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Registration number: 05121658

Catherine Pitman Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2024

Catherine Pitman Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Catherine Pitman Limited

Company Information

Director | Mrs Catherine JA Pitman

Company secretary | Ms Sarah Ollis

Registered office | 42a Walnut Road Torquay Devon TQ2 6HS

Accountants | Neil Wilson & Co Chartered Accountants Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

Catherine Pitman Limited

(Registration number: 05121658)
Balance Sheet as at 30 November 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 119 | 159
Current assets |  |  |
Cash at bank and in hand |  | 2,871 | 10,397
Creditors: Amounts falling due within one year | 5 | (7,292) | (4,336)
Net current (liabilities)/assets |  | (4,421) | 6,061
Net (liabilities)/assets |  | (4,302) | 6,220
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | (4,303) | 6,219
Shareholders' (deficit)/funds |  | (4,302) | 6,220

For the financial year ending 30 November 2024 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 27 August 2025

......................................... Mrs Catherine JA Pitman Director

Catherine Pitman Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1 | General information

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

The address of its registered office is:
42a Walnut Road
Torquay
Devon
TQ2 6HS

The principal place of business is:
Quarry House
1 Pitts Haven
Pitts Lane
Ryde
Isle of Wight
PO33 3AX
England

These financial statements were authorised for issue by the director on 27 August 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.

Catherine Pitman Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

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.

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 and machinery | 25% reducing balance
Office equipment | 25% reducing balance

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 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.

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 2 (2023 - 1).

Catherine Pitman Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 December 2023 | 2,266 | 2,494 | 4,760
At 30 November 2024 | 2,266 | 2,494 | 4,760
Depreciation
At 1 December 2023 | 2,117 | 2,484 | 4,601
Charge for the year | 37 | 3 | 40
At 30 November 2024 | 2,154 | 2,487 | 4,641
Carrying amount
At 30 November 2024 | 112 | 7 | 119
At 30 November 2023 | 149 | 10 | 159

5 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Taxation and social security | 5,446 | 2,284
Accruals and deferred income | 1,455 | 730
Other creditors | 391 | 1,322
| 7,292 | 4,336

6 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

Catherine Pitman Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

7 | Dividends

|  | 2024 |  | 2023
|  | £ |  | £
Interim dividend of £24,000.00 (2023 - £3,000.00) per ordinary share |  | 24,000 |  | 3,000

8 | Related party transactions

Catherine Pitman Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Transactions with the director

2024 | At 1 December 2023 £ | Advances to director £ | At 30 November 2024 £
Mrs Catherine JA Pitman
Loan from Director | (1,322) | 931 | (391)

2023 | At 1 December 2022 £ | Advances to director £ | At 30 November 2023 £
Mrs Catherine JA Pitman
Loan from Director | (4,970) | 3,648 | (1,322)

Catherine Pitman Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Director's remuneration

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

| 2024 £ | 2023 £
Remuneration | 12,570 | 18,855

Dividends paid to the director

|  | 2024 £ |  | 2023 £
Mrs Catherine JA Pitman |  |  |  |
Interim dividend |  | 24,000 |  | 3,000