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REGISTERED NUMBER: SC457298 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Cate Consultancy Ltd

Cate Consultancy Ltd (Registered number: SC457298)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Cate Consultancy Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: H Harbottle
Ms S A Roberts





REGISTERED OFFICE: 15 Main Street
Portpatrick
Stranraer
Dumfries & Galloway
DG9 8JN





REGISTERED NUMBER: SC457298 (Scotland)





ACCOUNTANTS: McMillan Bain & Company
27 High Park Avenue
Stranraer
Dumfries & Galloway
DG9 0DE

Cate Consultancy Ltd (Registered number: SC457298)

Abridged Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,962 2,991
2,962 2,991

CURRENT ASSETS
Debtors 14,146 25,181
Cash at bank 187,360 174,183
201,506 199,364
CREDITORS
Amounts falling due within one year 64,458 57,366
NET CURRENT ASSETS 137,048 141,998
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,010

144,989

PROVISIONS FOR LIABILITIES 592 598
NET ASSETS 139,418 144,391

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 139,318 144,291
SHAREHOLDERS' FUNDS 139,418 144,391

Cate Consultancy Ltd (Registered number: SC457298)

Abridged Balance Sheet - continued
30 April 2024


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

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2025 and were signed on its behalf by:





H Harbottle - Director


Cate Consultancy Ltd (Registered number: SC457298)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Cate Consultancy Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

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.
Plant and machinery - 20% on reducing balance
Office Equipment, Fixtures and fittings - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 (EXCLUDING DIRECTORS)

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

Cate Consultancy Ltd (Registered number: SC457298)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 50,000
AMORTISATION
At 1 May 2023
and 30 April 2024 50,000
NET BOOK VALUE

At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 6,712
Additions 712
At 30 April 2024 7,424
DEPRECIATION
At 1 May 2023 3,721
Charge for year 741
At 30 April 2024 4,462
NET BOOK VALUE
At 30 April 2024 2,962
At 30 April 2023 2,991

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary Shares £1 100 100