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Company Registration No. 11654062 (England and Wales)
Ok Catering Chequers Limited Unaudited accounts for the year ended 30 November 2024
Ok Catering Chequers Limited Unaudited accounts Contents
Page
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Ok Catering Chequers Limited Company Information for the year ended 30 November 2024
Director
Miss K M Booth
Company Number
11654062 (England and Wales)
Registered Office
28 Tytton Lane East Wyberton Boston Lincolnshire PE21 7HW United Kingdom
Accountants
CDM Accountants Limited 28 Tytton Lane East Wyberton Boston Lincolnshire PE21 7HW
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Ok Catering Chequers Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
95,039 
100,402 
Current assets
Inventories
6,850 
15,585 
Debtors
34,765 
8,200 
Cash at bank and in hand
169,312 
149,544 
210,927 
173,329 
Creditors: amounts falling due within one year
(97,160)
(93,086)
Net current assets
113,767 
80,243 
Total assets less current liabilities
208,806 
180,645 
Provisions for liabilities
Deferred tax
(21,339)
(21,332)
Net assets
187,467 
159,313 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
187,367 
159,213 
Shareholders' funds
187,467 
159,313 
For the year ending 30 November 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 director acknowledges her 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 and authorised for issue on 23 June 2025 and were signed on its behalf by
Miss K M Booth Director Company Registration No. 11654062
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Ok Catering Chequers Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Ok Catering Chequers Limited is a private company, limited by shares, registered in England and Wales, registration number 11654062. The registered office is 28 Tytton Lane East, Wyberton, Boston, Lincolnshire, PE21 7HW, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life. Goodwill - 5 years straight line.
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:
Land & buildings
10% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance, 3 years straight line & 25 years straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Ok Catering Chequers Limited Notes to the Accounts for the year ended 30 November 2024
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2023
10,000 
At 30 November 2024
10,000 
Amortisation
At 1 December 2023
10,000 
At 30 November 2024
10,000 
Net book value
At 30 November 2024
- 
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Ok Catering Chequers Limited Notes to the Accounts for the year ended 30 November 2024
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
24,836 
137,811 
162,647 
Additions
- 
10,389 
10,389 
At 30 November 2024
24,836 
148,200 
173,036 
Depreciation
At 1 December 2023
7,175 
55,070 
62,245 
Charge for the year
1,766 
13,986 
15,752 
At 30 November 2024
8,941 
69,056 
77,997 
Net book value
At 30 November 2024
15,895 
79,144 
95,039 
At 30 November 2023
17,661 
82,741 
100,402 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,316 
1,986 
Accrued income and prepayments
8,449 
6,214 
Other debtors
25,000 
- 
34,765 
8,200 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
18,496 
15,532 
Taxes and social security
60,528 
46,620 
Loans from directors
15,141 
27,593 
Accruals
2,995 
3,341 
97,160 
93,086 
8
Average number of employees
During the year the average number of employees was 29 (2023: 28).
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