
Provisions for liabilities
Deferred tax
(2,238)
(2,238)
Net assets
560,508 
541,046 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
560,408 
540,946 
Shareholders' funds
560,508 
541,046 
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 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 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 26 March 2025 and were signed on its behalf by
Edmond Hilary Martin O'Rourke Director Company Registration No. SC567819
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Nth Degree Catering Company Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Nth Degree Catering Company Ltd is a private company, limited by shares, registered in Scotland, registration number SC567819. The registered office is City Park, Ground Floor - 368 Alexandra Parade, GLASGOW, G31 3AU, SCOTLAND.
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.
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:
Land & buildings
Freehold Property 5% on cost
Plant & machinery
15% on reducing balance
Motor vehicles
25% on cost
Computer equipment
33% on cost
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
407,894 
15,453 
14,682 
16,004 
454,033 
At 30 June 2024
407,894 
15,453 
14,682 
16,004 
454,033 
Depreciation
At 1 July 2023
41,826 
7,258 
11,238 
8,007 
68,329 
Charge for the year
34,776 
2,049 
861 
1,999 
39,685 
At 30 June 2024
76,602 
9,307 
12,099 
10,006 
108,014 
Net book value
At 30 June 2024
331,292 
6,146 
2,583 
5,998 
346,019 
At 30 June 2023
366,068 
8,195 
3,444 
7,997 
385,704 
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Nth Degree Catering Company Ltd Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
135,839 
219,864 
Accrued income and prepayments
- 
960 
135,839 
220,824 
Amounts falling due after more than one year
Other debtors
1,600 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,053 
38,061 
Trade creditors
17,552 
22,904 
Taxes and social security
13,064 
44,353 
Loans from directors
(1,649)
(1,993)
33,020 
103,325 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
9,857 
13,927 
8
Average number of employees
During the year the average number of employees was 19 (2023: 19).
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