Registered number
09364807
Catmando Boarding Cattery Limited
Filleted Accounts
31 December 2021
Catmando Boarding Cattery Limited
Registered number: 09364807
Balance Sheet
as at 31 December 2021
Notes 2021 2020
£ £
Fixed assets
Intangible assets 3 279 349
Tangible assets 4 19,099 20,416
19,378 20,765
Current assets
Debtors 5 (295) 418
Cash at bank and in hand 4,945 10,882
4,650 11,300
Creditors: amounts falling due within one year 6 (29,192) (38,827)
Net current liabilities (24,542) (27,527)
Total assets less current liabilities (5,164) (6,762)
Creditors: amounts falling due after more than one year 7 - (6,000)
Net liabilities (5,164) (12,762)
Capital and reserves
Called up share capital 100 100
Profit and loss account (5,264) (12,862)
Shareholders' funds (5,164) (12,762)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Paul Ungoed
Director
Approved by the board on 10 May 2022
Catmando Boarding Cattery Limited
Notes to the Accounts
for the year ended 31 December 2021
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 20 years
Plant and machinery 20% Reducing Balance
Fixtures, fittings, tools and equipment 20% Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2021 2020
Number Number
Average number of persons employed by the company 1 2
3 Intangible fixed assets £
Cost
At 1 January 2021 1,065
At 31 December 2021 1,065
Amortisation
At 1 January 2021 716
Provided during the year 70
At 31 December 2021 786
Net book value
At 31 December 2021 279
At 31 December 2020 349
4 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 January 2021 31,140 5,240 36,380
At 31 December 2021 31,140 5,240 36,380
Depreciation
At 1 January 2021 12,424 3,540 15,964
Charge for the year 936 381 1,317
At 31 December 2021 13,360 3,921 17,281
Net book value
At 31 December 2021 17,780 1,319 19,099
At 31 December 2020 18,716 1,700 20,416
5 Debtors 2021 2020
£ £
Trade debtors (295) 418
6 Creditors: amounts falling due within one year 2021 2020
£ £
Bank loans and overdrafts 8 -
Trade creditors 675 625
Taxation and social security costs 1,210 (455)
Other creditors 27,299 38,657
29,192 38,827
7 Creditors: amounts falling due after one year 2021 2020
£ £
Bank loans - 6,000
8 Other information
Catmando Boarding Cattery Limited is a private company limited by shares and incorporated in England. Its registered office is:
7 Hawth Place
Seaford
East Sussex
BN25 2RH
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