REGISTERED NUMBER: 05341578 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Caterfab Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A R Garton

REGISTERED OFFICE:

Unit B Sellers Way

Drury Lane

Chadderton

Oldham

OL9 8EY

REGISTERED NUMBER:

05341578 (England and Wales)

ACCOUNTANTS:

Anthony Marshall Ltd

Chartered Accountants

70 Market Street

Tottington

Bury

Greater Manchester

BL8 3LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,976

20,646

16,976

20,646

CURRENT ASSETS

Stocks

47,450

47,450

Debtors

6

96,083

111,594

Cash at bank and in hand

242,369

198,956

385,902

358,000

CREDITORS

Amounts falling due within one year

7

253,096

272,788

NET CURRENT ASSETS

132,806

85,212

TOTAL ASSETS LESS CURRENT LIABILITIES

149,782

105,858

PROVISIONS FOR LIABILITIES

8

4,244

5,162

NET ASSETS

145,538

100,696

CAPITAL AND RESERVES

Called up share capital

9

24

24

Capital redemption reserve

10

(361,800

)

(361,800

)

Other reserves

10

16

16

Retained earnings

10

507,298

462,456

SHAREHOLDERS' FUNDS

145,538

100,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 October 2025 and were signed by:

A R Garton - Director

1.	STATUTORY INFORMATION

Caterfab 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

45,000

AMORTISATION

At 1 February 2024

and 31 January 2025

45,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2024

100,039

6,451

13,700

120,190

Additions

484

-

-

484

At 31 January 2025

100,523

6,451

13,700

120,674

DEPRECIATION

At 1 February 2024

85,587

4,202

9,755

99,544

Charge for year

2,915

450

789

4,154

At 31 January 2025

88,502

4,652

10,544

103,698

NET BOOK VALUE

At 31 January 2025

12,021

1,799

3,156

16,976

At 31 January 2024

14,452

2,249

3,945

20,646

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

89,232

104,857

Other debtors

6,851

6,737

96,083

111,594

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

55,660

65,987

Amounts owed to group undertakings

83

-

Taxation and social security

187,297

197,924

Other creditors

10,056

8,877

253,096

272,788

8.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

4,244

5,162

Deferred

tax

£

Balance at 1 February 2024

5,162

Provided during year

(918

)

Balance at 31 January 2025

4,244

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

24

Ordinary

1

24

24

10.

RESERVES

Capital

Retained

redemption

Other

earnings

reserve

reserves

Totals

£

£

£

£

At 1 February 2024

462,456

(361,800

)

16

100,672

Profit for the year

354,842

-

-

354,842

Dividends

(310,000

)

-

-

(310,000

)

At 31 January 2025

507,298

(361,800

)

16

145,514

11.	ULTIMATE CONTROLLING PARTY

The company was under the ultimate control of S. Squires and R. Squires, by virtue of their shareholding and directorship in PJAW Holdings Limited, which is the 100% holding company of Caterfab Limited, up until 4th April 2025. From that date the company was under the ultimate control of A. R. Garton, by reason of his shareholding in Cfab Investments Limited (company number 16282619), which is the ultimate holding company of the group as a whole.