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Registered number: 13116048
Hellyer Catering Ltd
Financial Statements
For The Year Ended 31 December 2024
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Hellyer Catering Ltd For The Year Ended 31 December 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Hellyer Catering Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Hellyer Catering Ltd , as a body, in accordance with the terms of our engagement letter dated 25 January 2022. Our work has been undertaken solely to prepare for your approval the accounts of Hellyer Catering Ltd and state those matters that we have agreed to state to the directors of Hellyer Catering Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hellyer Catering Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Hellyer Catering Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hellyer Catering Ltd . You consider that Hellyer Catering Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hellyer Catering Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
3rd March 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Balance Sheet
Registered number: 13116048
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,062 10,750
8,062 10,750
CURRENT ASSETS
Stocks 5 2,141 1,983
Debtors 2,099 255
Cash at bank and in hand 3,329 18,809
7,569 21,047
Creditors: Amounts Falling Due Within One Year (34,042 ) (36,421 )
NET CURRENT ASSETS (LIABILITIES) (26,473 ) (15,374 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,411 ) (4,624 )
NET LIABILITIES (18,411 ) (4,624 )
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (18,421 ) (4,634 )
SHAREHOLDERS' FUNDS (18,411) (4,624)
Page 2
Page 3
For the year ending 31 December 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 Philip Hellyer
Director
28th March 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hellyer Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13116048 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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.
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% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. 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: 2 (2023: 4)
2 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 321 20,662 20,983
As at 31 December 2024 321 20,662 20,983
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2024 118 10,115 10,233
Provided during the period 51 2,637 2,688
As at 31 December 2024 169 12,752 12,921
Net Book Value
As at 31 December 2024 152 7,910 8,062
As at 1 January 2024 203 10,547 10,750
5. Stocks
2024 2023
£ £
Materials 2,141 1,983
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 0.100 each 10 10
Page 5