REGISTERED NUMBER: 10828100 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

CHANA CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T S Chana

REGISTERED OFFICE:

Harpal House

14 Holyhead Road

Handsworth

Birmingham

West Midlands

B21 0LT

REGISTERED NUMBER:

10828100 (England and Wales)

FIXED ASSETS

Tangible assets

4

22,762

23,606

Investments

5

20,000

20,000

42,762

43,606

CURRENT ASSETS

Stocks

6

1,624

1,347

Cash at bank and in hand

93,832

146,215

95,456

147,562

CREDITORS

Amounts falling due within one year

7

26,605

60,724

NET CURRENT ASSETS

68,851

86,838

TOTAL ASSETS LESS CURRENT LIABILITIES

111,613

130,444

CREDITORS

Amounts falling due after more than one year

8

20,110

31,327

NET ASSETS

91,503

99,117

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

90,503

98,117

SHAREHOLDERS' FUNDS

91,503

99,117

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

T S Chana - Director

1.	STATUTORY INFORMATION

Chana Catering 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.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2023

24,931

11,800

1,513

38,244

Additions

942

-

2,546

3,488

At 30 September 2024

25,873

11,800

4,059

41,732

DEPRECIATION

At 1 October 2023

9,594

4,666

378

14,638

Charge for year

1,628

1,784

920

4,332

At 30 September 2024

11,222

6,450

1,298

18,970

NET BOOK VALUE

At 30 September 2024

14,651

5,350

2,761

22,762

At 30 September 2023

15,337

7,134

1,135

23,606

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 October 2023

and 30 September 2024

20,000

NET BOOK VALUE

At 30 September 2024

20,000

At 30 September 2023

20,000

6.

STOCKS

30/9/24

30/9/23

£

£

Stocks

1,624

1,347

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/24

30/9/23

£

£

Trade creditors

2,289

2,668

Tax

9,252

11,989

Social security and other taxes

(3,256

)

(2,892

)

VAT

2,544

7,331

Pension Liability

149

(497

)

Directors' current accounts

14,077

40,625

Accrued expenses

1,550

1,500

26,605

60,724

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/9/24

30/9/23

£

£

Bank loans (see note 9)

20,110

31,327

Amounts falling due in more than five years:

Repayable by instalments

Bounce Back Loan

20,110

31,327

9.

LOANS

An analysis of the maturity of loans is given below:

30/9/24

30/9/23

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bounce Back Loan

20,110

31,327

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/9/24

30/9/23

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1 October 2023

98,117

Deficit for the year

(6,614

)

Dividends

(1,000

)

At 30 September 2024

90,503