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Registration number: 03423596

Seathwaite Boarding Cattery Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2024

Seathwaite Boarding Cattery Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account and Statement of Retained Earnings | 4
Balance Sheet | 5
Notes to the Unaudited Financial Statements | 6 to 9

Seathwaite Boarding Cattery Limited

Company Information

Directors | Mr Christopher Russell Mr Michael John Whibley Miss Claire Louise Jell Miss Tracey Carol Jell

Company secretary | Mr Christopher Russell

Registered office | Seathwaite Green Lane Rhodes Minnis Canterbury CT4 6XU

Seathwaite Boarding Cattery Limited

Directors' Report for the Year Ended 31 December 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors of the company

The directors who held office during the year were as follows:

Mr Christopher Russell - Company secretary and director

Mr Michael John Whibley

Miss Claire Louise Jell

Miss Tracey Carol Jell

Principal activity

The principal activity of the company is that of a cattery.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 18 June 2025 and signed on its behalf by:

......................................... Mr Christopher Russell Company secretary and director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Seathwaite Boarding Cattery Limited
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Seathwaite Boarding Cattery Limited for the year ended 31 December 2024 as set out on pages 4 to 9 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Seathwaite Boarding Cattery Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Seathwaite Boarding Cattery Limited and state those matters that we have agreed to state to the Board of Directors of Seathwaite Boarding Cattery Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seathwaite Boarding Cattery Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Seathwaite Boarding Cattery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Seathwaite Boarding Cattery Limited. You consider that Seathwaite Boarding Cattery Limited 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 accounts of Seathwaite Boarding Cattery Limited. 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 accounts.

......................................
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge
Folkestone
Kent
CT18 7TQ

18 June 2025

Seathwaite Boarding Cattery Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 December 2024

| 2024 £ | 2023 £
Turnover | 70,555 | 70,007
Cost of sales | (9,680) | (8,800)
Gross profit | 60,875 | 61,207
Administrative expenses | (96,270) | (87,404)
Other operating income | 33,319 | 27,442
Operating (loss)/profit | (2,076) | 1,245
(Loss)/profit before tax | (2,076) | 1,245
(Loss)/profit for the financial year | (2,076) | 1,245
Retained earnings brought forward | 7,277 | 6,032
Retained earnings carried forward | 5,201 | 7,277

Seathwaite Boarding Cattery Limited

(Registration number: 03423596)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 57 | 76
Current assets |  |  |
Debtors | 5 | 564 | 100
Cash at bank and in hand |  | 12,708 | 21,389
|  | 13,272 | 21,489
Creditors: Amounts falling due within one year | 6 | (8,028) | (14,188)
Net current assets |  | 5,244 | 7,301
Net assets |  | 5,301 | 7,377
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 5,201 | 7,277
Shareholders' funds |  | 5,301 | 7,377

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 18 June 2025 and signed on its behalf by:

......................................... Mr Christopher Russell Company secretary and director |  |

Seathwaite Boarding Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Seathwaite Green Lane
Rhodes Minnis
Canterbury
CT4 6XU
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Seathwaite Boarding Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2 | Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

Seathwaite Boarding Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 January 2024 | 1,001 | 1,001
At 31 December 2024 | 1,001 | 1,001
Depreciation
At 1 January 2024 | 925 | 925
Charge for the year | 19 | 19
At 31 December 2024 | 944 | 944
Carrying amount
At 31 December 2024 | 57 | 57
At 31 December 2023 | 76 | 76

Seathwaite Boarding Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5 | Debtors

Current | 2024 £ | 2023 £
Prepayments | 464 | -
Other debtors | 100 | 100
| 564 | 100

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Taxation and social security | 1,571 | 4,389
Accruals and deferred income | 1,589 | 1,401
Other creditors | 4,868 | 8,398
| 8,028 | 14,188