Purton Cattery Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14237098 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

PURTON CATTERY LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E V Turner

Mr S J Salmon

Mr D E Turner

Mrs J C Turner

REGISTERED OFFICE:

Unit S The Wallows Industrial Estate

Fens Pool Avenue

Brierley Hill

West Midlands

DY5 1QA

REGISTERED NUMBER:

14237098 (England and Wales)

INCORPORATION:

15th July 2022

FIXED ASSETS

Tangible assets

4

28,140

33,957

CURRENT ASSETS

Cash at bank

1,011

1,296

CREDITORS

Amounts falling due within one year

5,842

15,089

NET CURRENT LIABILITIES

(4,831

)

(13,793

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

23,309

20,164

PROVISIONS FOR LIABILITIES

5

5,347

4,822

NET ASSETS

17,962

15,342

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

17,862

15,242

SHAREHOLDERS' FUNDS

17,962

15,342

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 January 2026 and were signed on its behalf by:

Miss E V Turner - Director

Mr S J Salmon - Director

1.	STATUTORY INFORMATION

Purton Cattery 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.

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.

Fixture and fittings - 20% on reducing balance

Computer equipment - 20% on reducing balance

Financial instruments

The company only enters into basis financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans from related parties.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

46,632

Additions

1,218

At 30 April 2025

47,850

DEPRECIATION

At 1 May 2024

12,675

Charge for year

7,035

At 30 April 2025

19,710

NET BOOK VALUE

At 30 April 2025

28,140

At 30 April 2024

33,957

5.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

Deferred tax

5,347

4,822

Deferred

tax

£

Balance at 1 May 2024

4,822

Movement

525

Balance at 30 April 2025

5,347

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

40

Ordinary A

£1

40

Ordinary B

£1

40

10

Ordinary C

£1

10

Ordinary D

£1

10

100

7.	RELATED PARTY DISCLOSURES

At the period end the company owed the directors £419 (£14,517). This loan is interest free and repayable upon demand.