1 September 2022 false No description of principal activity Taxfiler 2023.10 10835300business:PrivateLimitedCompanyLtd2022-09-012023-08-31 108353002022-08-31 108353002022-09-012023-08-31 10835300business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 10835300business:FilletedAccounts2022-09-012023-08-31 108353002023-08-31 10835300business:Director12022-09-012023-08-31 10835300business:RegisteredOffice2022-09-012023-08-31 108353002022-08-31 10835300core:WithinOneYear2023-08-31 10835300core:WithinOneYear2022-08-31 10835300core:AfterOneYear2023-08-31 10835300core:AfterOneYear2022-08-31 10835300core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10835300core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 10835300core:RevaluationReservecore:PreviouslyStatedAmount2023-08-31 10835300core:RevaluationReservecore:PreviouslyStatedAmount2022-08-31 10835300core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10835300core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 10835300core:PreviouslyStatedAmount2023-08-31 10835300core:PreviouslyStatedAmount2022-08-31 10835300business:SmallEntities2022-09-012023-08-31 10835300countries:EnglandWales2022-09-012023-08-31 10835300core:PlantMachinery2022-09-012023-08-31 10835300core:FurnitureFittings2022-09-012023-08-31 10835300core:ComputerEquipment2022-09-012023-08-31 10835300core:LandBuildings2022-08-31 10835300core:PlantMachinery2022-08-31 10835300core:FurnitureFittings2022-08-31 10835300core:ComputerEquipment2022-08-31 10835300core:LandBuildings2022-09-012023-08-31 10835300core:LandBuildings2023-08-31 10835300core:PlantMachinery2023-08-31 10835300core:FurnitureFittings2023-08-31 10835300core:ComputerEquipment2023-08-31 108353002021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10835300 (England and Wales)
Caton Properties Limited Unaudited accounts for the year ended 31 August 2023
Caton Properties Limited Unaudited accounts Contents
Page
- 2 -
Caton Properties Limited Company Information for the year ended 31 August 2023
Director
Gemma Pilley
Company Number
10835300 (England and Wales)
Registered Office
41-43 BRECK ROAD BRECK APARTMENTS POULTON-LE-FYLDE FY6 7AQ ENGLAND
Accountants
Brambles Consulting & Finance Limted Top Floor 126 Bold Street Fleetwood Lancashire FY7 6HW
- 3 -
Caton Properties Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,933,488 
1,936,607 
Current assets
Debtors
2,082 
4,164 
Cash at bank and in hand
31,820 
45,939 
33,902 
50,103 
Creditors: amounts falling due within one year
(35,011)
(48,087)
Net current (liabilities)/assets
(1,109)
2,016 
Total assets less current liabilities
1,932,379 
1,938,623 
Creditors: amounts falling due after more than one year
(9,297)
(16,499)
Net assets
1,923,082 
1,922,124 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
2,002,000 
2,002,000 
Profit and loss account
(79,018)
(79,976)
Shareholders' funds
1,923,082 
1,922,124 
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 November 2023 and were signed on its behalf by
Gemma Pilley Director Company Registration No. 10835300
- 4 -
Caton Properties Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Caton Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 10835300. The registered office is 41-43 BRECK ROAD, BRECK APARTMENTS, POULTON-LE-FYLDE, FY6 7AQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2022
1,601,242 
60,366 
304,109 
2,277 
1,967,994 
Additions
- 
1,037 
- 
- 
1,037 
At 31 August 2023
1,601,242 
61,403 
304,109 
2,277 
1,969,031 
Depreciation
At 1 September 2022
821 
27,683 
1,539 
1,344 
31,387 
Charge for the year
96 
3,471 
406 
183 
4,156 
At 31 August 2023
917 
31,154 
1,945 
1,527 
35,543 
Net book value
At 31 August 2023
1,600,325 
30,249 
302,164 
750 
1,933,488 
At 31 August 2022
1,600,421 
32,683 
302,570 
933 
1,936,607 
- 5 -
Caton Properties Limited Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,082 
2,082 
Amounts falling due after more than one year
Trade debtors
- 
2,082 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
7,202 
7,202 
VAT
6,900 
7,551 
Trade creditors
108 
62 
Loans from directors
18,651 
31,772 
Accruals
2,150 
1,500 
35,011 
48,087 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
9,297 
16,499 
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
- 6 -