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Company registration number: 13133536
Cat Austin Bespoke Limited
Unaudited filleted financial statements
31 January 2024
Cat Austin Bespoke Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Cat Austin Bespoke Limited
Directors and other information
Directors Mrs C Austin
Company number 13133536
Registered office 11 Farquhar Street
Hertford
SG14 3BN
Business address 11 Farquhar Street
Hertford
SG14 3BN
Accountant Andrew Murphy Chartered Accountants
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
Cat Austin Bespoke Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Cat Austin Bespoke Limited
Year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Cat Austin Bespoke Limited for the year ended 31 January 2024 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Cat Austin Bespoke Limited, as a body, in accordance with the terms of my engagement letter dated 20 December 2022. My work has been undertaken solely to prepare for your approval the financial statements of Cat Austin Bespoke Limited and state those matters that we have agreed to state to the board of directors of Cat Austin Bespoke Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Cat Austin Bespoke Limited and its board of directors as a body for my work or for this report.
It is your duty to ensure that Cat Austin Bespoke Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cat Austin Bespoke Limited. You consider that Cat Austin Bespoke Limited is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Cat Austin Bespoke Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Andrew Murphy Chartered Accountants
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
4 April 2024
Cat Austin Bespoke Limited
Statement of financial position
31 January 2024
2024 2023
Note £ £ £ £
Current assets
Stocks 15,852 2,180
Debtors 7 2,393 -
Cash at bank and in hand 6,517 36,037
_______ _______
24,762 38,217
Creditors: amounts falling due
within one year 8 ( 20,333) ( 25,653)
_______ _______
Net current assets 4,429 12,564
_______ _______
Total assets less current liabilities 4,429 12,564
_______ _______
Net assets 4,429 12,564
_______ _______
Capital and reserves
Called up share capital 9 1 1
Profit and loss account 4,428 12,563
_______ _______
Shareholders funds 4,429 12,564
_______ _______
For the year ending 31 January 2024 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 04 April 2024 , and are signed on behalf of the board by:
Mrs C Austin
Director
Company registration number: 13133536
Cat Austin Bespoke Limited
Statement of changes in equity
Year ended 31 January 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 February 2022 - 3,351 3,351
(Loss)/profit for the year 9,212 9,212
_______ _______ _______
Total comprehensive income for the year - 9,212 9,212
Issue of shares 1 1
_______ _______ _______
Total investments by and distributions to owners 1 - 1
_______ _______ _______
At 31 January 2023 and 1 February 2023 1 12,563 12,564
(Loss)/profit for the year ( 6,035) ( 6,035)
_______ _______ _______
Total comprehensive income for the year - ( 6,035) ( 6,035)
Dividends paid and payable ( 2,100) ( 2,100)
_______ _______ _______
Total investments by and distributions to owners - ( 2,100) ( 2,100)
_______ _______ _______
At 31 January 2024 1 4,428 4,429
_______ _______ _______
Cat Austin Bespoke Limited
Notes to the financial statements
Year ended 31 January 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Farquhar Street, Hertford, SG14 3BN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tax on loss/profit
Major components of tax income/expense
2024 2023
£ £
Current tax:
UK current tax income/expense ( 1,381) 2,216
_______ _______
Tax on loss/profit ( 1,381) 2,216
_______ _______
6. Dividends
Equity dividends
2024 2023
£ £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) 2,100 -
_______ _______
7. Debtors
2024 2023
£ £
Other debtors 2,393 -
_______ _______
8. Creditors: amounts falling due within one year
2024 2023
£ £
Corporation tax - 2,216
Social security and other taxes - 499
Other creditors 20,333 22,938
_______ _______
20,333 25,653
_______ _______
9. Called up share capital
Issued, called up and fully paid
2024 2023
No £ No £
Ordinary shares of £ 1.00 each 1 1 1 1
_______ _______ _______ _______
10. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mrs C Austin ( 10,837) ( 2,495) 13,308 ( 24)
_______ _______ _______ _______
2023
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mrs C Austin ( 53) ( 10,786) 2 ( 10,837)
_______ _______ _______ _______
11. Controlling party
Mrs C Austin is the controlling party.