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REGISTERED NUMBER: 06334988 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Cater Associates Limited

Cater Associates Limited (Registered number: 06334988)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cater Associates Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: B P Cater
Mrs J Cater





SECRETARY: Mrs J Cater





REGISTERED OFFICE: 13a Duke St
Sotuhport
Merseyside
PR8 1LS





REGISTERED NUMBER: 06334988 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
13a Duke Street
Southport
Merseyside
PR8 1LS

Cater Associates Limited (Registered number: 06334988)

Balance Sheet
31 August 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 70,000 80,000
Tangible assets 5 237 546
70,237 80,546

CURRENT ASSETS
Debtors 6 42,270 18,704
Cash at bank 59,485 52,158
101,755 70,862
CREDITORS
Amounts falling due within one year 7 (49,396 ) (51,123 )
NET CURRENT ASSETS 52,359 19,739
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,596

100,285

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 121,596 99,285
SHAREHOLDERS' FUNDS 122,596 100,285

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by:





B P Cater - Director


Cater Associates Limited (Registered number: 06334988)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Cater Associates 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
The directors consider that Goodwill has an economic life of 15 years and are writing off its value over this period.

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.
Plant and machinery - 15% on reducing balance
Computer equipment - 33% on cost

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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 September 2023
and 31 August 2024 150,000
AMORTISATION
At 1 September 2023 70,000
Amortisation for year 10,000
At 31 August 2024 80,000
NET BOOK VALUE
At 31 August 2024 70,000
At 31 August 2023 80,000

Cater Associates Limited (Registered number: 06334988)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£ £ £
COST
At 1 September 2023 2,945 8,866 11,811
Disposals - (5,236 ) (5,236 )
At 31 August 2024 2,945 3,630 6,575
DEPRECIATION
At 1 September 2023 2,670 8,595 11,265
Charge for year 41 268 309
Eliminated on disposal - (5,236 ) (5,236 )
At 31 August 2024 2,711 3,627 6,338
NET BOOK VALUE
At 31 August 2024 234 3 237
At 31 August 2023 275 271 546

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 20,672 18,704
Other debtors 21,598 -
42,270 18,704

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 24,842 20,956
Other creditors 24,554 30,167
49,396 51,123

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1,000 Ordinary 1 1,000 1,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£ £
B P Cater and Mrs J Cater
Balance outstanding at start of year (7,511 ) (41,853 )
Amounts advanced 104,980 118,557
Amounts repaid (75,871 ) (84,215 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,598 (7,511 )

The above balance was repaid within 9 months of the year-end and interest has been charged on overdrawn balances during the year at HMRC approved rates.