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Blue Cat Mechanical Limited
 
 
Company Registration Number
13501965
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/08/2023
 
End date 31/07/2024
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
Blue Cat Mechanical Limited
 
Contents of the Financial Statements
for the Period Ended 31 July 2024
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
Blue Cat Mechanical Limited
Company Information
for the Period Ended 31 July 2024
 
Directors Andrew Gibson
 
 
Registered office Concept Park, Suite 6
Watling Street
Towcester
NN12 7YD
 
Company Registration Number 13501965
 
Accountants Name Derngate Advisory Services Ltd
Address 10 Lenton Close
Broughton
Kettering
Northants
NN14 1PG
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
Blue Cat Mechanical Limited
Directors Report
for the Period Ended 31 July 2024
The directors present their report with the financial statements of the company for the
period ended 31 July 2024
Principal activities
The principal activity of the company in the period under review was
Pipework Engineering
Directors
The director(s) shown below have held office during the whole of the period
Andrew Gibson
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2025-07-31
and signed on behalf of the board by
Name Andrew Gibson
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
Blue Cat Mechanical Limited
 
Accountants' Report
for the Period Ended 31 July 2024
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 July 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 July 2024 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. 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 financial
statements.
 
 
 
 
 
 
 
Derngate Advisory Services Ltd
10 Lenton Close
Broughton
Kettering
Northants
NN14 1PG
 
Date 2025-07-31
Page 5
Blue Cat Mechanical Limited
 
Profit and Loss Account
for the Period Ended 31 July 2024
2024 2,023
Notes £ £
 
Turnover 2 1,024,991 1,691,812
Cost of sales 740,137 1,509,198
______ ______
Gross Profit/(Loss) 284,855 182,614
 
Administrative expenses 239,645 217,023
______ ______
Operating costs 239,645 217,023
 
______ ______
Operating Profit/(Loss) 3 45,210 (34,409)
______ ______
Profit/(Loss) on ordinary activities before taxation 45,210 (34,409)
 
Tax on profit on ordinary activities 4 9,013 0
________ _________
Profit/(Loss) for the financial period after taxation 36,196 (34,409)
There were no recognised gains or losses other than the profit/(loss) shown attributable to the
shareholders for the period ended 31 July 2024
 
The notes form part of these financial statements
 
 
 
 
 
 
 
 
 
 
 
Page 6
Blue Cat Mechanical Limited
Balance Sheet
for the Period Ended 31 July 2024
Company registration number 13501965
2024 2,023
Notes £ £
Fixed assets
Tangible fixed assets 5 104,125 118,955
_______ _______
Total fixed assets 104,125 118,955
Current assets
Debtors 6 88,047 157,376
Cash at bank and in hand 79,840 80,993
_______ _______
Total current assets/(liabilities) 167,887 238,369
Creditors
Creditors - amounts falling
due within one year 7 176,886 298,394
_______ _______
Net current assets (8,999) (60,025)
_______ _______
Total assets less current liabilities 95,126 58,930
_______ _______
Net assets/(liabilities) 95,126 58,930
Capital and reserves
Called up share capital 8 100 100
Profit and loss account 9 95,026 58,830
________ _____
Total shareholders funds 95,126 58,930
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 7
Blue Cat Mechanical Limited
 
Balance Sheet
for the Period Ended 31 July 2024
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 31 July 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2025-07-31
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Andrew Gibson
 
The notes form part of these financial statements
Average number of employees during period 6
 
 
 
 
 
 
 
 
 
Page 8
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment 20% Straight Line
Motor vehicles 10% and 20% Straight Line
Plant and machinery 10% Straight Line
Pension costs
The company operates a defined contribution pension scheme for employees. The annual contributionspayable are charged to the profit and loss account.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2024
2. Turnover 2024 2,023
£ £
United Kingdom 1,024,991 1,691,812
_______ _______
Total 1,024,991 1,691,812
3. Operating profit/(loss) 2024 2,023
Profit before tax as stated after charging the following £ £
Depreciation - owned assets 14,830 15,044
4. Taxation
The tax charge on the profit on ordinary activities 2024 2,023
for the period was as follows £ £
UK Corporation Tax net of reliefs 9,013
_______ _
Tax on profit on ordinary activities 9,013 0
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2024
5. Tangible fixed assets
Plant and Office Motor Total
machinery equipment vehicles
Cost £ £ £ £
At 1 August 2023 19,114 144 122,550 141,808
_____ ___ ______ ______
At 31 July 2024 19,114 144 122,550 141,808
Depreciation
At 1 August 2023 3,822 29 19,002 22,853
Charge for year 1,911 29 12,890 14,830
_______ _____ _____ ________
At 31 July 2024 5,733 58 31,892 37,683
Net book value
At 31 July 2024 13,381 86 90,658 104,125
At 31 July 2023 15,292 115 103,548 118,955
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2024
6. Debtors 2024 2,023
Trade debtors 88,047 123,163
Other debtors 34,213
________ ______
Total 88,047 157,376
7. Creditors amounts falling due within one year 2024 2,023
Trade creditors 111,031 214,936
Corporation tax 22,862 19,725
Other taxation and social security 20,793 6,233
Other creditors 22,200 57,500
_________ ______
Total 176,886 298,394
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
Blue Cat Mechanical Limited
Notes to the Financial Statements
for the Period Ended 31 July 2024
8. Share capital 2024 2,023
Authorised type Par value £ £
Ordinary Shares 1 100 100
___ ___
Total 100 100
Allotted, called up and paid £ £
Ordinary Shares 100 100
___ ___
Total 100 100
9. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 August 2023 58,830
Profit/(Loss) for year 36,196
Dividends paid
________
Retained Profit/(Loss) at 31 July 2024 95,026
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13