Catch A Fire Ltd - Filleted accounts

Registered number

11041401

Catch A Fire Ltd

Unaudited Filleted Accounts

31 May 2025

Catch A Fire Ltd
Registered number:		11041401
Balance Sheet
as at 31 May 2025

Notes			2025			2023
£				£
Fixed assets
Intangible assets	4		5,459			6,719
Tangible assets	5		102,248			25,770
			107,707			32,489

Current assets
Debtors	6	712,501			900,744
Cash at bank and in hand		298,053			200,131
		1,010,554			1,100,875

Creditors: amounts falling due within one year	7	(509,643)			(554,200)

Net current assets			500,911			546,675

Total assets less current liabilities			608,618			579,164

Creditors: amounts falling due after more than one year	8		(233,698)			(22,849)

Provisions for liabilities			(25,158)			(5,882)


Net assets			349,762			550,433

Capital and reserves
Called up share capital			100			100
Profit and loss account			349,662			550,333

Shareholders' funds			349,762			550,433

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Toby Barty
Director
Approved by the board on 16 September 2025

Catch A Fire Ltd
Notes to the Accounts
for the period from 1 December 2023 to 31 May 2025


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and equipment			33% reducing balance
	Furniture and fixtures			25% reducing balance
	Leasehold improvements			straight line over 5 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Exceptional items					2025		2023
£							£
	Restructuring costs					55,820		-
						55,820		-

	Following a strategic review of the company's operations, the company incurred exceptional costs of £55,820 related to redundancies and restructuring activities in the period ended 31 May 2025. These costs are considered exceptional, are outside the company’s usual activities, and are unlikely to recur regularly. The restructuring programme was completed by 31 May 2025. No provision has been made for future restructuring costs, as no constructive obligation was in place at the balance sheet date.


3	Employees					2025		2023
Number							Number

	Average number of persons employed by the company					34		29


4	Intangible fixed assets							£
	Brand Name:

	Cost
	At 1 December 2023							8,399
	At 31 May 2025							8,399

	Amortisation
	At 1 December 2023							1,680
	Provided during the period							1,260
	At 31 May 2025							2,940

	Net book value
	At 31 May 2025							5,459
	At 30 November 2023							6,719

	The brand name asset is being written off in equal annual instalments over its estimated economic life of 10 years.


5	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Furniture & Fixtures		Total
£			£		£		£
	Cost
	At 1 December 2023	3,357		52,665		14,275		70,297
	Additions	-		131,607		-		131,607
	Disposals	-		(24,963)		-		(24,963)
	At 31 May 2025	3,357		159,309		14,275		176,941

	Depreciation
	At 1 December 2023	1,119		36,027		7,381		44,527
	Charge for the period	627		46,494		2,370		49,491
	On disposals	-		(19,325)		-		(19,325)
	At 31 May 2025	1,746		63,196		9,751		74,693

	Net book value
	At 31 May 2025	1,611		96,113		4,524		102,248
	At 30 November 2023	2,238		16,638		6,894		25,770


6	Debtors					2025		2023
£							£

	Trade debtors					591,953		841,040
	Directors Account					20,059		9,580
	Other debtors					100,489		50,124
						712,501		900,744


7	Creditors: amounts falling due within one year					2025		2023
£							£

	Bank loans and overdrafts					70,205		10,776
	Obligations under finance lease and hire purchase contracts					9,938		453
	Trade creditors					128,663		141,522
	Taxation and social security costs					58,082		152,325
	Other creditors					242,755		249,124
						509,643		554,200


8	Creditors: amounts falling due after one year					2025		2023
£							£

	Bank loans					200,918		19,224
	Obligations under finance lease and hire purchase contracts					32,780		-
	Other creditors					-		3,625
						233,698		22,849


9	Other financial commitments					2025		2023
£							£

	Total future minimum payments under non-cancellable operating leases					50,679		29,390


10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr Craig Roderick	8,276		33,698		(33,844)		8,130

	Mr Toby Barty	1,304		47,813		(37,188)		11,929

		9,580		81,511		(71,032)		20,059


11	Other information

	Catch A Fire Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	First Floor, The Old Winery Lamberhurst Vineyard
	Furnace Lane
	Lamberhurst
	Kent
	TN3 8ER