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S & U CATERING LIMITED

Registered Number
05650476
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

S & U CATERING LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

ERGENCH, Mehmet

Registered Address

293 Green Lanes
London
N13 4XS

Registered Number

05650476 (England and Wales)
S & U CATERING LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets9441,259
9441,259
Current assets
Stocks34,5003,700
Debtors53,63619,928
Cash at bank and on hand46,10049,896
104,23673,524
Creditors amounts falling due within one year4(76,739)(73,732)
Net current assets (liabilities)27,497(208)
Total assets less current liabilities28,4411,051
Creditors amounts falling due after one year5(9,905)-
Provisions for liabilities6(293)(293)
Net assets18,243758
Capital and reserves
Called up share capital100100
Profit and loss account18,143658
Shareholders' funds18,243758
The financial statements were approved and authorised for issue by the Director on 25 June 2025, and are signed on its behalf by:
ERGENCH, Mehmet
Director
Registered Company No. 05650476
S & U CATERING LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss 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.
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.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Government grants or assistance
Government grant received during the year has been accounted according to the policy per FRS 102. The performance model required that: (a) A grant that does not impose specified future performance-related conditions on the recipient is recognised in income when the grant proceeds are received or receivable. (b) A grant that imposes specified future performance-related conditions on the recipient is recognised in income only when the performance-related conditions are met. The accrual method requires that: (a) An entity classifies a grant either as a grant relating to revenue or a grant relating to assets. (b) Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate (Note: A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in income in the period in which it becomes receivable.) (c) Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.
2.Average number of employees

20242023
Average number of employees during the year33
3.Stocks

2024

2023

££
Finished goods4,5003,700
Total4,5003,700
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,767186
Taxation and social security40,77637,807
Other creditors30,19635,739
Total76,73973,732
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,905-
Total9,905-
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)293293
Total293293
7.Directors advances, credits and guarantees
The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022: