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REGISTERED NUMBER: 04278825 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

GEORGE CATLEY LIMITED

GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GEORGE CATLEY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: A G Day
D G Day





SECRETARY: Randall & Payne Secretaries Limited





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





BUSINESS ADDRESS: Beechfield Road
Hopton Industrial Estate
Devizes
Wiltshire
SN10 2DX





REGISTERED NUMBER: 04278825 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 96,079 124,528
96,079 124,528

CURRENT ASSETS
Stocks 73,794 74,610
Debtors 6 78,735 55,988
Cash at bank and in hand 234,663 122,514
387,192 253,112
CREDITORS
Amounts falling due within one year 7 209,678 140,135
NET CURRENT ASSETS 177,514 112,977
TOTAL ASSETS LESS CURRENT
LIABILITIES

273,593

237,505

PROVISIONS FOR LIABILITIES 23,899 21,190
NET ASSETS 249,694 216,315

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 249,594 216,215
SHAREHOLDERS' FUNDS 249,694 216,315

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2024 and were signed on its behalf by:




A G Day - Director



D G Day - Director


GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

George Catley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance and 10% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 20,000
AMORTISATION
At 1 October 2022
and 30 September 2023 20,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2022 7,819 85,857 12,917
Additions - 4,150 -
Disposals - (2,104 ) (426 )
At 30 September 2023 7,819 87,903 12,491
DEPRECIATION
At 1 October 2022 - 81,957 10,891
Charge for year - 879 304
Eliminated on disposal - (1,821 ) (365 )
At 30 September 2023 - 81,015 10,830
NET BOOK VALUE
At 30 September 2023 7,819 6,888 1,661
At 30 September 2022 7,819 3,900 2,026

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2022 228,877 25,647 361,117
Additions - 1,679 5,829
Disposals (71,202 ) (2,038 ) (75,770 )
At 30 September 2023 157,675 25,288 291,176
DEPRECIATION
At 1 October 2022 127,772 15,969 236,589
Charge for year 23,768 2,469 27,420
Eliminated on disposal (65,171 ) (1,555 ) (68,912 )
At 30 September 2023 86,369 16,883 195,097
NET BOOK VALUE
At 30 September 2023 71,306 8,405 96,079
At 30 September 2022 101,105 9,678 124,528

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 57,723 42,494
VAT 19,363 12,994
Prepayments 1,649 500
78,735 55,988

GEORGE CATLEY LIMITED (REGISTERED NUMBER: 04278825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 159,625 103,859
Corporation Tax 16,685 2,339
Social security and other taxes (231 ) 4,673
Pension control 798 674
Net Wages 13,996 10,395
Directors' loan accounts 15,482 14,527
Accrued expenses 3,323 3,668
209,678 140,135

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
A G Day
Balance outstanding at start of year (14,527 ) (12,815 )
Amounts advanced 624 600
Amounts repaid (1,312 ) (2,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (15,215 ) (14,527 )

D G Day
Balance outstanding at start of year - -
Amounts repaid (267 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (267 ) -

No interest has been charged on the balance and there are no set repayment terms.