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Cattran Developments Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08555754
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 370,476 366,476
Investments 5 50,000 -
420,476 366,476
CURRENT ASSETS
Debtors 6 10,281 1,839
Cash at bank and in hand 10,042 101,274
20,323 103,113
Creditors: Amounts Falling Due Within One Year 7 (29,016 ) (30,226 )
NET CURRENT ASSETS (LIABILITIES) (8,693 ) 72,887
TOTAL ASSETS LESS CURRENT LIABILITIES 411,783 439,363
NET ASSETS 411,783 439,363
CAPITAL AND RESERVES
Called up share capital 8 5,300 5,300
Other reserves 372,857 372,857
Profit and Loss Account 33,626 61,206
SHAREHOLDERS' FUNDS 411,783 439,363
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jack Cattran
Director
26 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cattran Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08555754 . The registered office is Tamsins Barn, Zennor, St. Ives, TR26 3BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold N/A
Plant & Machinery 20% RB
Motor Vehicles 10% SL
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 December 2022 340,781 26,502 28,794 396,077
Additions - 719 8,888 9,607
As at 30 November 2023 340,781 27,221 37,682 405,684
Depreciation
As at 1 December 2022 - 18,083 11,518 29,601
Provided during the period - 1,839 3,768 5,607
As at 30 November 2023 - 19,922 15,286 35,208
Net Book Value
As at 30 November 2023 340,781 7,299 22,396 370,476
As at 1 December 2022 340,781 8,419 17,276 366,476
Page 3
Page 4
5. Investments
Listed
£
Cost
As at 1 December 2022 -
Additions 50,000
As at 30 November 2023 50,000
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 50,000
As at 1 December 2022 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,936 -
Prepayments and accrued income 267 374
Van deposit 3,300 -
Amounts owed by group undertakings 4,778 1,465
10,281 1,839
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 686 1,082
Other taxes and social security 1,235 1,210
Net wages 3,977 3,695
Other creditors 5,000 6,000
Accruals and deferred income 6,725 7,812
Director's loan account 11,393 10,427
29,016 30,226
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5,300 5,300
Page 4