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REGISTERED NUMBER: 09229744 (England and Wales)










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

CATERS PHOTOGRAPHIC LTD

CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CATERS PHOTOGRAPHIC LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: Mr S D Foley



REGISTERED OFFICE: c/o Michael Heaven & Associates Limited
47 Calthorpe Road
Edgbaston
BIRMINGHAM
West Midlands
B15 1TH



REGISTERED NUMBER: 09229744 (England and Wales)



ACCOUNTANTS: Michael Heaven & Associates Limited
Chartered Certified Accountants
47 Calthorpe Road
Edgbaston
BIRMINGHAM
B15 1TH



BANKERS: Lloyds Bank PLC
151 Worcester Road
Hagley
Stourbridge
West Midlands
DY9 0NW



INCORPORATED: 22nd September 2014

CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

ABRIDGED BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,186 10,363

CURRENT ASSETS
Debtors 121,515 146,589
Cash at bank 33,893 50,029
155,408 196,618
CREDITORS
Amounts falling due within one year 49,230 90,179
NET CURRENT ASSETS 106,178 106,439
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,364

116,802

CREDITORS
Amounts falling due after more than one
year

(37,108

)

(16,667

)

PROVISIONS FOR LIABILITIES 6 (12,296 ) (2,591 )
NET ASSETS 105,960 97,544

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 105,860 97,444
SHAREHOLDERS' FUNDS 105,960 97,544

CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

ABRIDGED BALANCE SHEET - continued
30TH SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th June 2025 and were signed by:





Mr S D Foley - Director


CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

Caters Photographic 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 represents the value of goods and services provided under contracts and is recorded at the value of the consideration due, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and loans from related parties.

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 balance sheet date.


CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st October 2023 59,150
Additions 44,684
At 30th September 2024 103,834
DEPRECIATION
At 1st October 2023 48,787
Charge for year 5,861
At 30th September 2024 54,648
NET BOOK VALUE
At 30th September 2024 49,186
At 30th September 2023 10,363

5. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans 6,667 10,000

Amounts falling due between two and five years:
Bank loans - 6,667

6. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 12,296 2,591

CATERS PHOTOGRAPHIC LTD (REGISTERED NUMBER: 09229744)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


6. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st October 2023 2,591
Movement 9,705
Balance at 30th September 2024 12,296

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
65 Ordinary A £1 65 65
20 Ordinary B £1 20 20
15 Ordinary C £1 15 15
100 100