Catersigns Limited 06700744 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is the sale of signage Digita Accounts Production Advanced 6.30.9574.0 true true 06700744 2024-07-01 2025-06-30 06700744 2025-06-30 06700744 bus:OrdinaryShareClass1 2025-06-30 06700744 core:CurrentFinancialInstruments 2025-06-30 06700744 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 06700744 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 06700744 core:OtherPropertyPlantEquipment 2025-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-06-30 06700744 bus:SmallEntities 2024-07-01 2025-06-30 06700744 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06700744 bus:FilletedAccounts 2024-07-01 2025-06-30 06700744 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06700744 bus:RegisteredOffice 2024-07-01 2025-06-30 06700744 bus:Director1 2024-07-01 2025-06-30 06700744 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 06700744 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-07-01 2025-06-30 06700744 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06700744 bus:Agent1 2024-07-01 2025-06-30 06700744 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 06700744 core:PlantMachinery 2024-07-01 2025-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-07-01 2025-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:RenderingOrReceivingServices 2024-07-01 2025-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2024-07-01 2025-06-30 06700744 1 2024-07-01 2025-06-30 06700744 countries:AllCountries 2024-07-01 2025-06-30 06700744 2024-06-30 06700744 core:OtherPropertyPlantEquipment 2024-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-06-30 06700744 2023-07-01 2024-06-30 06700744 2024-06-30 06700744 bus:OrdinaryShareClass1 2024-06-30 06700744 core:CurrentFinancialInstruments 2024-06-30 06700744 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06700744 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 06700744 core:OtherPropertyPlantEquipment 2024-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-06-30 06700744 bus:OrdinaryShareClass1 bus:CumulativeShares 2023-07-01 2024-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-07-01 2024-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:RenderingOrReceivingServices 2023-07-01 2024-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2023-07-01 2024-06-30 06700744 2023-06-30 06700744 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06700744

Catersigns Limited

trading as Catersigns Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2025

 

Catersigns Limited

trading as Catersigns Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 9

 

Catersigns Limited

trading as Catersigns Ltd

Company Information

Director

Mrs Melanie Margaret Andrews

Registered office

First Floor Templeback
10 Temple Back
Bristol
BS1 6FL

Accountants

Beckett Rawcliffe Limited
Chartered AccountantsUnit 17, Beckett House
Sovereign Court
Wyrefields
Poulton Le Fylde
Lancashire
FY6 8JX

 

Catersigns Limited

trading as Catersigns Ltd

(Registration number: 06700744)
Balance Sheet as at 30 June 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

819

1,092

Current assets

 

Stocks

5

1,940

440

Debtors

6

545

961

Cash at bank and in hand

 

10,983

30,400

 

13,468

31,801

Creditors: Amounts falling due within one year

7

(14,210)

(17,862)

Net current (liabilities)/assets

 

(742)

13,939

Total assets less current liabilities

 

77

15,031

Creditors: Amounts falling due after more than one year

7

-

(6,000)

Net assets

 

77

9,031

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

(23)

8,931

Shareholders' funds

 

77

9,031

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 July 2025
 

.........................................
Mrs Melanie Margaret Andrews
Director

   
     
 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1

General information

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

The address of its registered office is:
First Floor Templeback
10 Temple Back
Bristol
BS1 6FL

These financial statements were authorised for issue by the director on 22 July 2025.

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.

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 & Machinery

25% on written down value

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Borrowings

 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4

Tangible assets

Other tangible assets
£

Total
£

Cost or valuation

At 1 July 2024

3,715

3,715

At 30 June 2025

3,715

3,715

Depreciation

At 1 July 2024

2,623

2,623

Charge for the year

273

273

At 30 June 2025

2,896

2,896

Carrying amount

At 30 June 2025

819

819

At 30 June 2024

1,092

1,092

5

Stocks

2025
£

2024
£

Work in progress

1,500

-

Finished goods and goods for resale

440

-

Other inventories

-

440

1,940

440

6

Debtors

Current

2025
£

2024
£

Trade debtors

301

361

Other debtors

244

600

 

545

961

7

Creditors

Creditors: amounts falling due within one year

 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

9

4,963

8,730

Trade creditors

 

2,202

505

Taxation and social security

 

7,031

8,303

Other creditors

 

14

324

 

14,210

17,862

Creditors: amounts falling due after more than one year

2025
£

2024
£

Due after one year

Other financial liabilities

-

6,000

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

9

Loans and borrowings

Current loans and borrowings

2025
£

2024
£

Other borrowings

4,963

8,730

10

Dividends

Interim dividends paid

2025
£

2024
£

Interim dividend of £29.65 (2024 - £520.00) per each Ordinary

29,650

52,000

 

 

11

Related party transactions

 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Director's remuneration

The director's remuneration for the year was as follows:

2025
£

2024
£

Remuneration

12,651

12,073

Summary of transactions with all entities with joint control or significant interest

Mileta Signs and Products Ltd Inter Company Loan Account

Expenditure with and payables to related parties

2025

Entities with joint control or significant influence
£

Purchase of goods

48,167

Rendering of services

30,000

78,167

2024

Entities with joint control or significant influence
£

Purchase of goods

23,758

Rendering of services

31,667

55,425

Loans to related parties

2024

Entities with joint control or significant influence
£

Total
£

At start of period

2,758

2,758

Repaid

(2,758)

(2,758)

At end of period

-

-

Loans from related parties

 

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2025

Entities with joint control or significant influence
£

Total
£

At start of period

6,000

6,000

Repaid

(6,000)

(6,000)

At end of period

-

-

2024

Entities with joint control or significant influence
£

Total
£

Advanced

6,000

6,000

At end of period

6,000

6,000

12

Parent and ultimate parent undertaking

The ultimate controlling party is Melanie Andrews.