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REGISTERED NUMBER: SC229111 (Scotland)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

Cattell Crop Services Ltd.

Cattell Crop Services Ltd. (Registered number: SC229111)

Contents of the Financial Statements
for the year ended 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cattell Crop Services Ltd.

Company Information
for the year ended 31st March 2024







Directors: W J Cattell
S R Cattell





Registered office: 4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT





Registered number: SC229111 (Scotland)





Accountants: Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

Cattell Crop Services Ltd. (Registered number: SC229111)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 35,477 17,717

Current assets
Debtors 5 2,601 755
Cash at bank 114,861 116,707
117,462 117,462
Creditors
Amounts falling due within one year 6 123,890 110,054
Net current (liabilities)/assets (6,428 ) 7,408
Total assets less current liabilities 29,049 25,125

Creditors
Amounts falling due after more than one
year

7

(16,694

)

-

Provisions for liabilities - (2,211 )
Net assets 12,355 22,914

Capital and reserves
Called up share capital 2 2
Retained earnings 12,353 22,912
12,355 22,914

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

Cattell Crop Services Ltd. (Registered number: SC229111)

Balance Sheet - continued
31st March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th October 2024 and were signed on its behalf by:





W J Cattell - Director


Cattell Crop Services Ltd. (Registered number: SC229111)

Notes to the Financial Statements
for the year ended 31st March 2024


1. Statutory information

Cattell Crop Services Ltd. is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fair value
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

Cattell Crop Services Ltd. (Registered number: SC229111)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Cost
At 1st April 2023 15,737 13,325 36,495 65,557
Additions - 376 43,549 43,925
Disposals - - (36,495 ) (36,495 )
At 31st March 2024 15,737 13,701 43,549 72,987
Depreciation
At 1st April 2023 15,737 10,182 21,921 47,840
Charge for year - 704 10,887 11,591
Eliminated on disposal - - (21,921 ) (21,921 )
At 31st March 2024 15,737 10,886 10,887 37,510
Net book value
At 31st March 2024 - 2,815 32,662 35,477
At 31st March 2023 - 3,143 14,574 17,717

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 2,601 755

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 8,710 -
Taxation and social security 42,684 37,478
Other creditors 72,496 72,576
123,890 110,054

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 16,694 -

Cattell Crop Services Ltd. (Registered number: SC229111)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


8. Related party disclosures

During the year to 31 March 2024 the directors received a salary of £19,001 (2023- £19,000) and dividends of £67,000 (2023 - £132,850).