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Registered number: 13959535
BLACK CATS INN LTD
Unaudited Financial Statements
For The Year Ended 31 March 2024
2 Vat Ladies Ltd T/A CMS Pub Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13959535
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,200 12,519
10,200 12,519
CURRENT ASSETS
Stocks 5 2,894 3,406
Debtors 6 8,789 6,156
Cash at bank and in hand 17,953 8,297
29,636 17,859
Creditors: Amounts Falling Due Within One Year 7 (62,209 ) (38,207 )
NET CURRENT ASSETS (LIABILITIES) (32,573 ) (20,348 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,373 ) (7,829 )
Creditors: Amounts Falling Due After More Than One Year 8 (12,372 ) (8,947 )
NET LIABILITIES (34,745 ) (16,776 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (34,746 ) (16,777 )
SHAREHOLDERS' FUNDS (34,745) (16,776)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr DAVID ROYLANCE
Director
06/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BLACK CATS INN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13959535 . The registered office is 86-90 Paul Street, London, EC2A 4NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 3,750 10,415 14,165
Additions 605 - 605
As at 31 March 2024 4,355 10,415 14,770
Depreciation
As at 1 April 2023 125 1,521 1,646
Provided during the period 841 2,083 2,924
As at 31 March 2024 966 3,604 4,570
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 3,389 6,811 10,200
As at 1 April 2023 3,625 8,894 12,519
5. Stocks
31 March 2024 31 March 2023
£ £
Materials 2,894 3,406
6. Debtors
31 March 2024 31 March 2023
£ £
Due within one year
Prepayments and accrued income 3,435 2,156
Other debtors 1,297 -
4,732 2,156
Due after more than one year
Security Deposit 4,057 4,000
8,789 6,156
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Trade creditors (689 ) 5,808
Other taxes and social security 10,056 2,497
VAT 7,815 4,075
Net wages - 833
Pension Contributions 37 -
Inter Company Creditor 22,781 13,031
Accruals and deferred income 22,040 11,803
Director's loan account 169 160
62,209 38,207
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 March 2023
£ £
Other loans 12,372 8,947
9. Share Capital
31 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4