CatbevRL Ltd - Accounts

CatbevRL Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £
Fixed assets
Intangible fixed assets	3	14,222
Tangible fixed assets	4	33,805
		48,027
Current assets
Stocks	5	1,250
Cash at bank and in hand		12,052
		13,302
Creditors: amount falling due within one year	6	(53,341)
Net current assets		(40,039)

Total assets less current liabilities		7,988
Creditors: amount falling due after more than one year	7	(18,154)
Net assets		(10,166)

Capital and reserves
Called up share capital	8	9
Profit and loss account		(10,175)
Shareholders' funds		(10,166)

For the period ended 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 period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 12 December 2025 and were signed by:

-------------------------------
Richard James Midgley
Director

CatbevRL Ltd
Notes to the Financial Statements
For the Period 21 March 2024 to 31 March 2025

General Information

CatbevRL Ltd is a private company, limited by shares, registered in England and Wales, registration number 15581890, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 20.

Intangible fixed assets

Cost	Other	Total
	£	£
At 21 March 2024	-	-
Additions	16,000	16,000
Disposals	-	-
At 31 March 2025	16,000	16,000
Amortisation
At 21 March 2024	-	-
Charge for period	1,778	1,778
On disposals	-	-
At 31 March 2025	1,778	1,778
Net book values
At 31 March 2025	14,222	14,222
At 20 March 2024	-	-

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 21 March 2024	-	-
Additions	36,407	36,407
Disposals	-	-
At 31 March 2025	36,407	36,407
Depreciation
At 21 March 2024	-	-
Charge for period	2,602	2,602
On disposals	-	-
At 31 March 2025	2,602	2,602
Net book values
Closing balance as at 31 March 2025	33,805	33,805
Opening balance as at 21 March 2024	-	-

Stocks

	2025 £
Stocks	1,250
	1,250

Creditors: amount falling due within one year

	2025 £
Trade Creditors	708
PAYE & Social Security	586
Directors' Current Accounts	40,921
VAT	11,126
	53,341

Creditors: amount falling due after more than one year

	2025 £
Bank Loans & Overdrafts	18,154
	18,154

Share Capital

Authorised
3 Ordinary shares of £1.00 each
3 A Ordinary shares of £1.00 each
3 B Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £
3 Ordinary shares of £1.00 each	3
3 A Ordinary shares of £1.00 each	3
3 B Ordinary shares of £1.00 each	3
	9

Registered Number: 15581890
England and Wales
Filleted Accounts

for the period ended 31 March 2025
for
CATBEVRL LTD