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Registered number: 03969268
Cataclean Global Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
APH Accountants Ltd
Chartered Management Accountants
259 Wallasey Village
Wallasey
Merseyside
CH45 3LR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03969268
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,205 29,330
Tangible Assets 5 2,070,341 1,648,397
Investments 6 128,640 120,010
2,226,186 1,797,737
CURRENT ASSETS
Stocks 7 228,250 156,037
Debtors 8 4,905,726 3,153,454
Cash at bank and in hand 1,059,241 1,289,300
6,193,217 4,598,791
Creditors: Amounts Falling Due Within One Year 9 (2,017,731 ) (1,415,075 )
NET CURRENT ASSETS (LIABILITIES) 4,175,486 3,183,716
TOTAL ASSETS LESS CURRENT LIABILITIES 6,401,672 4,981,453
Creditors: Amounts Falling Due After More Than One Year 10 (471,290 ) (643,736 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,027 ) (80,034 )
NET ASSETS 5,881,355 4,257,683
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 5,881,255 4,257,583
SHAREHOLDERS' FUNDS 5,881,355 4,257,683
Page 1
Page 2
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Paul Reid
Director
23rd September 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cataclean Global Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03969268 . The registered office is Cataclean House Unit 34 Wellington Employment Park, 30-48 Dunes Way, Liverpool, Merseyside, L5 9RJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2.4. 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 5% on cost
Plant & Machinery 33% on cost
Motor Vehicles 25% on cost
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Page 4
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
Contributions to defined benefit plans are expensed in the period to which they relate.
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Page 5
2.10. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 42,411
As at 31 December 2023 42,411
Amortisation
As at 1 January 2023 13,081
Provided during the period 2,125
As at 31 December 2023 15,206
Net Book Value
As at 31 December 2023 27,205
As at 1 January 2023 29,330
Patent costs are being written off in equal annual instalments over their estimated economic life of 20 years.
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 January 2023 - 651,531 1,531,176 2,182,707
Additions 15,000 4,320 666,412 685,732
Disposals - - (24,945 ) (24,945 )
As at 31 December 2023 15,000 655,851 2,172,643 2,843,494
...CONTINUED
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Page 6
Depreciation
As at 1 January 2023 - 81,084 453,226 534,310
Provided during the period - 24,161 231,296 255,457
Disposals - - (16,614 ) (16,614 )
As at 31 December 2023 - 105,245 667,908 773,153
Net Book Value
As at 31 December 2023 15,000 550,606 1,504,735 2,070,341
As at 1 January 2023 - 570,447 1,077,950 1,648,397
6. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 January 2023 120,000 10 120,010
Additions 8,630 - 8,630
As at 31 December 2023 128,630 10 128,640
Provision
As at 1 January 2023 - - -
As at 31 December 2023 - - -
Net Book Value
As at 31 December 2023 128,630 10 128,640
As at 1 January 2023 120,000 10 120,010
7. Stocks
2023 2022
£ £
Finished goods 228,250 156,037
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 502,872 572,710
Prepayments and accrued income 89,954 50,687
Other debtors 4,312,900 2,530,057
4,905,726 3,153,454
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9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 187,067 284,932
Trade creditors 387,897 628,706
Corporation tax 708,348 -
Other taxes and social security 16,288 345,967
Other creditors 371,876 153,520
Accruals and deferred income 346,255 1,950
2,017,731 1,415,075
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 471,290 643,736
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 187,067 284,932
Later than one year and not later than five years 471,290 643,736
658,357 928,668
658,357 928,668
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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