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REGISTERED NUMBER: 01450527 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Caterelle Limited

Caterelle Limited (Registered number: 01450527)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Caterelle Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J M Dines
Mrs M Keeble





REGISTERED OFFICE: 2 High Street
Burnham on Crouch
Essex
CM0 8AA





REGISTERED NUMBER: 01450527 (England and Wales)





ACCOUNTANTS: Harvey Smith & Co DVQ Limited
A Xeinadin Company
2 High Street
Burnham on Crouch
Essex
CM0 8AA

Caterelle Limited (Registered number: 01450527)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,876 18,565

CURRENT ASSETS
Debtors 5 70,313 66,043
Cash at bank and in hand 216,413 193,690
286,726 259,733
CREDITORS
Amounts falling due within one year 6 15,487 12,074
NET CURRENT ASSETS 271,239 247,659
TOTAL ASSETS LESS CURRENT
LIABILITIES

286,115

266,224

CAPITAL AND RESERVES
Called up share capital 72 72
Retained earnings 286,043 266,152
SHAREHOLDERS' FUNDS 286,115 266,224

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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 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 Board of Directors and authorised for issue on 12 September 2024 and were signed on its behalf by:





J M Dines - Director


Caterelle Limited (Registered number: 01450527)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Caterelle Limited 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.

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.
Land and buildings - 4% on cost
Plant and machinery etc - 15% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

Caterelle Limited (Registered number: 01450527)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 58,142 140,171 198,313
Additions - 2,500 2,500
At 31 December 2023 58,142 142,671 200,813
DEPRECIATION
At 1 January 2023 55,817 123,931 179,748
Charge for year 2,325 3,864 6,189
At 31 December 2023 58,142 127,795 185,937
NET BOOK VALUE
At 31 December 2023 - 14,876 14,876
At 31 December 2022 2,325 16,240 18,565

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 13,198 11,921
Other debtors 57,115 54,122
70,313 66,043

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 5,406 5,274
Taxation and social security 6,447 5,128
Other creditors 3,634 1,672
15,487 12,074