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Blue Cat Mechanical Limited
 
 
Company Registration Number
13501965
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/08/2022
 
End date 31/07/2023
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
Blue Cat Mechanical Limited
 
Contents of the Financial Statements
for the Period Ended 31 July 2023
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
Blue Cat Mechanical Limited
Company Information
for the Period Ended 31 July 2023
 
Directors Andrew Gibson
 
 
Registered office Concept Park, Suite 6
Watling Street
Towcester
NN12 7YD
 
Company Registration Number 13501965
 
Accountants Name Derngate Advisory Services Ltd
Address 10 Lenton Close
Broughton
Kettering
Northants
NN14 1PG
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
Blue Cat Mechanical Limited
Directors Report
for the Period Ended 31 July 2023
The directors present their report with the financial statements of the company for the
period ended 31 July 2023
Principal activities
The principal activity of the company in the period under review was
Pipework Engineering
Directors
The director(s) shown below have held office during the whole of the period
Andrew Gibson
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2024-07-29
and signed on behalf of the board by
Name Andrew Gibson
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
Blue Cat Mechanical Limited
 
Accountants' Report
for the Period Ended 31 July 2023
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 July 2023. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 July 2023 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. For this reason, we
have not verified the accuracy or completeness of the accounting records or information and
explanations you have given to us and we do not, therefore, express any opinion on the financial
statements.
 
 
 
 
 
 
 
Derngate Advisory Services Ltd
10 Lenton Close
Broughton
Kettering
Northants
NN14 1PG
 
Date 2024-07-29
Page 5
Blue Cat Mechanical Limited
 
Profit and Loss Account
for the Period Ended 31 July 2023
2023 2,022
Notes £ £
 
Turnover 2 1,691,812 2,117,965
Cost of sales 1,509,198 1,812,235
______ ______
Gross Profit/(Loss) 182,614 305,730
 
Administrative expenses 217,023 173,287
______ ______
Operating costs 217,023 173,287
 
______ ______
Operating Profit/(Loss) 3 (34,409) 132,443
______ ______
Profit/(Loss) on ordinary activities before taxation (34,409) 132,443
 
Tax on profit on ordinary activities 4 0 19,726
_________ _________
Profit/(Loss) for the financial period after taxation (34,409) 112,717
There were no recognised gains or losses other than the profit/(loss) shown attributable to the
shareholders for the period ended 31 July 2023
 
The notes form part of these financial statements
 
 
 
 
 
 
 
 
 
 
 
Page 6
Blue Cat Mechanical Limited
Balance Sheet
for the Period Ended 31 July 2023
Company registration number 13501965
2023 2,022
Notes £ £
Fixed assets
Tangible fixed assets 5 118,955 133,855
_______ _______
Total fixed assets 118,955 133,855
Current assets
Debtors 6 157,376 377,337
Cash at bank and in hand 80,993 86,810
_______ _______
Total current assets/(liabilities) 238,369 464,147
Creditors
Creditors - amounts falling
due within one year 7 298,394 495,585
_______ _______
Net current assets (60,025) (31,438)
_______ _______
Total assets less current liabilities 58,930 102,417
_______ _______
Creditors - amounts falling
Net assets/(liabilities) 58,930 102,417
Capital and reserves
Called up share capital 9 100 100
Profit and loss account 10 58,830 102,317
________ ______
Total shareholders funds 58,930 102,417
 
 
 
 
 
 
 
 
 
 
 
 
Page 7
Blue Cat Mechanical Limited
 
Balance Sheet
for the Period Ended 31 July 2023
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 31 July 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2024-07-29
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Andrew Gibson
 
The notes form part of these financial statements
Average number of employees during period 5
 
 
 
 
 
 
 
 
 
Page 8
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2023
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment 50% Straight Line
Motor vehicles 10% and 20% Straight Line
Plant and machinery 10% Straight Line
Pension costs
The company operates a defined contribution pension scheme for employees. The annual contributionspayable are charged to the profit and loss account.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2023
2. Turnover 2023 2,022
£ £
United Kingdom 1,691,812 2,117,965
_______ _______
Total 1,691,812 2,117,965
3. Operating profit/(loss) 2023 2,022
Profit before tax as stated after charging the following £ £
Depreciation - owned assets 15,044 8,237
4. Taxation
The tax charge on the profit on ordinary activities 2023 2,022
for the period was as follows £ £
UK Corporation Tax net of reliefs 19,726
_ ________
Tax on profit on ordinary activities 0 19,726
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2023
5. Tangible fixed assets
Plant and Office Motor Total
machinery equipment vehicles
Cost £ £ £ £
At 1 August 2022 19,114 428 122,550 142,092
Additions 144 144
Disposals 428 428
_____ ___ ______ ______
At 31 July 2023 19,114 144 122,550 141,808
Depreciation
At 1 August 2022 1,911 214 6,112 8,237
Charge for year 1,911 243 12,890 15,044
On disposals 428 428
____ __ _____ _____
At 31 July 2023 3,822 29 19,002 22,853
Net book value
At 31 July 2023 15,292 115 103,548 118,955
At 31 July 2022 17,203 214 116,438 133,855
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2023
6. Debtors 2023 2,022
Trade debtors 123,163 173,990
Other debtors 34,213 203,347
______ ______
Total 157,376 377,337
7. Creditors amounts falling due within one year 2023 2,022
Trade creditors 214,936 378,863
Corporation tax 19,725 19,725
Other taxation and social security 6,233 38,497
Other creditors 57,500 58,500
______ ______
Total 298,394 495,585
8. Creditors amounts falling due after more than one year 2023 2,022
_ _
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2023
9. Share capital 2023 2,022
Authorised type Par value £ £
Ordinary Shares 1 100 100
___ ___
Total 100 100
Allotted, called up and paid £ £
Ordinary Shares 100 100
___ ___
Total 100 100
10. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 August 2022 102,317
Profit/(Loss) for year (34,409)
Dividends paid 9,078
________
Retained Profit/(Loss) at 31 July 2023 58,830
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13