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Registered number: 9491455
Zein Catering Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9491455
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,265 37,336
34,265 37,336
CURRENT ASSETS
Stocks 2,130 2,550
Debtors 5 65,234 128,123
Cash at bank and in hand 47,494 59,516
114,858 190,189
Creditors: Amounts Falling Due Within One Year 6 (36,857 ) (119,128 )
NET CURRENT ASSETS (LIABILITIES) 78,001 71,061
TOTAL ASSETS LESS CURRENT LIABILITIES 112,266 108,397
NET ASSETS 112,266 108,397
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium account 99,700 99,700
Profit and Loss Account 11,566 7,697
SHAREHOLDERS' FUNDS 112,266 108,397
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Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Naeem Imtiaz Adam
Director
28 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zein Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9491455 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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.
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:
Leasehold over lease term
Plant & Machinery 6% reducing balance
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 28)
17 28
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2023 60,410 395 60,805
As at 31 August 2024 60,410 395 60,805
Depreciation
As at 1 September 2023 23,410 59 23,469
Provided during the period 3,020 51 3,071
As at 31 August 2024 26,430 110 26,540
Net Book Value
As at 31 August 2024 33,980 285 34,265
As at 1 September 2023 37,000 336 37,336
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 9,684 128,123
Amounts owed by group undertakings 55,550 -
65,234 128,123
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,030 3,663
Corporation tax 2,126 4,201
Other taxes and social security 24,746 21,627
Other creditors 5,955 15,187
Amounts owed to group undertakings - 74,450
36,857 119,128
7. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Zayd Holdings Limited, a company incorporated in England and Wales.
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