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REGISTERED NUMBER: 05777943 (England and Wales)















C IS FOR CAT LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024






C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C IS FOR CAT LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTOR: S Halperin





REGISTERED OFFICE: 1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH





REGISTERED NUMBER: 05777943 (England and Wales)





ACCOUNTANT: Clear Vision Accountancy Limited
1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH

C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)

BALANCE SHEET
30 June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 256,022 256,022
Tangible assets 5 421,526 444,763
Investment property 6 443,367 443,367
1,120,915 1,144,152

CURRENT ASSETS
Stocks 18,110 11,993
Debtors 7 359,247 364,898
Cash in hand 235 365
377,592 377,256
CREDITORS
Amounts falling due within one year 8 531,590 480,942
NET CURRENT LIABILITIES (153,998 ) (103,686 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

966,917

1,040,466

CREDITORS
Amounts falling due after more than one
year

9

(650,793

)

(719,670

)

PROVISIONS FOR LIABILITIES (12,212 ) (12,375 )
NET ASSETS 303,912 308,421

CAPITAL AND RESERVES
Called up share capital 2 2
Other reserves 10 256,022 256,022
Retained earnings 47,888 52,397
SHAREHOLDERS' FUNDS 303,912 308,421

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

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

C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)

BALANCE SHEET - continued
30 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 24 March 2025 and were signed by:





S Halperin - Director


C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

C is for Cat Limited 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 represents net invoice sales of goods and services, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on cost, 5% on cost and not provided

Land and buildings are measured at their fair value and this is assessed each year at the reporting date.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 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.

Going concern
The director has assessed whether the company is a going concern and have considered all available information about the future and are confident of the company's ability to continue as a going concern with support from the shareholder.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 336,022
AMORTISATION
At 1 July 2023
and 30 June 2024 80,000
NET BOOK VALUE
At 30 June 2024 256,022
At 30 June 2023 256,022

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 July 2023 447,641 73,540 1,955 89,357 612,493
Additions - 13,950 3,866 - 17,816
At 30 June 2024 447,641 87,490 5,821 89,357 630,309
DEPRECIATION
At 1 July 2023 94,198 66,338 790 6,404 167,730
Charge for year 22,382 6,465 1,037 11,169 41,053
At 30 June 2024 116,580 72,803 1,827 17,573 208,783
NET BOOK VALUE
At 30 June 2024 331,061 14,687 3,994 71,784 421,526
At 30 June 2023 353,443 7,202 1,165 82,953 444,763

C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 July 2023 4,864
Additions 13,950
Transfer to ownership (4,864 )
At 30 June 2024 13,950
DEPRECIATION
At 1 July 2023 1,960
Charge for year 2,906
Transfer to ownership (1,960 )
At 30 June 2024 2,906
NET BOOK VALUE
At 30 June 2024 11,044
At 30 June 2023 2,904

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 443,367
NET BOOK VALUE
At 30 June 2024 443,367
At 30 June 2023 443,367

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade debtors 15,023 14,188
Amounts owed by group undertakings 329,524 323,486
Other debtors 14,700 27,224
359,247 364,898

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans and overdrafts 113,804 86,729
Hire purchase contracts 32,655 22,559
Trade creditors 57,231 38,979
Amounts owed to group undertakings 85,115 -
Taxation and social security 42,359 14,986
Other creditors 200,426 317,689
531,590 480,942

C IS FOR CAT LIMITED (REGISTERED NUMBER: 05777943)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans 621,044 656,275
Hire purchase contracts 29,749 63,395
650,793 719,670

10. RESERVES
Other
reserves
£   
At 1 July 2023
and 30 June 2024 256,022

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30/6/24 30/6/23
£    £   
S Halperin
Balance outstanding at start of year 310,835 187,862
Amounts advanced 144,985 127,563
Amounts repaid (256,906 ) (4,590 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 198,914 310,835

There are no fixed repayment terms and no interest is paid on this loan to the company.

12. RELATED PARTY DISCLOSURES

During the year loans were made from the following companies, of which Stewart Halperin is the sole director and shareholder:

2024 2023
is for Honey Limited £162,982 £117,338
Stem Cell Vet Limited £135,782 £185,705
G is for Giraffe Limited £23,643 £20,443
Polden Hills Veterinary Centre Ltd (£85,115 ) -
BBounce Limited £7,116 -

There are no fixed repayment terms and no interest is currently being paid.