Above Par Catering Limited - Accounts to registrar (filleted) - small 18.1
Above Par Catering Limited - Accounts to registrar (filleted) - small 18.1
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 SEPTEMBER 2017 |
FOR |
ABOVE PAR CATERING LIMITED |
ABOVE PAR CATERING LIMITED (REGISTERED NUMBER: 04530341) |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the year ended 30 September 2017 |
Page |
Company Information | 1 |
Abridged Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
ABOVE PAR CATERING LIMITED |
COMPANY INFORMATION |
for the year ended 30 September 2017 |
DIRECTOR: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Certified Accountants |
19-20 Bourne Court |
Southend Road |
Woodford Green |
Essex |
IG8 8HD |
ABOVE PAR CATERING LIMITED (REGISTERED NUMBER: 04530341) |
ABRIDGED BALANCE SHEET |
30 September 2017 |
2017 | 2016 |
Notes | £ | £ |
CURRENT ASSETS |
Stocks |
Debtors |
Cash at bank |
CREDITORS |
Amounts falling due within one year |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
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. |
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 on |
ABOVE PAR CATERING LIMITED (REGISTERED NUMBER: 04530341) |
NOTES TO THE FINANCIAL STATEMENTS |
for the year ended 30 September 2017 |
1. | STATUTORY INFORMATION |
Above Par Catering Limited is a |
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 |
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. |
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 |
4. | INTANGIBLE FIXED ASSETS |
Totals |
£ |
COST |
At 1 October 2016 |
and 30 September 2017 |
AMORTISATION |
At 1 October 2016 |
and 30 September 2017 |
NET BOOK VALUE |
At 30 September 2017 |
At 30 September 2016 |
ABOVE PAR CATERING LIMITED (REGISTERED NUMBER: 04530341) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 September 2017 |
5. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
The following advances and credits to a director subsisted during the years ended 30 September 2017 and |
30 September 2016: |
2017 | 2016 |
£ | £ |
Balance outstanding at start of year |
Amounts advanced |
Amounts repaid | ( |
) | ( |
) |
Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
The amount outstanding will be repaid within 9 months of the year end. |
6. | FIRST YEAR ADOPTION |
The Company has adopted FRS 102 for the year ended 30 September 2017, with the date of transition being 1 |
October 2015. On transition, management have considered the effect of any changes in accounting treatment |
from UK GAAP to FRS 102 for this company but do not consider there to be any material changes that would |
warrant restatement of the comparative financials. |