REGISTERED NUMBER: 09156268 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CATALINA OF STANNINGLEY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Martyn Andrew Carlisle

Mr Timothy Coulson

REGISTERED OFFICE:

79 Bradford Road

Stanningley

Pudsey

Leeds

LS28 6AT

REGISTERED NUMBER:

09156268 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Tangible assets

4

2,766

4,679

CURRENT ASSETS

Stocks

916,395

883,707

Debtors

5

51,174

32,541

Cash at bank

304,450

281,638

1,272,019

1,197,886

CREDITORS

Amounts falling due within one year

6

804,437

567,166

NET CURRENT ASSETS

467,582

630,720

TOTAL ASSETS LESS CURRENT LIABILITIES

470,348

635,399

CREDITORS

Amounts falling due after more than one year

7

-

(41,765

)

PROVISIONS FOR LIABILITIES

9

(526

)

(890

)

NET ASSETS

469,822

592,744

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

469,722

592,644

SHAREHOLDERS' FUNDS

469,822

592,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

Mr Timothy Coulson - Director

Mr Martyn Andrew Carlisle - Director

1.	STATUTORY INFORMATION

Catalina of Stanningley Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

3,405

10,169

13,574

DEPRECIATION

At 1 August 2024

1,410

7,485

8,895

Charge for year

649

1,264

1,913

At 31 July 2025

2,059

8,749

10,808

NET BOOK VALUE

At 31 July 2025

1,346

1,420

2,766

At 31 July 2024

1,995

2,684

4,679

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Prepayments and accrued income

51,174

32,541

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,403

30,648

Trade creditors

703,478

447,098

Tax

8,011

8,740

Social security and other taxes

63,422

34,868

Directors' current accounts

8

244

Accrued expenses

20,115

45,568

804,437

567,166

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

41,765

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

9,403

72,413

The bank loans are secured by a fixed and floating charge over all assets of the company.

9.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

526

890

Deferred

tax

£

Balance at 1 August 2024

890

Credit to the income statement

(364

)

during year

Balance at 31 July 2025

526

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

80

Ordinary

£1

80

80

10

A Ordinary

£1

10

10

10

B Ordinary

£1

10

10

100

100

11.

RESERVES

Retained

earnings

£

At 1 August 2024

592,644

Profit for the year

32,578

Dividends

(155,500

)

At 31 July 2025

469,722

12.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.