Company registration number 06937638 (England and Wales)
Dabber Cat Limited
Unaudited financial statements
For the year ended 31 March 2024
Dabber Cat Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Dabber Cat Limited
Balance sheet
As at 31 March 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
63,345
75,786
Current assets
Stocks
73,560
59,300
Debtors
4
730,631
503,149
Cash at bank and in hand
168,670
275,998
972,861
838,447
Creditors: amounts falling due within one year
5
(369,674)
(627,154)
Net current assets
603,187
211,293
Total assets less current liabilities
666,532
287,079
Creditors: amounts falling due after more than one year
6
(282,978)
-
0
Provisions for liabilities
7
(13,820)
(13,340)
Net assets
369,734
273,739
Capital and reserves
Called up share capital
8
3,000
3,000
Profit and loss reserves
366,734
270,739
Total equity
369,734
273,739
Dabber Cat Limited
Balance sheet (continued)
As at 31 March 2024
31 March 2024
- 2 -

For the financial year ended 31 March 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 January 2025 and are signed on its behalf by:
Mr J A Schofield
Mr M  Schofield
Director
Director
Mr P Schofield
Director
Company registration number 06937638 (England and Wales)
DABBER CAT LIMITED
Dabber Cat Limited
Notes to the financial statements
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
1
Accounting policies
Company information

Dabber Cat Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Alvaston Business Park, Middlewich Road, Cheshire, CW5 6PF, Nantwich.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Straight line over the term of the lease
Fixtures and fittings
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DABBER CAT LIMITED
Dabber Cat Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
70
71
DABBER CAT LIMITED
Dabber Cat Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2023 and 31 March 2024
26,718
201,074
227,792
Depreciation and impairment
At 1 April 2023
22,225
129,781
152,006
Depreciation charged in the year
1,656
10,785
12,441
At 31 March 2024
23,881
140,566
164,447
Carrying amount
At 31 March 2024
2,837
60,508
63,345
At 31 March 2023
4,493
71,293
75,786
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
45,751
44,834
Amounts owed by group undertakings
42,916
32,416
Other debtors
611,183
377,386
Prepayments and accrued income
30,781
48,513
730,631
503,149
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
154,790
123,659
Taxation and social security
118,953
101,219
Other creditors
95,931
402,276
369,674
627,154
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
282,978
-
0
DABBER CAT LIMITED
Dabber Cat Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
7
Provisions for liabilities
2024
2023
£
£
Deferred tax liabilities
13,820
13,340
8
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
3,000
3,000
3,000
3,000
9
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Rent Payable
2024
2023
£
£
Entities with common control
36,000
21,600

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due to related parties
£
£
Other related parties
306,932
267,961

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due from related parties
£
£
Entities with common control
542,450
377,386
10
Parent company

The company is wholly owned by Dabber Cat Holdings Limited, a company registered in England and Wales.

2024-03-312023-04-01false20 January 2025CCH SoftwareCCH Accounts Production 2024.200No description of principal activityMr J A SchofieldMr M SchofieldMr P SchofieldMr P  Schofieldfalsefalse069376382023-04-012024-03-31069376382024-03-31069376382023-03-3106937638core:LandBuildings2024-03-3106937638core:OtherPropertyPlantEquipment2024-03-3106937638core:LandBuildings2023-03-3106937638core:OtherPropertyPlantEquipment2023-03-3106937638core:CurrentFinancialInstrumentscore:WithinOneYear2024-03-3106937638core:CurrentFinancialInstrumentscore:WithinOneYear2023-03-3106937638core:Non-currentFinancialInstrumentscore:AfterOneYear2024-03-3106937638core:Non-currentFinancialInstrumentscore:AfterOneYear2023-03-3106937638core:CurrentFinancialInstruments2024-03-3106937638core:CurrentFinancialInstruments2023-03-3106937638core:ShareCapital2024-03-3106937638core:ShareCapital2023-03-3106937638core:RetainedEarningsAccumulatedLosses2024-03-3106937638core:RetainedEarningsAccumulatedLosses2023-03-3106937638bus:Director12023-04-012024-03-3106937638bus:Director22023-04-012024-03-3106937638core:LandBuildingscore:LongLeaseholdAssets2023-04-012024-03-3106937638core:FurnitureFittings2023-04-012024-03-31069376382022-04-012023-03-3106937638core:LandBuildings2023-03-3106937638core:OtherPropertyPlantEquipment2023-03-31069376382023-03-3106937638core:LandBuildings2023-04-012024-03-3106937638core:OtherPropertyPlantEquipment2023-04-012024-03-3106937638core:Non-currentFinancialInstruments2024-03-3106937638core:Non-currentFinancialInstruments2023-03-3106937638bus:PrivateLimitedCompanyLtd2023-04-012024-03-3106937638bus:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106937638bus:FRS1022023-04-012024-03-3106937638bus:AuditExemptWithAccountantsReport2023-04-012024-03-3106937638bus:Director32023-04-012024-03-3106937638bus:CompanySecretary12023-04-012024-03-3106937638bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP