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2021-06-01 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08521945 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08521945 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08521945 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08521945 dpl-frs:Item8 2021-06-01 2022-05-31 08521945 dpl-frs:Item8 2021-05-31 08521945 dpl-frs:Item8 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08521945 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08521945 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08521945 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 08521945 dpl-frs:Item9 2021-06-01 2022-05-31 08521945 dpl-frs:Item9 2021-05-31 08521945 dpl-frs:Item9 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08521945 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 08521945 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 08521945 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 08521945 dpl-frs:Item10 2021-06-01 2022-05-31 08521945 dpl-frs:Item10 2021-05-31 08521945 dpl-frs:Item10 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 08521945 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 08521945 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 08521945 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 08521945 dpl-frs:Item11 2021-06-01 2022-05-31 08521945 dpl-frs:Item11 2021-05-31 08521945 dpl-frs:Item11 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 08521945 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 08521945 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 08521945 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 08521945 dpl-frs:Item12 2021-06-01 2022-05-31 08521945 dpl-frs:Item12 2021-05-31 08521945 dpl-frs:Item12 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08521945 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08521945 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08521945 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08521945 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08521945 1 2021-06-01 2022-05-31 08521945 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08521945
C.A.T 13 Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08521945
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,889 11,889
Tangible Assets 5 6,245 1,869
18,134 13,758
CURRENT ASSETS
Debtors 6 126 123
Cash at bank and in hand 7,929 11,503
8,055 11,626
Creditors: Amounts Falling Due Within One Year 7 (73,071 ) (64,692 )
NET CURRENT ASSETS (LIABILITIES) (65,016 ) (53,066 )
TOTAL ASSETS LESS CURRENT LIABILITIES (46,882 ) (39,308 )
Creditors: Amounts Falling Due After More Than One Year 8 (8,000 ) (11,000 )
NET LIABILITIES (54,882 ) (50,308 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (54,884 ) (50,310 )
SHAREHOLDERS' FUNDS (54,882) (50,308)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tamas Toth
Director
14/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C.A.T 13 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08521945 . The registered office is 14 High Street, Aylesbury, Buckinghamshire, HP20 1SQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight Line
Fixtures & Fittings Straight Line
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 11,889
As at 31 May 2023 11,889
Net Book Value
As at 31 May 2023 11,889
As at 1 June 2022 11,889
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 3,885 2,284 6,169
Additions 5,833 - 5,833
As at 31 May 2023 9,718 2,284 12,002
Depreciation
As at 1 June 2022 2,016 2,284 4,300
Provided during the period 1,457 - 1,457
As at 31 May 2023 3,473 2,284 5,757
Net Book Value
As at 31 May 2023 6,245 - 6,245
As at 1 June 2022 1,869 - 1,869
6. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 126 123
126 123
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,532 6,839
Bank loans and overdrafts 3,000 3,000
VAT 2,130 -
Director's loan account 61,409 54,853
73,071 64,692
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,000 11,000
8,000 11,000
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5