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REGISTERED NUMBER: 11328061 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2024

for

Cathair Dhubh Ltd

Cathair Dhubh Ltd (Registered number: 11328061)

Contents of the Financial Statements
for the year ended 30th April 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Cathair Dhubh Ltd

Company Information
for the year ended 30th April 2024







Directors: K L Watson
G A N Watson





Registered office: C/ O The Glen
Pennington Road
Tunbridge Wells
Kent
TN4 0SX





Registered number: 11328061 (England and Wales)





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

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cathair Dhubh Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cathair Dhubh Ltd for the year ended 30th April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Cathair Dhubh Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cathair Dhubh Ltd and state those matters that we have agreed to state to the Board of Directors of Cathair Dhubh Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cathair Dhubh Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cathair Dhubh Ltd. You consider that Cathair Dhubh Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cathair Dhubh Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






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


10th October 2024

Cathair Dhubh Ltd (Registered number: 11328061)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 33,531 40,881

Current assets
Debtors 5 68,399 65,830
Cash at bank 49,466 45,212
117,865 111,042
Creditors
Amounts falling due within one year 6 144,719 126,672
Net current liabilities (26,854 ) (15,630 )
Total assets less current liabilities 6,677 25,251

Creditors
Amounts falling due after more than one year 7 - 25,902
Net assets/(liabilities) 6,677 (651 )

Capital and reserves
Called up share capital 45 45
Retained earnings 6,632 (696 )
6,677 (651 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

Cathair Dhubh Ltd (Registered number: 11328061)

Balance Sheet - continued
30th April 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 10th October 2024 and were signed on its behalf by:





G A N Watson - Director


Cathair Dhubh Ltd (Registered number: 11328061)

Notes to the Financial Statements
for the year ended 30th April 2024


1. Statutory information

Cathair Dhubh Ltd 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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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.

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.

Cathair Dhubh Ltd (Registered number: 11328061)

Notes to the Financial Statements - continued
for the year ended 30th April 2024


3. Employees and directors

The average number of employees during the year was 2 (2023 - 3 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1st May 2023 - 25,389 44,947 3,654 73,990
Additions 2,100 1,055 - 2,848 6,003
At 30th April 2024 2,100 26,444 44,947 6,502 79,993
Depreciation
At 1st May 2023 - 8,020 22,847 2,242 33,109
Charge for year 420 2,644 8,989 1,300 13,353
At 30th April 2024 420 10,664 31,836 3,542 46,462
Net book value
At 30th April 2024 1,680 15,780 13,111 2,960 33,531
At 30th April 2023 - 17,369 22,100 1,412 40,881

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 66,244 64,512
Other debtors 2,155 1,318
68,399 65,830

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 27,560 5,160
Trade creditors 1,627 3,550
Taxation and social security 21,549 16,522
Other creditors 93,983 101,440
144,719 126,672

Cathair Dhubh Ltd (Registered number: 11328061)

Notes to the Financial Statements - continued
for the year ended 30th April 2024


7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts - 25,902