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REGISTERED NUMBER: SC145844 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

INTEGRATED CATERING EQUIPMENT (UK)
LIMITED

INTEGRATED CATERING EQUIPMENT (UK)
LIMITED (REGISTERED NUMBER: SC145844)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


INTEGRATED CATERING EQUIPMENT (UK)
LIMITED

Company Information
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs S Hunter
D C Christie





SECRETARY: Brodies Secretarial Services Limited





REGISTERED OFFICE: Lomond House
Wellington Circle
Altens
Aberdeen
Scotland
AB12 3JG





REGISTERED NUMBER: SC145844 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

INTEGRATED CATERING EQUIPMENT (UK)
LIMITED (REGISTERED NUMBER: SC145844)

Balance Sheet
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 10,499 13,365

CURRENT ASSETS
Stocks 5 2,324 1,885
Debtors 6 507,787 527,186
Cash at bank and in hand 879,232 905,648
1,389,343 1,434,719
CREDITORS
Amounts falling due within one year 7 379,423 425,784
NET CURRENT ASSETS 1,009,920 1,008,935
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,020,419

1,022,300

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,020,319 1,022,200
SHAREHOLDERS' FUNDS 1,020,419 1,022,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

INTEGRATED CATERING EQUIPMENT (UK)
LIMITED (REGISTERED NUMBER: SC145844)

Balance Sheet - continued
31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by:




D C Christie - Director



Mrs S Hunter - Director


INTEGRATED CATERING EQUIPMENT (UK)
LIMITED (REGISTERED NUMBER: SC145844)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Integrated Catering Equipment (Uk) Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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 Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

INTEGRATED CATERING EQUIPMENT (UK)
LIMITED (REGISTERED NUMBER: SC145844)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 28,015 29,634 22,635 80,284
Additions 280 345 2,298 2,923
At 31 August 2024 28,295 29,979 24,933 83,207
DEPRECIATION
At 1 September 2023 25,133 25,559 16,227 66,919
Charge for year 936 1,017 3,836 5,789
At 31 August 2024 26,069 26,576 20,063 72,708
NET BOOK VALUE
At 31 August 2024 2,226 3,403 4,870 10,499
At 31 August 2023 2,882 4,075 6,408 13,365

5. STOCKS
31.8.24 31.8.23
£    £   
Stocks 2,324 1,885

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 357,673 350,037
Other debtors 105,287 132,418
Tax 27,601 33,088
Prepayments and accrued income 17,226 11,643
507,787 527,186

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 236,323 274,197
Tax 1,913 922
Social security and other taxes 12,794 10,993
VAT 8,250 15,703
Other creditors 103,700 99,160
Accruals and deferred income 16,443 24,809
379,423 425,784