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Company Registration No. 12730424 (England and Wales)
URAV CATERING LIMITED Unaudited accounts for the year ended 31 August 2024
URAV CATERING LIMITED Unaudited accounts Contents
Page
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URAV CATERING LIMITED Company Information for the year ended 31 August 2024
Directors
Vijaykumar Babubhai Bhavsar Bhakat Sunubar Dinesh Shrestha
Company Number
12730424 (England and Wales)
Registered Office
1 ST. JOHNS ROAD WOKING GU21 7SE UNITED KINGDOM
Accountants
Red Parrot Accounting Ltd Red Parrot Accounting, Pentax House, South Hill Avenue South Harrow, London, Middlesex England HA2 0DU
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URAV CATERING LIMITED Accountants' report
Accountants' report to the board of directors of URAV CATERING LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of URAV CATERING LIMITED for the year ended 31 August 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of URAV CATERING LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of URAV CATERING LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than URAV CATERING LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that URAV CATERING LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of URAV CATERING LIMITED. You consider that URAV CATERING LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of URAV CATERING LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Red Parrot Accounting Ltd Red Parrot Accounting, Pentax House, South Hill Avenue South Harrow, London, Middlesex England HA2 0DU 22 October 2024
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URAV CATERING LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,615 
1,433 
Current assets
Inventories
22,000 
13,200 
Debtors
77,800 
81,950 
Cash at bank and in hand
13,375 
14,614 
113,175 
109,764 
Creditors: amounts falling due within one year
(75,774)
(72,716)
Net current assets
37,401 
37,048 
Total assets less current liabilities
41,016 
38,481 
Creditors: amounts falling due after more than one year
3,311 
- 
Provisions for liabilities
Deferred tax
(653)
(273)
Net assets
43,674 
38,208 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
43,574 
38,108 
Shareholders' funds
43,674 
38,208 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2024 and were signed on its behalf by
Vijaykumar Babubhai Bhavsar Director Company Registration No. 12730424
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URAV CATERING LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
URAV CATERING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12730424. The registered office is 1 ST. JOHNS ROAD, WOKING, GU21 7SE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Going concern
The financial statements have been prepared on a going concern basis as support has been arranged from the shareholders to enable the company to pay its debts as they fall due.
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URAV CATERING LIMITED Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
2,688 
Additions
3,400 
At 31 August 2024
6,088 
Depreciation
At 1 September 2023
1,255 
Charge for the year
1,218 
At 31 August 2024
2,473 
Net book value
At 31 August 2024
3,615 
At 31 August 2023
1,433 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
77,800 
81,950 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,141 
12,706 
Trade creditors
31,214 
15,680 
Taxes and social security
10,740 
13,157 
Proposed dividends
- 
2,000 
Other creditors
9,672 
10,881 
Loans from directors
14,007 
18,292 
75,774 
72,716 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
(3,311)
- 
8
Average number of employees
During the year the average number of employees was 12 (2023: 12).
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