Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 13227381 Miss Deborah Merritt Mr Duncan Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13227381 2023-07-31 13227381 2024-07-31 13227381 2023-08-01 2024-07-31 13227381 frs-core:CurrentFinancialInstruments 2024-07-31 13227381 frs-core:ComputerEquipment 2023-08-01 2024-07-31 13227381 frs-core:FurnitureFittings 2024-07-31 13227381 frs-core:FurnitureFittings 2023-08-01 2024-07-31 13227381 frs-core:FurnitureFittings 2023-07-31 13227381 frs-core:MotorVehicles 2023-08-01 2024-07-31 13227381 frs-core:PlantMachinery 2024-07-31 13227381 frs-core:PlantMachinery 2023-08-01 2024-07-31 13227381 frs-core:PlantMachinery 2023-07-31 13227381 frs-core:ShareCapital 2024-07-31 13227381 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 13227381 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13227381 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 13227381 frs-bus:SmallEntities 2023-08-01 2024-07-31 13227381 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13227381 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13227381 frs-bus:Director1 2023-08-01 2024-07-31 13227381 frs-bus:Director2 2023-08-01 2024-07-31 13227381 frs-countries:EnglandWales 2023-08-01 2024-07-31 13227381 2022-07-31 13227381 2023-07-31 13227381 2022-08-01 2023-07-31 13227381 frs-core:CurrentFinancialInstruments 2023-07-31 13227381 frs-core:ShareCapital 2023-07-31 13227381 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 13227381
Cators Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Brendan P Byrne & Co Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13227381
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 901 1,147
901 1,147
CURRENT ASSETS
Stocks 5 89,560 99,153
Cash at bank and in hand 5,561 11,945
95,121 111,098
Creditors: Amounts Falling Due Within One Year 6 (100,965 ) (108,105 )
NET CURRENT ASSETS (LIABILITIES) (5,844 ) 2,993
TOTAL ASSETS LESS CURRENT LIABILITIES (4,943 ) 4,140
NET (LIABILITIES)/ASSETS (4,943 ) 4,140
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (4,944 ) 4,139
SHAREHOLDERS' FUNDS (4,943) 4,140
For the year ending 31 July 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 directors acknowledge their 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 Duncan Robinson
Director
29th April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13227381 . The registered office is 12 Old Bexley Lane, Bexley, DA5 2BN.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
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: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2023 1,058 529 1,587
As at 31 July 2024 1,058 529 1,587
Depreciation
As at 1 August 2023 293 147 440
Provided during the period 189 57 246
As at 31 July 2024 482 204 686
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 July 2024 576 325 901
As at 1 August 2023 765 382 1,147
5. Stocks
2024 2023
£ £
Stock 89,560 99,153
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,619 4,579
Accruals and deferred income 707 899
Directors' loan accounts 753 653
Amounts owed to related parties 91,886 101,974
100,965 108,105
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3