2023-05-012024-04-302024-04-30false09682644CATG 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CATG LIMITED

Registered Number
09682644
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

CATG LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Geraldine Sharples
Charlotte Gisbourne
Fay Sharples
Gail Sumner

Company Secretary

Gail Sumner

Registered Address

29a Princes Crescent
Morecambe
LA4 6BY

Registered Number

09682644 (England and Wales)
CATG LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets359,67567,209
59,67567,209
Current assets
Stocks433,07148,178
Debtors568,279510,987
Cash at bank and on hand1,000,131805,681
1,601,4811,364,846
Creditors amounts falling due within one year5(208,827)(177,084)
Net current assets (liabilities)1,392,6541,187,762
Total assets less current liabilities1,452,3291,254,971
Creditors amounts falling due after one year6(13,387)(17,748)
Provisions for liabilities8(10,896)(12,780)
Net assets1,428,0461,224,443
Capital and reserves
Called up share capital5,5005,500
Profit and loss account1,422,5461,218,943
Shareholders' funds1,428,0461,224,443
The financial statements were approved and authorised for issue by the Board of Directors on 27 July 2024, and are signed on its behalf by:
Geraldine Sharples
Director
Registered Company No. 09682644
CATG LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year98
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 May 23780126,6305,7736,607139,790
Additions-19,519-3,16322,682
Disposals-(34,885)--(34,885)
At 30 April 24780111,2645,7739,770127,587
Depreciation and impairment
At 01 May 2348665,2703,0793,74672,581
Charge for year4418,5084041,83220,788
On disposals-(25,457)--(25,457)
At 30 April 2453058,3213,4835,57867,912
Net book value
At 30 April 2425052,9432,2904,19259,675
At 30 April 2329461,3602,6942,86167,209
4.Stocks

2024

2023

££
Work in progress33,07148,178
Total33,07148,178
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables37,44559,210
Taxation and social security132,33897,543
Finance lease and HP contracts16,28014,246
Other creditors20,0753,670
Accrued liabilities and deferred income2,6892,415
Total208,827177,084
6.Creditors: amounts due after one year

2024

2023

££
Other creditors13,38717,748
Total13,38717,748
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts13,38717,748
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,89612,780
Total10,89612,780
9.Pension commitments
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.