1 October 2023 false No description of principal activity Taxfiler 2024.6 10926009business:PrivateLimitedCompanyLtd2023-10-012024-09-30 109260092023-09-30 109260092023-10-012024-09-30 10926009business:AuditExemptWithAccountantsReport2023-10-012024-09-30 10926009business:FilletedAccounts2023-10-012024-09-30 109260092024-09-30 10926009business:Director12023-10-012024-09-30 10926009business:RegisteredOffice2023-10-012024-09-30 109260092023-09-30 10926009core:WithinOneYear2024-09-30 10926009core:WithinOneYear2023-09-30 10926009core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 10926009core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 10926009core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 10926009core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 10926009core:PreviouslyStatedAmount2024-09-30 10926009core:PreviouslyStatedAmount2023-09-30 10926009business:SmallEntities2023-10-012024-09-30 10926009countries:EnglandWales2023-10-012024-09-30 10926009core:LandBuildings2023-10-012024-09-30 10926009core:PlantMachinery2023-10-012024-09-30 10926009core:FurnitureFittings2023-10-012024-09-30 10926009core:LandBuildings2023-09-30 10926009core:PlantMachinery2023-09-30 10926009core:FurnitureFittings2023-09-30 10926009core:LandBuildings2024-09-30 10926009core:PlantMachinery2024-09-30 10926009core:FurnitureFittings2024-09-30 10926009core:BetweenOneFiveYears2024-09-30 10926009core:BetweenOneFiveYears2023-09-30 109260092022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 10926009 (England and Wales)
Paws for Thought Cat Cafe Ltd Unaudited accounts for the year ended 30 September 2024
Paws for Thought Cat Cafe Ltd Unaudited accounts Contents
Page
- 2 -
Paws for Thought Cat Cafe Ltd Company Information for the year ended 30 September 2024
Director
Mrs E K Blyth
Company Number
10926009 (England and Wales)
Registered Office
4 Church Street Romsey Hampshire SO51 8BU
- 3 -
Paws for Thought Cat Cafe Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,609 
8,696 
Current assets
Inventories
1,100 
800 
Debtors
5,313 
9,601 
Cash at bank and in hand
14,659 
13,851 
21,072 
24,252 
Creditors: amounts falling due within one year
(18,074)
(17,601)
Net current assets
2,998 
6,651 
Total assets less current liabilities
10,607 
15,347 
Provisions for liabilities
Deferred tax
(1,100)
(1,411)
Net assets
9,507 
13,936 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,407 
13,836 
Shareholders' funds
9,507 
13,936 
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 April 2025 and were signed on its behalf by
Mrs E K Blyth Director Company Registration No. 10926009
- 4 -
Paws for Thought Cat Cafe Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Paws for Thought Cat Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 10926009. The registered office is 4 Church Street, Romsey, Hampshire, SO51 8BU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Incoming donations are generally accounted for in the period in which they are received.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% Reducing Balance
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
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 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 at the balance sheet date.
Deferred taxation
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.
- 5 -
Paws for Thought Cat Cafe Ltd Notes to the Accounts for the year ended 30 September 2024
Financial assets
The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial liabilities
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Equity Instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
2,276 
7,984 
5,564 
15,824 
Additions
- 
342 
320 
662 
At 30 September 2024
2,276 
8,326 
5,884 
16,486 
Depreciation
At 1 October 2023
1,266 
3,084 
2,778 
7,128 
Charge for the year
151 
1,009 
589 
1,749 
At 30 September 2024
1,417 
4,093 
3,367 
8,877 
Net book value
At 30 September 2024
859 
4,233 
2,517 
7,609 
At 30 September 2023
1,010 
4,900 
2,786 
8,696 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
5,313 
9,601 
- 6 -
Paws for Thought Cat Cafe Ltd Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
3,099 
3,741 
Taxes and social security
9,478 
7,055 
Other creditors
5,497 
6,805 
18,074 
17,601 
7
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 September 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
21,000 
21,000 
Later than one year and not later than five years
57,750 
78,750 
78,750 
99,750 
8
Average number of employees
During the year the average number of employees was 6 (2023: 4).
- 7 -