Registration number: 04589081

Celtic Cattery Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Celtic Cattery Limited

Company Information

Director

C E Cross

Company secretary

C E Cross

Registered office

Sleepy Hollow Wigpool Mitcheldean Gloucestershire GL17 0JN

Accountants

Burton Sweet Chartered Accountants Spencer House Morston Court Aisecome Way Weston-super-Mare North Somerset BS22 8NG

Celtic Cattery Limited

(Registration number: 04589081)
Balance Sheet
31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	59,535	58,296
Current assets
Debtors		46,244	31,674
Cash at bank and in hand		13,565	13,706
		59,809	45,380
Creditors: Amounts falling due within one year	6	(72,122)	(78,150)
Net current liabilities		(12,313)	(32,770)
Total assets less current liabilities		47,222	25,526
Creditors: Amounts falling due after more than one year	6	(300)	(2,100)
Net assets		46,922	23,426
Capital and reserves
Called up share capital		2	2
Retained earnings		46,920	23,424
Shareholders' funds		46,922	23,426

Celtic Cattery Limited

(Registration number: 04589081)
Balance Sheet
31 March 2025

For the financial 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.

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 their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 December 2025
 

......................................... C E Cross Company secretary and director

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

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:
Sleepy Hollow
Wigpool
Mitcheldean
Gloucestershire
GL17 0JN
England

These financial statements were authorised for issue by the director on 8 December 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 provision of services in the ordinary course of the company’s activities. Turnover is shown net of VAT on sales, 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.

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

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
Motor vehicles	25% Reducing balance
Fixtures and fittings	15% Reducing balance
Land and buildings	5% Straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	4,263	3,792

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 1 April 2024	67,982	433	6,774	8,000
Additions	-	5,500	-	-
Disposals	-	-	(2,772)	-
At 31 March 2025	67,982	5,933	4,002	8,000
Depreciation
At 1 April 2024	12,435	120	5,761	6,577
Charge for the year	2,778	872	256	356
Eliminated on disposal	-	-	(2,773)	-
At 31 March 2025	15,213	992	3,244	6,933
Carrying amount
At 31 March 2025	52,769	4,941	758	1,067
At 31 March 2024	55,547	313	1,013	1,423

Celtic Cattery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

	Total £
Cost or valuation
At 1 April 2024	83,189
Additions	5,500
Disposals	(2,772)
At 31 March 2025	85,917
Depreciation
At 1 April 2024	24,893
Charge for the year	4,262
Eliminated on disposal	(2,773)
At 31 March 2025	26,382
Carrying amount
At 31 March 2025	59,535
At 31 March 2024	58,296

Included within the net book value of land and buildings above is £52,769 (2024 - £55,547) in respect of freehold land and buildings.
 

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		1,799	1,800
Taxation and social security		15,304	11,755
Accruals and deferred income		980	840
Other creditors		54,039	63,755
		72,122	78,150