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Registered number: 06059643
Cattano Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Enterprise Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06059643
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,508 14,508
Tangible Assets 5 2,844 3,756
17,352 18,264
CURRENT ASSETS
Stocks 6 3,351 4,808
Debtors 7 2,744 920
Cash at bank and in hand 478 715
6,573 6,443
Creditors: Amounts Falling Due Within One Year 8 (10,044 ) (9,855 )
NET CURRENT ASSETS (LIABILITIES) (3,471 ) (3,412 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,881 14,852
Creditors: Amounts Falling Due After More Than One Year 9 (52,000 ) (52,000 )
NET LIABILITIES (38,119 ) (37,148 )
CAPITAL AND RESERVES
Called up share capital 10 112 112
Share premium account 16,991 16,991
Profit and Loss Account (55,222 ) (54,251 )
SHAREHOLDERS' FUNDS (38,119) (37,148)
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Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Peter Gaukrodger
Director
12/05/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cattano Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06059643 . The registered office is 6 Highfield Crescent, Westwoodside, Doncaster, DN9 2DF.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trademarks which are not amortised.
2.4. 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 20% reducing balance
Computer Equipment 3 year straight line
2.5. 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: 1 (2023: 1)
1 1
4. Intangible Assets
Development Costs Intellectual Property Total
£ £ £
Cost
As at 1 September 2023 933 13,575 14,508
As at 31 August 2024 933 13,575 14,508
Net Book Value
As at 31 August 2024 933 13,575 14,508
As at 1 September 2023 933 13,575 14,508
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 8,250 707 8,957
As at 31 August 2024 8,250 707 8,957
Depreciation
As at 1 September 2023 4,871 330 5,201
Provided during the period 676 236 912
As at 31 August 2024 5,547 566 6,113
Net Book Value
As at 31 August 2024 2,703 141 2,844
As at 1 September 2023 3,379 377 3,756
6. Stocks
2024 2023
£ £
Finished goods 3,351 4,808
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,744 920
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 300 -
Other creditors 9,744 9,855
10,044 9,855
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 52,000 52,000
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 112 112
11. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 89% of the issued share capital in the company.
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