Abbreviated Company Accounts - M & F CATERING LTD

M & F CATERING LTD - Company Information

07708627 M & F CATERING LTD 2015-08-31 false 2014-08-01 2015-08-31 true 07708627 2014-08-01 2015-08-31 07708627 2015-08-31 07708627 2014-07-31 07708627 uk-gaap-cd-bus:Director1 2014-08-01 2015-08-31 07708627 uk-gaap-cd-bus:Director2 2014-08-01 2015-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-08-01 2015-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-07-31 iso4217:GBP shares

Registered Number 07708627

M & F CATERING LTD

Abbreviated Accounts

31 August 2015

M & F CATERING LTD Registered Number 07708627

Abbreviated Balance Sheet as at 31 August 2015

	Notes	31/08/2015	31/07/2014
		£	£
Fixed assets
Intangible assets	2	4,742	4,482
Tangible assets	3	11,396	16,677
		16,138	21,159
Current assets
Stocks		5,000	4,600
Debtors		2,577	5,022
Cash at bank and in hand		151	100
		7,728	9,722
Creditors: amounts falling due within one year		(65,742)	(69,614)
Net current assets (liabilities)		(58,014)	(59,892)
Total assets less current liabilities		(41,876)	(38,733)
Total net assets (liabilities)		(41,876)	(38,733)
Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(41,976)	(38,833)
Shareholders' funds		(41,876)	(38,733)

For the year ending 31 August 2015 the company was entitled to exemption 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 31 May 2016

And signed on their behalf by:
A Mohammed, Director
F Jones, Director

M & F CATERING LTD Registered Number 07708627

Notes to the Abbreviated Accounts for the period ended 31 August 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value, excluding value added tax, of sales made during the period and derives from the provision of goods falling within the company's ordinary activities.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment - 25% reducing balance
Motor vehicles - 25% reducing balance

Intangible assets amortisation policy
Amortisation is provided at rates calculated to write off the cost less residual value of the research and development over its expected useful life, as follows:

Development cost - 10% straight line

Other accounting policies
Stock is valued at the lower of cost and net realisable value.

2Intangible fixed assets

	£
Cost
At 1 August 2014	4,980
Additions	900
Disposals	-
Revaluations	-
Transfers	-
At 31 August 2015	5,880
Amortisation
At 1 August 2014	498
Charge for the year	640
On disposals	-
At 31 August 2015	1,138
Net book values
At 31 August 2015	4,742
At 31 July 2014	4,482

3Tangible fixed assets

	£
Cost
At 1 August 2014	32,433
Additions	1,679
Disposals	(6,290)
Revaluations	-
Transfers	-
At 31 August 2015	27,822
Depreciation
At 1 August 2014	15,756
Charge for the year	4,235
On disposals	(3,565)
At 31 August 2015	16,426
Net book values
At 31 August 2015	11,396
At 31 July 2014	16,677

4Called Up Share Capital
Allotted, called up and fully paid:

	31/08/2015 £	31/07/2014 £
100 Ordinary shares of £1 each	100	100