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REGISTERED NUMBER: 11742044 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 26 JUNE 2024

FOR

CATTELL CONSTRUCTION LTD

CATTELL CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CATTELL CONSTRUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 26 JUNE 2024







DIRECTOR: Mr R T Cattell



REGISTERED OFFICE: 3 Priory View
Cornworthy
Totnes
Devon
TQ9 7HN



REGISTERED NUMBER: 11742044 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Lloyds
16 Market Place
Oldham
Lancashire
OL1 1JG

CATTELL CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

BALANCE SHEET
26 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,034 37,119

CURRENT ASSETS
Debtors 5 29,061 1,606
Cash at bank 20,106 30,177
49,167 31,783
CREDITORS
Amounts falling due within one year 6 56,659 48,028
NET CURRENT LIABILITIES (7,492 ) (16,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,542 20,874

CREDITORS
Amounts falling due after more than one
year

7

(4,400

)

(13,639

)

PROVISIONS FOR LIABILITIES (9,019 ) (7,053 )
NET ASSETS 13,123 182

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 13,023 82
SHAREHOLDERS' FUNDS 13,123 182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 26 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 26 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

BALANCE SHEET - continued
26 JUNE 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 director and authorised for issue on 22 November 2024 and were signed by:





Mr R T Cattell - Director


CATTELL CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JUNE 2024


1. STATUTORY INFORMATION

Cattell Construction 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CATTELL CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 26 JUNE 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 27 June 2023 6,864 - 44,237 1,208 52,309
Additions 1,354 491 5,000 1,025 7,870
At 26 June 2024 8,218 491 49,237 2,233 60,179
DEPRECIATION
At 27 June 2023 3,078 - 11,060 1,052 15,190
Charge for year 1,028 74 9,545 308 10,955
At 26 June 2024 4,106 74 20,605 1,360 26,145
NET BOOK VALUE
At 26 June 2024 4,112 417 28,632 873 34,034
At 26 June 2023 3,786 - 33,177 156 37,119

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 27 June 2023
and 26 June 2024 18,995
DEPRECIATION
At 27 June 2023 4,749
Charge for year 3,562
At 26 June 2024 8,311
NET BOOK VALUE
At 26 June 2024 10,684
At 26 June 2023 14,246

CATTELL CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 26 JUNE 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts recoverable on contract 28,918 -
Directors' current accounts - 1,606
Prepayments 143 -
29,061 1,606

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,601 3,600
Hire purchase contracts 5,638 4,942
Trade creditors 12,803 9,001
Tax 17,902 9,543
Social security and other taxes 2,834 1,497
VAT 11,416 17,336
Other creditors 229 102
Directors' current accounts 189 -
Accrued expenses 2,047 2,007
56,659 48,028

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 2-5 years 3,899 7,500
Hire purchase contracts 501 6,139
4,400 13,639

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 26 June 2024 and 26 June 2023:

2024 2023
£    £   
Mr R T Cattell
Balance outstanding at start of year 1,606 13,191
Amounts advanced 64,494 61,992
Amounts repaid (66,289 ) (73,577 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (189 ) 1,606

Loans are unsecured, interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £36,500 (2023 - £40,000) were paid to the director .

CATTELL CONSTRUCTION LTD (REGISTERED NUMBER: 11742044)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 26 JUNE 2024


10. GOVERNMENT GUARANTEED LOAN

The bank loan is a Bounce Back Loan guaranteed by the government. Term runs to 21 July 2026.