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Company Registration No. 6240021 (England and Wales)
Cats & Carbs (UK) Limited Unaudited accounts for the year ended 31 May 2025
Cats & Carbs (UK) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cats & Carbs (UK) Limited Company Information for the year ended 31 May 2025
Director
Mr SG Lowe
Company Number
6240021 (England and Wales)
Registered Office
209 Grindley Lane Blythe Bridge Stoke-on-Trent Staffordshire ST11 9JS United Kingdom
Accountants
Thursfields Accountancy Limited Business Lodge, Trent House 234 Victoria Road Stoke-on-Trent Staffordshire ST4 2LW
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Cats & Carbs (UK) Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
334
492
Current assets
Debtors
80,943
81,334
Cash at bank and in hand
7,004
4
87,947
81,338
Creditors: amounts falling due within one year
(69,712)
(61,837)
Net current assets
18,235
19,501
Total assets less current liabilities
18,569
19,993
Creditors: amounts falling due after more than one year
(6,946)
(6,269)
Provisions for liabilities
Deferred tax
(64)
(94)
Net assets
11,559
13,630
Capital and reserves
Called up share capital
6
102
102
Profit and loss account
11,457
13,528
Shareholders' funds
11,559
13,630
For the year ending 31 May 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 January 2026 and were signed on its behalf by
Mr SG Lowe Director Company Registration No. 6240021
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Cats & Carbs (UK) Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Cats & Carbs (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 6240021. The registered office is 209 Grindley Lane, Blythe Bridge, Stoke-on-Trent, Staffordshire, ST11 9JS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Reducing Balance
Computer equipment
33% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Cats & Carbs (UK) Limited Notes to the Accounts for the year ended 31 May 2025
4
Intangible fixed assets
Total
£
Cost
At 1 June 2024
34,000
At 31 May 2025
34,000
Amortisation
At 1 June 2024
34,000
At 31 May 2025
34,000
Net book value
At 31 May 2025
-
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 June 2024
4,007
At 31 May 2025
4,007
Depreciation
At 1 June 2024
3,515
Charge for the year
158
At 31 May 2025
3,673
Net book value
At 31 May 2025
334
At 31 May 2024
492
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary (A) Shares of £1 each
100
100
1 Ordinary (B) Shares of £1 each
1
1
1 Ordinary (C) Shares of £1 each
1
1
102
102
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mr SG Lowe
Interest free, repayable on demand loan
67,301
61,082
61,342
67,041
67,301
61,082
61,342
67,041
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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