Company No:
Contents
| Note | 2025 | |
| £ | ||
| Fixed assets | ||
| Tangible assets | 3 |
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| 74,962 | ||
| Current assets | ||
| Stocks |
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| Debtors | 4 |
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| Cash at bank and in hand |
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| 410,622 | ||
| Creditors: amounts falling due within one year | 5 | (
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| Net current assets | 232,641 | |
| Total assets less current liabilities | 307,603 | |
| Net assets attributable to members |
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| Represented by | ||
| Loans and other debts due to members within one year | ||
| Members' capital classified as a liability | 307,603 | |
| 307,603 | ||
| Members' other interests | ||
| 0 | ||
| 307,603 | ||
| Total members' interests | ||
| Loans and other debts due to members | 307,603 | |
| 307,603 |
Members' responsibilities:
Caterworx LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.
The financial statements of Caterworx LLP (registered number:
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P Ducker
Designated member |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.
Caterworx LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Wadebridge House 16 Wadebridge Square, Poundbury, Dorchester, Dorset, DT1 3AQ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
The company reporting period is for a period longer than 12 months. Future periods will be the 12 month period to 31 March each year.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.
Defined contribution schemes
The LLP operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.
| Leasehold improvements |
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| Plant and machinery |
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| Vehicles |
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| Fixtures and fittings |
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| Computer equipment |
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The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
| 2025 | |
| Number | |
| Monthly average number of persons employed by the LLP during the period |
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| Leasehold improve- ments |
Plant and machinery | Vehicles | Fixtures and fittings | Computer equipment | Total | ||||||
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| Cost | |||||||||||
| At 01 April 2024 |
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| Additions |
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| At 31 March 2025 |
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| Accumulated depreciation | |||||||||||
| At 01 April 2024 |
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| Charge for the financial period |
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| At 31 March 2025 |
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| Net book value | |||||||||||
| At 31 March 2025 | 600 | 1,083 | 62,661 | 1,625 | 8,993 | 74,962 |
| 2025 | |
| £ | |
| Trade debtors |
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| Prepayments |
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| Other debtors |
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| 2025 | |
| £ | |
| Trade creditors |
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| Accruals and deferred income |
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| Other taxation and social security |
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| Other creditors |
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Pensions
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the year end the company had an unpaid pension liability of £1,448.