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ACP CATERING LIMITED

Registered Number
14674773
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

ACP CATERING LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Directors

PLUCK, Amanda Jane
PLUCK, Colin

Registered Address

10 Maple Drive
Kirby Cross
Frinton-On-Sea
CO13 0QY

Registered Number

14674773 (England and Wales)
ACP CATERING LIMITED
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets314,00017,000
Tangible assets427,00036,000
41,00053,000
Current assets
Stocks3,7733,921
Debtors163584
Cash at bank and on hand9,6674,029
13,6038,534
Creditors amounts falling due within one year(66,432)(74,455)
Net current assets (liabilities)(52,829)(65,921)
Total assets less current liabilities(11,829)(12,921)
Net assets(11,829)(12,921)
Capital and reserves
Profit and loss account(11,829)(12,921)
Shareholders' funds(11,829)(12,921)
The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2025, and are signed on its behalf by:
PLUCK, Amanda Jane
Director
PLUCK, Colin
Director

Registered Company No. 14674773
ACP CATERING LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 1aThe Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees
This includes one owner Director

20252024
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 March 2420,000
At 28 February 2520,000
Amortisation and impairment
At 01 March 243,000
Charge for year3,000
At 28 February 256,000
Net book value
At 28 February 2514,000
At 29 February 2417,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2445,000
At 28 February 2545,000
Depreciation and impairment
At 01 March 249,000
Charge for year9,000
At 28 February 2518,000
Net book value
At 28 February 2527,000
At 29 February 2436,000