Celtic Cattery Limited 04589081 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is that of cattery services. Digita Accounts Production Advanced 6.30.9574.0 true 04589081 2023-04-01 2024-03-31 04589081 2024-03-31 04589081 core:RetainedEarningsAccumulatedLosses 2024-03-31 04589081 core:ShareCapital 2024-03-31 04589081 core:CurrentFinancialInstruments 2024-03-31 04589081 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04589081 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 04589081 core:FurnitureFittings 2024-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 04589081 core:MotorVehicles 2024-03-31 04589081 core:PlantMachinery 2024-03-31 04589081 bus:SmallEntities 2023-04-01 2024-03-31 04589081 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04589081 bus:FilletedAccounts 2023-04-01 2024-03-31 04589081 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04589081 bus:RegisteredOffice 2023-04-01 2024-03-31 04589081 bus:CompanySecretaryDirector1 2023-04-01 2024-03-31 04589081 bus:Director2 2023-04-01 2024-03-31 04589081 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04589081 core:Buildings 2023-04-01 2024-03-31 04589081 core:FurnitureFittings 2023-04-01 2024-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04589081 core:MotorCars 2023-04-01 2024-03-31 04589081 core:MotorVehicles 2023-04-01 2024-03-31 04589081 core:PlantMachinery 2023-04-01 2024-03-31 04589081 countries:EnglandWales 2023-04-01 2024-03-31 04589081 2023-03-31 04589081 core:FurnitureFittings 2023-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2023-03-31 04589081 core:MotorVehicles 2023-03-31 04589081 core:PlantMachinery 2023-03-31 04589081 2022-04-01 2023-03-31 04589081 2023-03-31 04589081 core:RetainedEarningsAccumulatedLosses 2023-03-31 04589081 core:ShareCapital 2023-03-31 04589081 core:CurrentFinancialInstruments 2023-03-31 04589081 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 04589081 core:Non-currentFinancialInstruments core:AfterOneYear 2023-03-31 04589081 core:FurnitureFittings 2023-03-31 04589081 core:LandBuildings core:OwnedOrFreeholdAssets 2023-03-31 04589081 core:MotorVehicles 2023-03-31 04589081 core:PlantMachinery 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 04589081

Celtic Cattery Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 March 2024

 

Celtic Cattery Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Celtic Cattery Limited

Company Information

Directors

C E Cross

C Cross

Company secretary

C E Cross

Registered office

Sleepy Hollow
Wigpool
Mitcheldean
Gloucestershire
GL17 0JN

Accountants

Burton Sweet
Chartered Accountants
Spencer House
Morston Court
Aisecome Way
Weston-super-Mare
North Somerset
BS22 8NG

 

Celtic Cattery Limited

(Registration number: 04589081)
Balance Sheet
31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

58,296

62,087

Current assets

 

Debtors

31,674

31,817

Cash at bank and in hand

 

13,706

17,813

 

45,380

49,630

Creditors: Amounts falling due within one year

6

(78,150)

(100,123)

Net current liabilities

 

(32,770)

(50,493)

Total assets less current liabilities

 

25,526

11,594

Creditors: Amounts falling due after more than one year

6

(2,100)

(3,900)

Net assets

 

23,426

7,694

Capital and reserves

 

Called up share capital

2

2

Retained earnings

23,424

7,692

Shareholders' funds

 

23,426

7,694

 

Celtic Cattery Limited

(Registration number: 04589081)
Balance Sheet
31 March 2024

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 31 October 2024 and signed on its behalf by:
 

.........................................
C E Cross
Company secretary and director

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sleepy Hollow
Wigpool
Mitcheldean
Gloucestershire
GL17 0JN
England

These financial statements were authorised for issue by the Board on 31 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of VAT on sales, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% Reducing balance

Fixtures and fittings

15% Reducing balance

Land and buildings

5% Straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 1).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

3,792

4,225

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

5

Tangible assets

Land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2023

67,982

433

6,774

8,000

83,189

At 31 March 2024

67,982

433

6,774

8,000

83,189

Depreciation

At 1 April 2023

9,512

65

5,423

6,102

21,102

Charge for the year

2,923

55

338

475

3,791

At 31 March 2024

12,435

120

5,761

6,577

24,893

Carrying amount

At 31 March 2024

55,547

313

1,013

1,423

58,296

At 31 March 2023

58,470

368

1,351

1,898

62,087

Included within the net book value of land and buildings above is £55,547 (2023 - £58,470) in respect of freehold land and buildings.
 

 

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

1,800

1,800

Taxation and social security

 

11,755

8,336

Accruals and deferred income

 

840

760

Other creditors

 

63,755

89,227

 

78,150

100,123