2023-09-012024-08-312024-08-31false09749394BRECON CATERING 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BRECON CATERING LTD

Registered Number
09749394
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

BRECON CATERING LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Ahasanul Haque Bhuiyan

Registered Address

Six Ways Business Centre
1 Guildford Street
Birmingham
B19 2HN

Place of Business


Registered Number

09749394 (England and Wales)
BRECON CATERING LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets318,5897,293
18,5897,293
Current assets
Stocks4,7405,027
Debtors42,4384,312
Cash at bank and on hand48,46653,687
55,64463,026
Creditors amounts falling due within one year5(41,833)(42,183)
Net current assets (liabilities)13,81120,843
Total assets less current liabilities32,40028,136
Creditors amounts falling due after one year6(18,050)(28,021)
Net assets14,350115
Capital and reserves
Called up share capital100100
Profit and loss account14,25015
Shareholders' funds14,350115
The financial statements were approved and authorised for issue by the Director on 14 May 2025, and are signed on its behalf by:
Ahasanul Haque Bhuiyan
Director
Registered Company No. 09749394
BRECON CATERING LTD
Notes to the Financial Statements
for the year ended 31 August 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year108
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2312,451
Additions13,225
At 31 August 2425,676
Depreciation and impairment
At 01 September 235,158
Charge for year1,929
At 31 August 247,087
Net book value
At 31 August 2418,589
At 31 August 237,293
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,3753,582
Other debtors1,063730
Total2,4384,312
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables11,9263,774
Taxation and social security26,51035,664
Other creditors3,3972,745
Total41,83342,183
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts18,05028,021
Total18,05028,021