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REGISTERED NUMBER: 02506536 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

CATALYTIC SUPPORT SYSTEMS LIMITED

CATALYTIC SUPPORT SYSTEMS LIMITED (REGISTERED NUMBER: 02506536)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


CATALYTIC SUPPORT SYSTEMS LIMITED (REGISTERED NUMBER: 02506536)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 309,465 323,013

CURRENT ASSETS
Stocks 485,181 580,938
Debtors 5 1,709,062 1,876,604
Cash at bank and in hand 603,078 477,414
2,797,321 2,934,956
CREDITORS
Amounts falling due within one year 6 421,170 700,121
NET CURRENT ASSETS 2,376,151 2,234,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,685,616

2,557,848

CREDITORS
Amounts falling due after more than one
year

7

(29,595

)

-

PROVISIONS FOR LIABILITIES (22,593 ) (25,373 )
NET ASSETS 2,633,428 2,532,475

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,633,328 2,532,375
SHAREHOLDERS' FUNDS 2,633,428 2,532,475

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.

CATALYTIC SUPPORT SYSTEMS LIMITED (REGISTERED NUMBER: 02506536)

BALANCE SHEET - continued
30 APRIL 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





Mr S M Forber - Director


CATALYTIC SUPPORT SYSTEMS LIMITED (REGISTERED NUMBER: 02506536)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Catalytic Support Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02506536

Registered office: Maspro House
Chadwick Road
Astmoor Industrial Estate
Runcorn
Cheshire
WA7 1PW

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 represents net invoiced sales of goods, excluding value added tax, and is recognised when goods are despatched to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 1% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% and 25% reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

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.


CATALYTIC SUPPORT SYSTEMS LIMITED (REGISTERED NUMBER: 02506536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
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 AND DIRECTORS

The average number of employees during the year was 44 (2023 - 49 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 230,165 408,673 122,429 46,416 807,683
Additions - 11,650 3,098 - 14,748
At 30 April 2024 230,165 420,323 125,527 46,416 822,431
DEPRECIATION
At 1 May 2023 9,352 365,983 80,434 28,901 484,670
Charge for year 2,301 13,582 7,893 4,520 28,296
At 30 April 2024 11,653 379,565 88,327 33,421 512,966
NET BOOK VALUE
At 30 April 2024 218,512 40,758 37,200 12,995 309,465
At 30 April 2023 220,813 42,690 41,995 17,515 323,013

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 667,087 1,457,392
Other debtors 1,041,975 419,212
1,709,062 1,876,604

CATALYTIC SUPPORT SYSTEMS LIMITED (REGISTERED NUMBER: 02506536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,046 -
Trade creditors 255,163 484,908
Taxation and social security 31,701 68,817
Other creditors 120,260 146,396
421,170 700,121

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 29,595 -

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 8,086 1,322
Between one and five years 24,934 -
33,020 1,322

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 43,641 -

10. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £80,268 (2023: £80,268) from a company related by a common director. No interest was charged on this loan and the balance is repayable at the discretion of the director.

At the balance sheet date the company was owed £177,240 (2023: £177,240) from a company related by common directors'. No interest was charged on this loan and the balance is repayable at the discretion of the directors.

At the balance sheet date the company was owed £39,768 (2023: £9,277) from a company over which it has control. No interest was charged on this loan and the balance is repayable at the discretion of the directors.

At the balance sheet date the company was owed £689,226 (2023: £2,220) to a company under control. No interest was charged on this loan and the balance is repayable at the discretion of the directors.