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REGISTERED NUMBER: 03603975 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

CATTERICK SERVICE STATION LTD.

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 10

CATTERICK SERVICE STATION LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: Mrs M Chisholm
Mr MJ Chisholm
Mr J Chisholm



SECRETARY: Mrs M Chisholm



REGISTERED OFFICE: Harelands Courtyard Offices
Moor Road
Melsonby
Richmond
North Yorkshire
DL10 5NY



REGISTERED NUMBER: 03603975 (England and Wales)



ACCOUNTANTS: Momentum Taxation and Accountancy Ltd
Harelands Courtyard Offices
Moor Road
Melsonby
Richmond
North Yorkshire
DL10 5NY



BANKERS: HSBC
23 Market Place
Richmond
North Yorkshire
DL10 4QQ

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

STATEMENT OF FINANCIAL POSITION
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 76,544 79,703
76,544 79,703

CURRENT ASSETS
Stocks 1,028,225 985,059
Debtors 6 39,547 37,672
Cash at bank and in hand 498,539 357,298
1,566,311 1,380,029
CREDITORS
Amounts falling due within one year 7 748,289 646,937
NET CURRENT ASSETS 818,022 733,092
TOTAL ASSETS LESS CURRENT
LIABILITIES

894,566

812,795

PROVISIONS FOR LIABILITIES 12,463 12,463
NET ASSETS 882,103 800,332

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

STATEMENT OF FINANCIAL POSITION - continued
31 JULY 2024

2024 2023
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 880,103 798,332
SHAREHOLDERS' FUNDS 882,103 800,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by:





Mrs M Chisholm - Director


CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Catterick Service Station Ltd. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

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.
Improvements to property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on 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.


CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 18 (2023 - 18 ) .

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 140,000
AMORTISATION
At 1 August 2023
and 31 July 2024 140,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023 9,201 94,814 13,267
Additions - 4,263 -
At 31 July 2024 9,201 99,077 13,267
DEPRECIATION
At 1 August 2023 3,534 48,530 9,512
Charge for year 184 6,974 560
At 31 July 2024 3,718 55,504 10,072
NET BOOK VALUE
At 31 July 2024 5,483 43,573 3,195
At 31 July 2023 5,667 46,284 3,755

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 43,997 8,307 169,586
Additions 5,083 1,588 10,934
At 31 July 2024 49,080 9,895 180,520
DEPRECIATION
At 1 August 2023 22,749 5,558 89,883
Charge for year 5,108 1,267 14,093
At 31 July 2024 27,857 6,825 103,976
NET BOOK VALUE
At 31 July 2024 21,223 3,070 76,544
At 31 July 2023 21,248 2,749 79,703

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 23,330
DEPRECIATION
At 1 August 2023 11,385
Charge for year 2,389
At 31 July 2024 13,774
NET BOOK VALUE
At 31 July 2024 9,556
At 31 July 2023 11,945

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,628 14,491
Other debtors 29,919 23,181
39,547 37,672

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 136,456 245,648
Hire purchase contracts - 9,741
Trade creditors 401,589 264,256
Taxation and social security 129,062 83,494
Other creditors 81,182 43,798
748,289 646,937

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mrs M Chisholm
Balance outstanding at start of year 666 873
Amounts advanced 20,180 43,765
Amounts repaid (20,846 ) (43,972 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 666

Mr J Chisholm
Balance outstanding at start of year 12,078 17,316
Amounts advanced 55,878 59,999
Amounts repaid (58,388 ) (65,237 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,568 12,078

CATTERICK SERVICE STATION LTD. (REGISTERED NUMBER: 03603975)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr MJ Chisholm
Balance outstanding at start of year 9,305 12,804
Amounts advanced 55,434 53,432
Amounts repaid (44,888 ) (56,931 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,851 9,305

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs M Chisholm, Mr M Chisholm and Mr JP Chisholm.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CATTERICK SERVICE STATION LTD.


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Catterick Service Station Ltd. for the year ended 31 July 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Catterick Service Station Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Catterick Service Station Ltd. and state those matters that we have agreed to state to the Board of Directors of Catterick Service Station Ltd., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Catterick Service Station Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Catterick Service Station Ltd.. You consider that Catterick Service Station Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Catterick Service Station Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Momentum Taxation and Accountancy Ltd
Harelands Courtyard Offices
Moor Road
Melsonby
Richmond
North Yorkshire
DL10 5NY

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CATTERICK SERVICE STATION LTD.




Date: .............................................