Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-3034The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-12-01false56101 - Licensed restaurants33falsefalse 11067743 2023-12-01 2024-11-30 11067743 2022-12-01 2023-11-30 11067743 2024-11-30 11067743 2023-11-30 11067743 1 2023-12-01 2024-11-30 11067743 d:Director1 2023-12-01 2024-11-30 11067743 c:PlantMachinery 2023-12-01 2024-11-30 11067743 c:PlantMachinery 2024-11-30 11067743 c:PlantMachinery 2023-11-30 11067743 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11067743 c:MotorVehicles 2023-12-01 2024-11-30 11067743 c:MotorVehicles 2024-11-30 11067743 c:MotorVehicles 2023-11-30 11067743 c:MotorVehicles c:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11067743 c:FurnitureFittings 2023-12-01 2024-11-30 11067743 c:FurnitureFittings 2024-11-30 11067743 c:FurnitureFittings 2023-11-30 11067743 c:FurnitureFittings c:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11067743 c:OfficeEquipment 2023-12-01 2024-11-30 11067743 c:OfficeEquipment 2024-11-30 11067743 c:OfficeEquipment 2023-11-30 11067743 c:OfficeEquipment c:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11067743 c:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11067743 c:CurrentFinancialInstruments 2024-11-30 11067743 c:CurrentFinancialInstruments 2023-11-30 11067743 c:Non-currentFinancialInstruments 2024-11-30 11067743 c:Non-currentFinancialInstruments 2023-11-30 11067743 c:CurrentFinancialInstruments c:WithinOneYear 2024-11-30 11067743 c:CurrentFinancialInstruments c:WithinOneYear 2023-11-30 11067743 c:Non-currentFinancialInstruments c:AfterOneYear 2024-11-30 11067743 c:Non-currentFinancialInstruments c:AfterOneYear 2023-11-30 11067743 c:ShareCapital 2024-11-30 11067743 c:ShareCapital 2023-11-30 11067743 c:RetainedEarningsAccumulatedLosses 2024-11-30 11067743 c:RetainedEarningsAccumulatedLosses 2023-11-30 11067743 d:FRS102 2023-12-01 2024-11-30 11067743 d:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11067743 d:FullAccounts 2023-12-01 2024-11-30 11067743 d:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11067743 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure



Company Registration No. 11067743 (England and Wales)







JSS CATERING LTD

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2024




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
JSS CATERING LTD
REGISTERED NUMBER:11067743

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
37,570
49,400

  
37,570
49,400

Current assets
  

Stocks
  
2,800
2,800

Debtors
 5 
4,139
1,367

Cash at bank and in hand
  
226,632
190,791

  
233,571
194,958

Creditors: amounts falling due within one year
 6 
(118,825)
(100,119)

Net current assets
  
 
 
114,746
 
 
94,839

Total assets less current liabilities
  
152,316
144,239

Creditors: amounts falling due after more than one year
 7 
(16,955)
(27,014)

  

Net assets
  
135,361
117,225


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
135,359
117,223

  
135,361
117,225


Page 1

 
JSS CATERING LTD
REGISTERED NUMBER:11067743
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 June 2025.

___________________________
Coralie Crick
Director

Page 2

 
JSS CATERING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

1.


General information

JSS Catering Ltd is a private company limited by shares incorporated in England and Wales. The registered office 18 Mortimer Road, London, NW10 5QP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Profit and Loss Account in the same period as the related expenditure.

  
2.4

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
JSS CATERING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

2.Accounting policies (continued)

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Straight Line Method
Motor vehicles
-
25%
Straight Line Method
Fixtures and fittings
-
25%
Straight Line Method
Office equipment
-
25%
Straight Line Method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
JSS CATERING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

2.Accounting policies (continued)

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 33 (2023 - 34).

Page 5

 
JSS CATERING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 December 2023
29,580
24,724
11,252
6,179
71,735



At 30th November 2024

29,580
24,724
11,252
6,179
71,735



Depreciation


At 1 December 2023
11,106
5,152
5,626
451
22,335


Charge for the year on owned assets
3,415
5,151
2,813
451
11,830



At 30th November 2024

14,521
10,303
8,439
902
34,165



Net book value



At 30th November 2024
15,059
14,421
2,813
5,277
37,570



At 30th November 2023
18,474
19,572
5,626
5,728
49,400


5.


Debtors

2024
2023
£
£


Trade debtors
3,397
625

Prepayments
742
742

4,139
1,367


Page 6

 
JSS CATERING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
8,333
8,333

Trade creditors
1,370
11,623

Corporation tax
10,826
408

Other taxation and social security
41,178
34,794

Obligations under finance lease and hire purchase contracts
1,726
1,726

Directors Loan
6,000
-

Accruals
49,392
43,235

118,825
100,119



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
16,667
25,000

Obligations under finance lease and hire purchase contracts
288
2,014

16,955
27,014



8.


Profit and loss reserves

2024
2023
£
£


At the beginning of the year
117,223
92,052

Profit for the year
38,705
25,171

Dividend paid
(12,000)
-

143,928
117,223


9.


Post balance sheet events

 There were no events since the year end which materially affected the company.


10.


Controlling party

Coralie Crick and Tamer Hussain own 50% each of the issued share capital and together they are the ultimate controllers of the company.

Page 7