REGISTERED NUMBER: 09831876 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

That Black and White Cat Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

L M E Barford

S J Phillips

REGISTERED OFFICE:

49 Woodroffe Way

East Leake

LE12 6AL

REGISTERED NUMBER:

09831876 (England and Wales)

ACCOUNTANTS:

G & A Partners LLP

Chartered Accountants

120 Cockfosters Road

Barnet

EN4 0DZ

FIXED ASSETS

Tangible assets

4

718

156

CURRENT ASSETS

Debtors

5

4,083

3,844

Cash at bank

8,906

10,267

12,989

14,111

CREDITORS

Amounts falling due within one year

6

5,062

8,347

NET CURRENT ASSETS

7,927

5,764

TOTAL ASSETS LESS CURRENT LIABILITIES

8,645

5,920

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8,643

5,918

8,645

5,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

L M E Barford - Director

1.	STATUTORY INFORMATION

That Black and White Cat Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

DELETE AS APPROPRIATE

Turnover represents amounts received from rooms let out. Income is recognised to the year end date.

Turnover represents rents receivable from the investment properties owned by company. Rents are recognised up to the year end date.

Turnover represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are provided to the customer.

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

-

33% per annum on a straight line basis

Computer equipment

-

33% per annum on a straight line basis

Land and building held and used in the Company's own activities for production and supply of goods or for administration purposes are stated in the statement of financial position at their revalued amounts. Revaluations are carried out regularly so that the carrying amounts do not materially differ from using the fair value at the date of the statement of financial position.

Any revaluation increase or decrease on land and buildings is credited to the property revaluation reserve.

Depreciation on cost of buildings is charged to profit and loss. Depreciation on the revaluation amount on buildings is charged to the revaluation reserve, so as to write off their value less residual value, over their estimated useful life, using the straight line method.

Once the property is sold or retired any attributable revaluation surplus that is remaining in the property revaluation reserve is transferred to retained earnings. No transfer is made from the revaluation reserve to retained earnings unless an asset is derecognised.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

468

3,307

3,775

Additions

794

-

794

At 31 December 2024

1,262

3,307

4,569

DEPRECIATION

At 1 January 2024

312

3,307

3,619

Charge for year

232

-

232

At 31 December 2024

544

3,307

3,851

NET BOOK VALUE

At 31 December 2024

718

-

718

At 31 December 2023

156

-

156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

650

250

Amounts owed by group undertakings

2,692

2,766

Directors' current accounts

592

-

Prepayments

149

828

4,083

3,844

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1

-

Tax

1,273

1,756

Directors' current accounts

100

4,688

Accruals and deferred income

3,213

1,653

Accrued expenses

475

250

5,062

8,347