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REGISTERED NUMBER: 11683244 (England and Wales)















A B CATERING SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2024






A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A B CATERING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2024







DIRECTOR: Mr A M Bell





REGISTERED OFFICE: Tudor House
First Floor
16 Cathedral Road
Cardiff
CF11 9LJ





REGISTERED NUMBER: 11683244 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

BALANCE SHEET
30TH NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,815 18,420

CURRENT ASSETS
Debtors 5 105,600 92,428
Cash at bank 6,596 2,822
112,196 95,250
CREDITORS
Amounts falling due within one year 6 121,462 103,979
NET CURRENT LIABILITIES (9,266 ) (8,729 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,549 9,691

CREDITORS
Amounts falling due after more than one year 7 (1,153 ) (3,117 )

PROVISIONS FOR LIABILITIES (2,625 ) (3,500 )
NET ASSETS 771 3,074

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 671 2,974
SHAREHOLDERS' FUNDS 771 3,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th August 2025 and were signed by:




Mr A M Bell - Director


A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

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


1. STATUTORY INFORMATION

A B Catering Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st December 2023
and 30th November 2024 27,064
DEPRECIATION
At 1st December 2023 8,644
Charge for year 4,605
At 30th November 2024 13,249
NET BOOK VALUE
At 30th November 2024 13,815
At 30th November 2023 18,420

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 25,078 36,002
Other debtors 80,522 56,426
105,600 92,428

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,000 2,040
Taxation and social security 92,454 72,454
Other creditors 27,008 29,485
121,462 103,979

Other Creditors includes £21,095 (2023 - £25,142) due to a debt factoring company, which is secured by a legal charge

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 1,153 3,117

A B CATERING SERVICES LIMITED (REGISTERED NUMBER: 11683244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2024 and 30th November 2023:

2024 2023
£    £   
Mr A M Bell
Balance outstanding at start of year 42,332 42,376
Amounts advanced 62,998 45,206
Amounts repaid (45,000 ) (45,250 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,330 42,332