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Registered Number: 08156968
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 August 2024

for

CATTON HOME IMPROVEMENTS LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 107,693    106,766 
107,693    106,766 
Current assets      
Stocks 5 45,113    144,200 
Debtors 6 2,786    25,871 
Cash at bank and in hand 38,992    10,285 
86,891    180,356 
Creditors: amount falling due within one year 7 (251,734)   (185,820)
Net current assets (164,843)   (5,464)
 
Total assets less current liabilities (57,150)   101,302 
Creditors: amount falling due after more than one year 8 (70,672)   (72,073)
Provisions for liabilities 9 (394)   (23,792)
Net assets (128,216)   5,437 
 

Capital and reserves
     
Called up share capital 45,100    45,100 
Profit and loss account (173,316)   (39,663)
Shareholders' funds (128,216)   5,437 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 August 2025 and were signed on its behalf by:


-------------------------------
Matthew Woodford
Director
1
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2022 45,100  (13,507) 31,593 
Profit for the year (26,156) (26,156)
Total comprehensive income for the year (26,156) (26,156)
Total investments by and distributions to owners
At 31 August 2023 45,100  (39,663) 5,437 
At 01 September 2023 45,100  (39,663) 5,437 
Profit for the year (133,653) (133,653)
Total comprehensive income for the year (133,653) (133,653)
Total investments by and distributions to owners
At 31 August 2024 45,100  (173,316) (128,216)
2
General Information
Catton Home Improvements Ltd is a private company, limited by shares, registered in England and Wales, registration number 08156968, registration address 5 Meteor Close, Norwich Airport Industrial Estate, Norwich, NR6 6HQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 15 (2023 : 17).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2023 20,000    20,000 
Additions  
Disposals  
At 31 August 2024 20,000    20,000 
Amortisation
At 01 September 2023 20,000    20,000 
Charge for year  
On disposals  
At 31 August 2024 20,000    20,000 
Net book values
At 31 August 2024  
At 31 August 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 229,611    18,325    20,224    268,160 
Additions   24,706    3,234    27,940 
Disposals (14,807)   (17,018)   (10,635)   (42,460)
At 31 August 2024 214,804    26,013    12,823    253,640 
Depreciation
At 01 September 2023 126,123    16,567    18,704    161,394 
Charge for year 14,466    2,587    1,099    18,152 
On disposals (7,760)   (15,315)   (10,524)   (33,599)
At 31 August 2024 132,829    3,839    9,279    145,947 
Net book values
Closing balance as at 31 August 2024 81,975    22,174    3,544    107,693 
Opening balance as at 01 September 2023 103,488    1,758    1,520    106,766 


5.

Stocks

2024
£
  2023
£
Work in Progress 28,855    85,200 
Stocks 16,258    59,000 
45,113    144,200 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 36    22,231 
Prepayments & Accrued Income 2,750   
Corporation Tax   3,640 
2,786    25,871 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 110,029    66,756 
Bank Loans & Overdrafts 55,194    43,787 
PAYE & Social Security 10,985    36,331 
Accrued Expenses 3,618    29,264 
Other Creditors 4,997    9,682 
Obligations under HP/Financial Leases 3,675   
Wages & Salaries Control Account 8,122   
Directors' Current Accounts 44,049   
VAT 11,065   
251,734    185,820 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 51,215    72,073 
Obligations Under HP/Financial Leases 19,457   
70,672    72,073 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   23,792 
Pension Provisions 394   
394    23,792 

3