1 August 2023 false Taxfiler 2024.6 12122026business:PrivateLimitedCompanyLtd2023-08-012024-07-31 121220262023-07-31 121220262023-08-012024-07-31 12122026business:AuditExemptWithAccountantsReport2023-08-012024-07-31 12122026business:FilletedAccounts2023-08-012024-07-31 121220262024-07-31 12122026business:Director12023-08-012024-07-31 12122026business:Director22023-08-012024-07-31 12122026business:RegisteredOffice2023-08-012024-07-31 121220262023-07-31 12122026core:WithinOneYear2024-07-31 12122026core:WithinOneYear2023-07-31 12122026core:AfterOneYear2024-07-31 12122026core:AfterOneYear2023-07-31 12122026core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 12122026core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 12122026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 12122026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 12122026core:PreviouslyStatedAmount2024-07-31 12122026core:PreviouslyStatedAmount2023-07-31 12122026business:SmallEntities2023-08-012024-07-31 12122026countries:EnglandWales2023-08-012024-07-31 12122026core:MotorVehicles2023-08-012024-07-31 12122026core:FurnitureFittings2023-08-012024-07-31 12122026core:ComputerEquipment2023-08-012024-07-31 12122026core:MotorVehicles2023-07-31 12122026core:FurnitureFittings2023-07-31 12122026core:ComputerEquipment2023-07-31 12122026core:MotorVehicles2024-07-31 12122026core:FurnitureFittings2024-07-31 12122026core:ComputerEquipment2024-07-31 12122026business:OrdinaryShareClass12023-08-012024-07-31 12122026business:OrdinaryShareClass12022-08-012023-07-31 12122026core:BetweenOneFiveYears2024-07-31 12122026core:BetweenOneFiveYears2023-07-31 12122026business:Director112023-08-012024-07-31 12122026business:Director112023-07-31 12122026business:Director112024-07-31 12122026business:Director222023-08-012024-07-31 12122026business:Director222023-07-31 12122026business:Director222024-07-31 121220262022-08-012023-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12122026 (England and Wales)
JULIENEST CATERING SERVICES LTD Unaudited accounts for the year ended 31 July 2024
JULIENEST CATERING SERVICES LTD Unaudited accounts Contents
Page
- 2 -
JULIENEST CATERING SERVICES LTD Company Information for the year ended 31 July 2024
Directors
Juliet Amoah Ernest Kwabena Amoah
Company Number
12122026 (England and Wales)
Registered Office
3 LESLIE FOSTER CLOSE BARKING IG11 0FN ENGLAND
Accountants
D K OBENG GROUP 120 DALMALLY ROAD CROYDON CR0 6LT
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JULIENEST CATERING SERVICES LTD for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JULIENEST CATERING SERVICES LTD for the year ended 31 July 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of JULIENEST CATERING SERVICES LTD, as a body, in accordance with the terms of our engagement letter dated 30 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of JULIENEST CATERING SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of JULIENEST CATERING SERVICES LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JULIENEST CATERING SERVICES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JULIENEST CATERING SERVICES LTD 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 JULIENEST CATERING SERVICES LTD. You consider that JULIENEST CATERING SERVICES LTD 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 JULIENEST CATERING SERVICES LTD. 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.
D K OBENG GROUP Chartered Accountants 120 DALMALLY ROAD CROYDON CR0 6LT 28 July 2025
- 4 -
JULIENEST CATERING SERVICES LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
46,536 
50,068 
Current assets
Inventories
12,600 
93,867 
Debtors
140,873 
16,121 
Cash at bank and in hand
8,222 
27,360 
161,695 
137,348 
Creditors: amounts falling due within one year
(138,241)
(195,812)
Net current assets/(liabilities)
23,454 
(58,464)
Total assets less current liabilities
69,990 
(8,396)
Creditors: amounts falling due after more than one year
(9,333)
(16,333)
Provisions for liabilities
Deferred tax
(8,842)
(9,513)
Net assets/(liabilities)
51,815 
(34,242)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51,715 
(34,342)
Shareholders' funds
51,815 
(34,242)
For the year ending 31 July 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 28 July 2025 and were signed on its behalf by
Juliet Amoah Director Company Registration No. 12122026
- 5 -
JULIENEST CATERING SERVICES LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
JULIENEST CATERING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12122026. The registered office is 3 LESLIE FOSTER CLOSE, BARKING, IG11 0FN, ENGLAND.
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.
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 rendering of services is recognised once the services are delivered to customers.
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:
Motor vehicles
33.33
Fixtures & fittings
33.33
Computer equipment
33.33
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
- 6 -
JULIENEST CATERING SERVICES LTD Notes to the Accounts for the year ended 31 July 2024
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.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
33,928 
25,513 
2,360 
61,801 
Additions
- 
12,488 
2,316 
14,804 
At 31 July 2024
33,928 
38,001 
4,676 
76,605 
Depreciation
At 1 August 2023
1,904 
8,068 
1,761 
11,733 
Charge for the year
11,423 
6,110 
803 
18,336 
At 31 July 2024
13,327 
14,178 
2,564 
30,069 
Net book value
At 31 July 2024
20,601 
23,823 
2,112 
46,536 
At 31 July 2023
32,024 
17,445 
599 
50,068 
5
Inventories
2024 
2023 
£ 
£ 
Finished goods
12,600 
93,867 
12,600 
93,867 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
10,066 
5,621 
Other debtors
130,807 
10,500 
140,873 
16,121 
- 7 -
JULIENEST CATERING SERVICES LTD Notes to the Accounts for the year ended 31 July 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,000 
7,000 
VAT
43,079 
8,413 
Trade creditors
- 
3,073 
Taxes and social security
49,171 
10,963 
Other creditors
9,827 
103,716 
Loans from directors
- 
48,064 
Accruals
29,164 
14,583 
138,241 
195,812 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,333 
16,333 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 July 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
35,000 
42,000 
Later than one year and not later than five years
78,750 
73,500 
113,750 
115,500 
11
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Juliet Amoah
Loan to Juliet Amoah (Payable on Demand)
24,031 
(69,006)
- 
(44,975)
Ernest Kwabena Amoah
Loan to Ernest Amoah (Payable on Demand)
24,031 
(69,006)
- 
(44,975)
48,062 
(138,012)
- 
(89,950)
12
Average number of employees
During the year the average number of employees was 32 (2023: 21).
- 8 -