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Company Registration No. 12408415 (England and Wales)
Cattblack Ltd Unaudited accounts for the year ended 30 April 2024
Cattblack Ltd Unaudited accounts Contents
Page
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Cattblack Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,777 
13,973 
Current assets
Inventories
18,000 
15,000 
Debtors
14,235 
17,356 
Cash at bank and in hand
42,559 
89,559 
74,794 
121,915 
Creditors: amounts falling due within one year
(25,488)
(62,993)
Net current assets
49,306 
58,922 
Total assets less current liabilities
56,083 
72,895 
Creditors: amounts falling due after more than one year
(11,461)
(17,708)
Provisions for liabilities
Other provisions
(1,694)
(3,493)
Net assets
42,928 
51,694 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
42,828 
51,594 
Shareholders' funds
42,928 
51,694 
For the year ending 30 April 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by
James Catt Director Company Registration No. 12408415
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Cattblack Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Cattblack Ltd is a private company, limited by shares, registered in England and Wales, registration number 12408415. The registered office is UNIT 7 THE TRIANGLE 95 COMMERCE WAY, LANCING BUSINESS PARK, LANCING, BN15 8UP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
over 4 years straight line
Computer equipment
over 3 years straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Cattblack Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
15,990 
2,083 
5,752 
23,825 
At 30 April 2024
15,990 
2,083 
5,752 
23,825 
Depreciation
At 1 May 2023
4,997 
651 
4,204 
9,852 
Charge for the year
4,997 
651 
1,548 
7,196 
At 30 April 2024
9,994 
1,302 
5,752 
17,048 
Net book value
At 30 April 2024
5,996 
781 
- 
6,777 
At 30 April 2023
10,993 
1,432 
1,548 
13,973 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,495 
Trade debtors
9,390 
4,861 
Accrued income and prepayments
4,125 
- 
Other debtors
720 
10,000 
14,235 
17,356 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,771 
6,771 
VAT
7,728 
- 
Trade creditors
1,710 
1,094 
Taxes and social security
80 
4,507 
Other creditors
5,258 
8,577 
Loans from directors
2,741 
40,894 
Accruals
1,200 
1,150 
25,488 
62,993 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,461 
17,708 
8
Average number of employees
During the year the average number of employees was 2 (2023: 0).
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