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CAB32CATERING LIMITED

Registered Number
SC792557
(Scotland)

Unaudited Financial Statements for the Period ended
31 December 2024

CAB32CATERING LIMITED
Company Information
for the period from 15 December 2023 to 31 December 2024

Director

Archana Dash Sharp

Registered Address

4 Regents Way
Dalgety Bay
Dunfermline
KY11 9UY

Registered Number

SC792557 (Scotland)
CAB32CATERING LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

£

£

Fixed assets
Tangible assets35,217
5,217
Current assets
Stocks2,500
Debtors4205
Cash at bank and on hand7,392
10,097
Creditors amounts falling due within one year5(61,337)
Net current assets (liabilities)(51,240)
Total assets less current liabilities(46,023)
Provisions for liabilities(991)
Net assets(47,014)
Capital and reserves
Called up share capital1
Profit and loss account(47,015)
Shareholders' funds(47,014)
The financial statements were approved and authorised for issue by the Director on 12 May 2025, and are signed on its behalf by:
Archana Dash Sharp
Director
Registered Company No. SC792557
CAB32CATERING LIMITED
Notes to the Financial Statements
for the period ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.
Turnover policy
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.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

2024
Average number of employees during the year5
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions5,3954565,851
At 31 December 245,3954565,851
Depreciation and impairment
Charge for year523111634
At 31 December 24523111634
Net book value
At 31 December 244,8723455,217
At 14 December 23---
4.Debtors: amounts due within one year

2024

£
Prepayments and accrued income205
Total205
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables3,901
Taxation and social security12,436
Other creditors29,625
Accrued liabilities and deferred income15,375
Total61,337