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REGISTERED NUMBER: 09714864 (England and Wales)














BLACK CATT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024






BLACK CATT LTD (REGISTERED NUMBER: 09714864)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


BLACK CATT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: A D Catt





REGISTERED OFFICE: Landgate Chambers
24 Landgate
Rye
East Sussex
TN31 7LJ





REGISTERED NUMBER: 09714864 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
Landgate Chambers
24 Landgate
Rye
East Sussex
TN31 7LJ

BLACK CATT LTD (REGISTERED NUMBER: 09714864)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,905 583

CURRENT ASSETS
Debtors 5 16,583 14,517
Cash at bank 2,070 272
18,653 14,789
CREDITORS
Amounts falling due within one year 6 12,465 22,035
NET CURRENT ASSETS/(LIABILITIES) 6,188 (7,246 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,093

(6,663

)

CREDITORS
Amounts falling due after more than
one year

7

11,247

15,049
NET LIABILITIES (3,154 ) (21,712 )

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (3,155 ) (21,713 )
SHAREHOLDERS' FUNDS (3,154 ) (21,712 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 August 2024 and were signed by:



A D Catt - Director


BLACK CATT LTD (REGISTERED NUMBER: 09714864)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

Black Catt 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.

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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

GOING CONCERN
The director considers it appropriate to prepare the accounts under the going concern basis as they expect profits to increase in the coming year. The company was severely affected by a reduction in trade during COVID and sought funding to support itself during this period. Trade is now increasing which should allow the company to both satisfy its debts and return to a positive position..

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BLACK CATT LTD (REGISTERED NUMBER: 09714864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2023 2,746 - 333 3,079
Additions - 2,033 - 2,033
At 29 February 2024 2,746 2,033 333 5,112
DEPRECIATION
At 1 March 2023 2,385 - 111 2,496
Charge for year 92 508 111 711
At 29 February 2024 2,477 508 222 3,207
NET BOOK VALUE
At 29 February 2024 269 1,525 111 1,905
At 28 February 2023 361 - 222 583

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,292 2,586
Other debtors 5,355 4,788
Directors' current accounts 3,700 -
Tax 5,236 6,030
VAT - 1,113
16,583 14,517

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 5,000 5,000
Trade creditors 1,100 1,174
Tax 1,306 1,022
VAT 3,125 -
Barclaycard CC 934 399
Directors' current accounts - 13,440
Accrued expenses 1,000 1,000
12,465 22,035

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - 1-2 years 5,000 5,000
Other loans - 2-5 years 6,247 10,049
11,247 15,049

BLACK CATT LTD (REGISTERED NUMBER: 09714864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 February 2024 and 28 February 2023:

2024 2023
£    £   
A D Catt
Balance outstanding at start of year (13,440 ) 5,131
Amounts advanced 36,034 7,878
Amounts repaid (18,894 ) (26,449 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,700 (13,440 )