Caseware UK (AP4) 2022.0.179 2022.0.179 2022-09-302022-09-30trading in antiques, new and secondhand goods2falsetrue2021-10-012trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04343463 2021-10-01 2022-09-30 04343463 2020-10-01 2021-09-30 04343463 2022-09-30 04343463 2021-09-30 04343463 c:Director1 2021-10-01 2022-09-30 04343463 d:Buildings d:ShortLeaseholdAssets 2021-10-01 2022-09-30 04343463 d:Buildings d:ShortLeaseholdAssets 2022-09-30 04343463 d:Buildings d:ShortLeaseholdAssets 2021-09-30 04343463 d:MotorVehicles 2021-10-01 2022-09-30 04343463 d:MotorVehicles 2022-09-30 04343463 d:MotorVehicles 2021-09-30 04343463 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 04343463 d:FurnitureFittings 2021-10-01 2022-09-30 04343463 d:FurnitureFittings 2022-09-30 04343463 d:FurnitureFittings 2021-09-30 04343463 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 04343463 d:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 04343463 d:CurrentFinancialInstruments 2022-09-30 04343463 d:CurrentFinancialInstruments 2021-09-30 04343463 d:Non-currentFinancialInstruments 2022-09-30 04343463 d:Non-currentFinancialInstruments 2021-09-30 04343463 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 04343463 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 04343463 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 04343463 d:Non-currentFinancialInstruments d:AfterOneYear 2021-09-30 04343463 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-09-30 04343463 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2021-09-30 04343463 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-09-30 04343463 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2021-09-30 04343463 d:ShareCapital 2022-09-30 04343463 d:ShareCapital 2021-09-30 04343463 d:RetainedEarningsAccumulatedLosses 2022-09-30 04343463 d:RetainedEarningsAccumulatedLosses 2021-09-30 04343463 c:OrdinaryShareClass1 2021-10-01 2022-09-30 04343463 c:OrdinaryShareClass1 2022-09-30 04343463 c:FRS102 2021-10-01 2022-09-30 04343463 c:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 04343463 c:FullAccounts 2021-10-01 2022-09-30 04343463 c:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 04343463














THE CAT'S WHISKERS VINTAGE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 SEPTEMBER 2022

 
THE CAT'S WHISKERS VINTAGE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
THE CAT'S WHISKERS VINTAGE LIMITED
REGISTERED NUMBER:04343463

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,716
1,824

Current assets
  

Stocks
  
49,213
47,899

Debtors: amounts falling due within one year
 5 
2,349
7,418

Cash at bank and in hand
  
4,521
15,366

  
56,083
70,683

  

Creditors: amounts falling due within one year
 6 
(93,338)
(94,910)

Net current liabilities
  
 
 
(37,255)
 
 
(24,227)

Total assets less current liabilities
  
(35,539)
(22,403)

Creditors: amounts falling due after more than one year
 7 
(9,985)
(11,483)

  

Net liabilities
  
(45,524)
(33,886)


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
(45,525)
(33,887)

  
(45,524)
(33,886)

Page 1

 
THE CAT'S WHISKERS VINTAGE LIMITED
REGISTERED NUMBER:04343463
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S E Rumbold
Director

Date: 14 November 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THE CAT'S WHISKERS VINTAGE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

1.


General information

The Cat's Whiskers Vintage Limited is a limited liability company incorporated in England and Wales with its registered office at Ground Floor Front, 45 Kingsbury Street, Marlborough, Wiltshire, SN8 1JE.
The principal activity of the company was that of trading in antiques, new and secondhand goods.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has provided an interest free loan to the company for an indefinite period and will provide additional loans if required to enable it to continue trading for the foreseeable future. As a result the financial statements have been prepared on the going concern basis.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied
during the period, exclusive of Value Added Tax and trade discounts.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
THE CAT'S WHISKERS VINTAGE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is provided on the following basis:

S/Term Leasehold Property
-
over the period of the lease
Motor vehicles
-
20% reducing balance
Fixtures & fittings
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.8

Stocks

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

 
2.9

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty

 
2.11

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2021 - 2).

Page 4

 
THE CAT'S WHISKERS VINTAGE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

4.


Tangible fixed assets





S/Term Leasehold Property
Motor vehicles
Fixtures & fittings
Total

£
£
£
£



Cost or valuation


At 1 October 2021
6,224
5,500
5,517
17,241


Additions
-
-
356
356



At 30 September 2022

6,224
5,500
5,873
17,597



Depreciation


At 1 October 2021
6,224
3,878
5,315
15,417


Charge for the year on owned assets
-
324
140
464



At 30 September 2022

6,224
4,202
5,455
15,881



Net book value



At 30 September 2022
-
1,298
418
1,716



At 30 September 2021
-
1,622
202
1,824


5.


Debtors

2022
2021
£
£


Trade debtors
2,242
1,823

Other debtors
107
5,595

2,349
7,418


Page 5

 
THE CAT'S WHISKERS VINTAGE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank loans
1,498
1,498

Taxation and social security
-
30

Other creditors
86,029
87,123

Accruals and deferred income
5,811
6,259

93,338
94,910



7.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
9,985
11,483



8.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£

Amounts falling due within one year

Bank loans
1,498
1,498


Amounts falling due 2-5 years

Bank loans
5,991
5,991

Amounts falling due after more than 5 years

Bank loans
3,994
5,492

11,483
12,981



9.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



1 Ordinary share of £1
1
1


 
Page 6