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Registered number: 04979334
Cath Tate Cards Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
KFH Accounting Ltd
Cath Tate Cards Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cath Tate Cards Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04979334

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 357,543 |  | 359,061
|  |  | 357,543 |  | 359,061
CURRENT ASSETS
Stocks | 5 | 140,373 |  | 112,922 |
Debtors |  | 137,618 |  | 172,257 |
Cash at bank and in hand |  | 372,585 |  | 366,048 |
|  | 650,576 |  | 651,227 |
Creditors: Amounts Falling Due Within One Year |  | (144,644 ) |  | (127,285 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 505,932 |  | 523,942
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 863,475 |  | 883,003
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (87,500 ) |  | (87,500 )
NET ASSETS |  |  | 775,975 |  | 795,503
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Other reserves |  |  | 71,724 |  | 71,724
Profit and Loss Account |  |  | 704,151 |  | 723,679
SHAREHOLDERS' FUNDS |  |  | 775,975 |  | 795,503

Page 1
Page 2
Cath Tate Cards Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Rosemary Barraclough Director
24/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cath Tate Cards Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Cath Tate Cards Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04979334 . The registered office is Unit 1 Ground Floor , Cobalt Tower Deptford Foundry, Moulding Lane, London, SE14 6BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | revaluation model
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
Page 3
Page 4
Cath Tate Cards Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 350,000 | 21,713 | 21,456 | 393,169
Additions | - | - | 996 | 996
As at 31 March 2025 | 350,000 | 21,713 | 22,452 | 394,165
Depreciation
As at 1 April 2024 | - | 18,077 | 16,031 | 34,108
Provided during the period | - | 909 | 1,605 | 2,514
As at 31 March 2025 | - | 18,986 | 17,636 | 36,622
Net Book Value
As at 31 March 2025 | 350,000 | 2,727 | 4,816 | 357,543
As at 1 April 2024 | 350,000 | 3,636 | 5,425 | 359,061

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 140,373 |  | 112,922

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Additional Note to the Accounts
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 4