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Company Registration No. 08938279 (England and Wales)
CATKIN & PUSSYWILLOW LIMITED Unaudited accounts for the period from 1 April 2022 to 28 March 2023
CATKIN & PUSSYWILLOW LIMITED Unaudited accounts Contents
Page
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CATKIN & PUSSYWILLOW LIMITED Company Information for the period from 1 April 2022 to 28 March 2023
Director
Eleanor Kate Marlow
Company Number
08938279 (England and Wales)
Registered Office
Down Cottage Enmill Lane Pitt Winchester SO22 5QR England
Accountants
Cone Accounting Limited 85 Great Portland Street First Floor London W1W 7LT
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CATKIN & PUSSYWILLOW LIMITED Statement of financial position as at 28 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,507 
18,507 
Tangible assets
11,365 
14,405 
29,872 
32,912 
Current assets
Inventories
17,730 
31,505 
Debtors
8,630 
16,237 
Cash at bank and in hand
(9,021)
38,081 
17,339 
85,823 
Creditors: amounts falling due within one year
(105,365)
(118,996)
Net current liabilities
(88,026)
(33,173)
Total assets less current liabilities
(58,154)
(261)
Creditors: amounts falling due after more than one year
(43,784)
(42,583)
Net liabilities
(101,938)
(42,844)
Capital and reserves
Called up share capital
2,000 
2,000 
Profit and loss account
(103,938)
(44,844)
Shareholders' funds
(101,938)
(42,844)
For the period ending 28 March 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 28 October 2023 and were signed on its behalf by
Eleanor Kate Marlow Director Company Registration No. 08938279
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CATKIN & PUSSYWILLOW LIMITED Notes to the Accounts for the period from 1 April 2022 to 28 March 2023
1
Statutory information
CATKIN & PUSSYWILLOW LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08938279. The registered office is Down Cottage Enmill Lane, Pitt, Winchester, SO22 5QR, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Land & buildings
Over the lease period
Motor vehicles
Reducing Balance 20%
Fixtures & fittings
Reducing Balance 25%
Computer equipment
Straight Line 33.33% & Reducing Balance 33.33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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CATKIN & PUSSYWILLOW LIMITED Notes to the Accounts for the period from 1 April 2022 to 28 March 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2022
36,507 
At 28 March 2023
36,507 
Amortisation
At 1 April 2022
18,000 
At 28 March 2023
18,000 
Net book value
At 28 March 2023
18,507 
At 31 March 2022
18,507 
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
2,397 
11,495 
18,443 
4,267 
36,602 
At 28 March 2023
2,397 
11,495 
18,443 
4,267 
36,602 
Depreciation
At 1 April 2022
- 
4,996 
14,101 
3,100 
22,197 
Charge for the period
- 
1,300 
1,086 
654 
3,040 
At 28 March 2023
- 
6,296 
15,187 
3,754 
25,237 
Net book value
At 28 March 2023
2,397 
5,199 
3,256 
513 
11,365 
At 31 March 2022
2,397 
6,499 
4,342 
1,167 
14,405 
6
Inventories
2023 
2022 
£ 
£ 
Finished goods
17,730 
31,505 
17,730 
31,505 
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CATKIN & PUSSYWILLOW LIMITED Notes to the Accounts for the period from 1 April 2022 to 28 March 2023
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,672 
16,098 
Accrued income and prepayments
206 
- 
Other debtors
752 
139 
8,630 
16,237 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
5,128 
VAT
45,633 
33,873 
Obligations under finance leases and hire purchase contracts
1,854 
2,186 
Trade creditors
35,302 
44,201 
Taxes and social security
31,696 
39,371 
Other creditors
2,842 
789 
Loans from directors
(13,357)
(15,427)
Accruals
1,395 
1,489 
Deferred income
- 
7,386 
105,365 
118,996 
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
43,784 
40,729 
Obligations under finance leases and hire purchase contracts
- 
1,854 
43,784 
42,583 
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2,000 Ordinary shares of £1 each
2,000 
2,000 
11
Average number of employees
During the period the average number of employees was 5 (2022: 7).
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