Catering Direct Limited - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: 10332378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2022

FOR

CATERING DIRECT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms S J Allison

REGISTERED OFFICE:

103 Arundel Street

Sheffield

S1 2NT

REGISTERED NUMBER:

10332378 (England and Wales)

ACCOUNTANTS:

Hodgson & Oldfield

20 Paradise Square

Sheffield

S1 2DE

CURRENT ASSETS

Stocks

-

15,129

Debtors

4

72,681

85,569

Cash at bank and in hand

20,200

102,825

92,881

203,523

CREDITORS

Amounts falling due within one year

5

69,597

125,084

NET CURRENT ASSETS

23,284

78,439

TOTAL ASSETS LESS CURRENT LIABILITIES

23,284

78,439

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

23,283

78,438

23,284

78,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 28 June 2023 and were signed by:

Ms S J Allison - Director

1.	STATUTORY INFORMATION

Catering Direct 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.22

30.9.21

£

£

Trade debtors

-

71,081

Other debtors

72,681

14,488

72,681

85,569

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.22

30.9.21

£

£

Trade creditors

-

56,837

Taxation and social security

6,529

6,529

Other creditors

63,068

61,718

69,597

125,084

6.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms S J Allison.