2023-01-01 08931414 2023-12-31 08931414 2023-01-01 2023-12-31 08931414 2022-12-31 08931414 2022-01-01 2022-12-31 08931414 uk-core:WithinOneYear 2022-12-31 08931414 uk-core:WithinOneYear 2023-12-31 08931414 uk-core:ShareCapital 2023-12-31 08931414 uk-core:ShareCapital 2022-12-31 08931414 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 08931414 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 08931414 uk-bus:Director1 2023-01-01 2023-12-31 08931414 uk-core:Buildings 2023-01-01 2023-12-31 08931414 uk-core:PlantMachinery 2023-01-01 2023-12-31 08931414 uk-core:ToolsEquipment 2023-01-01 2023-12-31 08931414 uk-core:MotorVehicles 2023-01-01 2023-12-31 08931414 uk-core:ShipsBoats 2023-01-01 2023-12-31 08931414 uk-core:ToolsEquipment 2022-12-31 08931414 uk-core:ShipsBoats 2022-12-31 08931414 uk-core:MotorVehicles 2022-12-31 08931414 uk-core:PlantMachinery 2022-12-31 08931414 uk-core:Buildings 2022-12-31 08931414 uk-core:Buildings 2023-12-31 08931414 uk-core:MotorVehicles 2023-12-31 08931414 uk-core:ShipsBoats 2023-12-31 08931414 uk-core:ToolsEquipment 2023-12-31 08931414 uk-core:PlantMachinery 2023-12-31 iso4217:GBP xbrli:pure 08931414 uk-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 08931414 uk-bus:FRS102 2023-01-01 2023-12-31 08931414 uk-bus:FilletedAccounts 2023-01-01 2023-12-31 08931414 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
Cheshire Cat Narrowboats Limited
Registered Number:08931414
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
Cheshire Cat Narrowboats Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
08931414
As at 31 December 2023
Cheshire Cat Narrowboats Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
280,696
311,455
2
280,696
311,455
Current assets
Trade and other receivables
80,033
72,635
3
275,096
Cash and cash equivalents
203,166
275,801
355,129
Trade and other payables: amounts falling due within one year
(262,014)
(135,772)
4
93,115
140,029
Net current assets
Total assets less current liabilities
420,725
404,570
(74,384)
(82,536)
Provisions for liabilities
346,341
Net assets
322,034
Capital and reserves
Called up share capital
200
200
Retained earnings
346,141
321,834
346,341
322,034
Shareholders' funds
For the year ended 31 December 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Linda Edwards Director
These financial statements were approved and authorised for issue by the Board on 13 September 2024 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 31 December 2023
Cheshire Cat Narrowboats Limited
Notes to the Financial Statements
Statutory Information
Cheshire Cat Narrowboats Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 08931414.
Registered address:
Lock House
Chester Road
Hurleston, Nantwich
Cheshire
CW5 6BU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings
10% Reducing balance
Plant and machinery
25% Reducing balance
33% Reducing balance
Computer equipment
20% Reducing balance
Motor vehicles
10% Reducing balance
Narrowboats
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding.
2 of 4
5
For the year ended 31 December 2023
Cheshire Cat Narrowboats Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Narrowboats
Motor vehicles
Plant and
machinery
Land and
buildings
£
£
£
£
£
£
Cost or valuation
At 01 January
2023
464,191
587
435,465
21,430
1,653
5,056
1,125
-
-
-
1,125
-
Additions
At 31 December
2023
5,056
21,430
435,465
587
465,316
2,778
Provision for depreciation and impairment
At 01 January
2023
152,736
448
130,434
18,166
997
2,691
Charge for year
1,382
46
-
653
447
236
30,502
-
30,502
-
-
-
On disposal
At 31 December
2023
184,620
494
160,936
18,819
1,444
2,927
At 31 December
2023
Net book value
2,129
1,334
2,611
274,529
93
280,696
2,365
656
3,264
305,031
139
311,455
At 31 December
2022
3. Trade and other receivables
2022
2023
£
£
Trade debtors
63,268
71,346
Other debtors
9,367
8,687
80,033
72,635
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
5,444
4,680
Taxation and social security
16,545
10,070
Other creditors
113,783
247,264
135,772
262,014
5. Related party transactions
Included within other creditors is the directors loan account balance totalling £47,333 (2022 £163,576). This loan is interest
free and has no fixed date of repayment.
3 of 4
6
For the year ended 31 December 2023
Cheshire Cat Narrowboats Limited
Notes to the Financial Statements Continued
6. Average number of persons employed
During the year the average number of employees was 2 (2022 : 2)
4 of 4