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REGISTERED NUMBER: 12864794 (England and Wales)















CASSIA BATH LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023






CASSIA BATH LTD (REGISTERED NUMBER: 12864794)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CASSIA BATH LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2023







DIRECTOR: Mrs. A E Sabine





REGISTERED OFFICE: 161 Bath Road
Bradford-On-Avon
BA15 1SS





REGISTERED NUMBER: 12864794 (England and Wales)





ACCOUNTANTS: Carston Chartered Accountants
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

CASSIA BATH LTD (REGISTERED NUMBER: 12864794)

STATEMENT OF FINANCIAL POSITION
30TH SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 886 1,773
Tangible assets 5 76,103 62,355
76,989 64,128

CURRENT ASSETS
Stocks 2,500 2,500
Debtors 6 81,070 50,620
Cash at bank 1,055 844
84,625 53,964
CREDITORS
Amounts falling due within one year 7 532,730 377,613
NET CURRENT LIABILITIES (448,105 ) (323,649 )
TOTAL ASSETS LESS CURRENT LIABILITIES (371,116 ) (259,521 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (372,116 ) (260,521 )
(371,116 ) (259,521 )

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

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

The director acknowledges her 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.

CASSIA BATH LTD (REGISTERED NUMBER: 12864794)

STATEMENT OF FINANCIAL POSITION - continued
30TH 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 director and authorised for issue on 31st July 2024 and were signed by:





Mrs. A E Sabine - Director


CASSIA BATH LTD (REGISTERED NUMBER: 12864794)

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


1. STATUTORY INFORMATION

Cassia Bath Ltd 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.

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.

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.

Website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - over the duration of the lease
Plant and machinery - 25% straight line on cost
Fixtures and fittings - 20% straight line on cost
Computer equipment - 25% straight line on cost

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 13 ) .

CASSIA BATH LTD (REGISTERED NUMBER: 12864794)

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


4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1st October 2022
and 30th September 2023 3,545
AMORTISATION
At 1st October 2022 1,772
Amortisation for year 887
At 30th September 2023 2,659
NET BOOK VALUE
At 30th September 2023 886
At 30th September 2022 1,773

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st October 2022 54,596 3,784 20,806 1,315 80,501
Additions - 38,612 6,696 - 45,308
Disposals - (1,450 ) - - (1,450 )
At 30th September 2023 54,596 40,946 27,502 1,315 124,359
DEPRECIATION
At 1st October 2022 7,279 1,892 8,373 602 18,146
Charge for year 3,640 20,252 6,615 328 30,835
Eliminated on disposal - (725 ) - - (725 )
At 30th September 2023 10,919 21,419 14,988 930 48,256
NET BOOK VALUE
At 30th September 2023 43,677 19,527 12,514 385 76,103
At 30th September 2022 47,317 1,892 12,433 713 62,355

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 1,747
Other debtors 81,070 48,873
81,070 50,620

CASSIA BATH LTD (REGISTERED NUMBER: 12864794)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,965 2,625
Trade creditors 63,085 19,251
Taxation and social security 65,381 42,555
Other creditors 400,299 313,182
532,730 377,613