Registered number
13138232
Catena Industries Ltd
Filleted Accounts
31 January 2025
Catena Industries Ltd
Registered number: 13138232
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 6,975 1,822
Current assets
Debtors 4 14,059 19,719
Cash at bank and in hand 8,749 12,301
22,808 32,020
Creditors: amounts falling due within one year 5 (17,328) (33,662)
Net current assets/(liabilities) 5,480 (1,642)
Total assets less current liabilities 12,455 180
Provisions for liabilities (1,395) -
Net assets 11,060 180
Capital and reserves
Called up share capital 1 1
Profit and loss account 11,059 179
Shareholder's funds 11,060 180
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Harry Marr
Director
Approved by the board on 10 July 2025
Catena Industries Ltd
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Tools & Equipment 20% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 33.33% Straight Line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Motor vehicles
£
Cost
At 1 February 2024 3,499
Additions 9,300
Disposals (3,499)
At 31 January 2025 9,300
Depreciation
At 1 February 2024 1,677
Charge for the year 2,325
On disposals (1,677)
At 31 January 2025 2,325
Net book value
At 31 January 2025 6,975
At 31 January 2024 1,822
4 Debtors 2025 2024
£ £
Trade debtors 11,850 19,211
Other debtors 2,209 508
14,059 19,719
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors - 5,642
Taxation and social security costs 17,316 9,737
Other creditors 12 18,283
17,328 33,662
6 Other information
Catena Industries Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Office 6, Town Hall
86 Watling Street East
Towcester
Northants
NN12 6BS
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