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REGISTERED NUMBER: 14179249 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

WMH QUALITY CATERING LTD

WMH QUALITY CATERING LTD (REGISTERED NUMBER: 14179249)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WMH QUALITY CATERING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: S Bell
T J Stephenson





REGISTERED OFFICE: Unit 7
The Limeworks
Fourstones
Hexham
Northumberland
NE47 5DQ





REGISTERED NUMBER: 14179249 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

WMH QUALITY CATERING LTD (REGISTERED NUMBER: 14179249)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,639 7,306
Tangible assets 5 28,004 30,965
34,643 38,271

CURRENT ASSETS
Stocks 600 200
Debtors 6 7,395 790
Cash at bank and in hand 25,737 15,964
33,732 16,954
CREDITORS
Amounts falling due within one year 7 43,092 47,956
NET CURRENT LIABILITIES (9,360 ) (31,002 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,283

7,269

PROVISIONS FOR LIABILITIES 6,193 5,134
NET ASSETS 19,090 2,135

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 19,088 2,133
SHAREHOLDERS' FUNDS 19,090 2,135

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

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:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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 financial statements, so far as applicable to the company.

WMH QUALITY CATERING LTD (REGISTERED NUMBER: 14179249)

BALANCE SHEET - continued
30 JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by:





T J Stephenson - Director


WMH QUALITY CATERING LTD (REGISTERED NUMBER: 14179249)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

WMH Quality Catering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - straight line over 3-8 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

WMH QUALITY CATERING LTD (REGISTERED NUMBER: 14179249)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 8,000
AMORTISATION
At 1 July 2023 694
Charge for year 667
At 30 June 2024 1,361
NET BOOK VALUE
At 30 June 2024 6,639
At 30 June 2023 7,306

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 34,000
DEPRECIATION
At 1 July 2023 3,035
Charge for year 2,961
At 30 June 2024 5,996
NET BOOK VALUE
At 30 June 2024 28,004
At 30 June 2023 30,965

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,475 200
Other debtors 920 590
7,395 790

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 4,977 1,526
Other creditors 38,115 46,430
43,092 47,956

WMH QUALITY CATERING LTD (REGISTERED NUMBER: 14179249)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

9. RELATED PARTY DISCLOSURES

During the year the directors maintained interest free loans to the company. The balances on these loans at 30 June 2024 were £35,254 (30 June 2023 were £42,479). There are no formal terms for repayment of these loans, which are therefore included in the Balance Sheet within Creditors: Amounts falling due within one year. In practice, the directors expect those loans to be repayable over a considerably longer period.

The company operates a vehicle under a lease agreement held in the personal name of one of the directors of the company. The company has agreed to meet those lease obligations as long as it continues to be the user of the vehicle, but has no legal obligations under the lease terms.