Celtic Cattery Limited 04589081 false 2022-04-01 2023-03-31 2023-03-31 The principal activity of the company is that of cattery services. Digita Accounts Production Advanced 6.30.9574.0 true 04589081 2022-04-01 2023-03-31 04589081 2023-03-31 04589081 core:RetainedEarningsAccumulatedLosses 2023-03-31 04589081 core:ShareCapital 2023-03-31 04589081 core:CurrentFinancialInstruments 2023-03-31 04589081 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 04589081 core:Non-currentFinancialInstruments core:AfterOneYear 2023-03-31 04589081 core:FurnitureFittings 2023-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2023-03-31 04589081 core:MotorVehicles 2023-03-31 04589081 core:PlantMachinery 2023-03-31 04589081 bus:SmallEntities 2022-04-01 2023-03-31 04589081 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 04589081 bus:FullAccounts 2022-04-01 2023-03-31 04589081 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 04589081 bus:RegisteredOffice 2022-04-01 2023-03-31 04589081 bus:CompanySecretaryDirector1 2022-04-01 2023-03-31 04589081 bus:Director2 2022-04-01 2023-03-31 04589081 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04589081 core:Buildings 2022-04-01 2023-03-31 04589081 core:FurnitureFittings 2022-04-01 2023-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04589081 core:MotorCars 2022-04-01 2023-03-31 04589081 core:MotorVehicles 2022-04-01 2023-03-31 04589081 core:PlantMachinery 2022-04-01 2023-03-31 04589081 countries:EnglandWales 2022-04-01 2023-03-31 04589081 2022-03-31 04589081 core:FurnitureFittings 2022-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2022-03-31 04589081 core:MotorVehicles 2022-03-31 04589081 core:PlantMachinery 2022-03-31 04589081 2021-04-01 2022-03-31 04589081 2022-03-31 04589081 core:RetainedEarningsAccumulatedLosses 2022-03-31 04589081 core:ShareCapital 2022-03-31 04589081 core:CurrentFinancialInstruments 2022-03-31 04589081 core:CurrentFinancialInstruments core:WithinOneYear 2022-03-31 04589081 core:Non-currentFinancialInstruments core:AfterOneYear 2022-03-31 04589081 core:FurnitureFittings 2022-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2022-03-31 04589081 core:MotorVehicles 2022-03-31 04589081 core:PlantMachinery 2022-03-31 iso4217:GBP xbrli:pure

Registration number: 04589081

Celtic Cattery Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 March 2023

 

Celtic Cattery Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Celtic Cattery Limited

Company Information

Directors

C E Cross

C Cross

Company secretary

C E Cross

Registered office

Sleepy Hollow
Wigpool
Mitcheldean
Gloucestershire
GL17 0JN

Accountants

Burton Sweet
Chartered Accountants
Spencer House
Morston Court
Aisecome Way
Weston-super-Mare
North Somerset
BS22 8NG

 

Celtic Cattery Limited

(Registration number: 04589081)
Balance Sheet
31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

62,087

63,893

Current assets

 

Debtors

31,817

29,863

Cash at bank and in hand

 

17,813

14,368

 

49,630

44,231

Creditors: Amounts falling due within one year

6

(100,123)

(93,810)

Net current liabilities

 

(50,493)

(49,579)

Total assets less current liabilities

 

11,594

14,314

Creditors: Amounts falling due after more than one year

6

(3,900)

(5,700)

Net assets

 

7,694

8,614

Capital and reserves

 

Called up share capital

2

2

Retained earnings

7,692

8,612

Shareholders' funds

 

7,694

8,614

 

Celtic Cattery Limited

(Registration number: 04589081)
Balance Sheet
31 March 2023

For the financial year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 28 November 2023 and signed on its behalf by:
 

.........................................
C E Cross
Company secretary and director

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sleepy Hollow
Wigpool
Mitcheldean
Gloucestershire
GL17 0JN
England

These financial statements were authorised for issue by the Board on 28 November 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of VAT on sales, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% Reducing balance

Fixtures and fittings

15% Reducing balance

Land and buildings

5% Straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2022 - 1).

4

Profit before tax

Arrived at after charging/(crediting)

2023
£

2022
£

Depreciation expense

4,225

4,579

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

5

Tangible assets

Land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2022

65,996

-

6,774

8,000

80,770

Additions

1,986

433

-

-

2,419

At 31 March 2023

67,982

433

6,774

8,000

83,189

Depreciation

At 1 April 2022

6,435

-

4,973

5,469

16,877

Charge for the year

3,077

65

450

633

4,225

At 31 March 2023

9,512

65

5,423

6,102

21,102

Carrying amount

At 31 March 2023

58,470

368

1,351

1,898

62,087

At 31 March 2022

59,561

-

1,801

2,531

63,893

Included within the net book value of land and buildings above is £58,470 (2022 - £59,561) in respect of freehold land and buildings.
 

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

6

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Loans and borrowings

1,800

1,800

Taxation and social security

 

8,336

8,717

Other creditors

 

89,987

83,293

 

100,123

93,810

Due after one year

 

Loans and borrowings

3,900

5,700